NOR GVT Tax Payment Regulations


On Nov. 14, NOR GVT amended the tax payment regulations.


  • NOR GVT published regulations FOR-2024-11-13-2753 on changes in regulations for completion and implementation etc. of the tax payment act (tax payment regulations).
  • Follows NOR GVT Oct. 2024 issued regulations re Tax Payment Act, see #229826.
  • Purpose
  • New section 5-6-21 added re advance deduction in child pension; when paying a child's pension under National Insurance Act, an advance deduction of 17% must be made.
  • Effectiveness
  • Regulations entered into force on Nov. 13, 2024 with effect from Jan. 1, 2025.

Regulators NOR GVT
Entity Types Auditor; CNSM; Corp
Reference OG 2024-1233, 11/14/2024; FOR-2024-11-13-2753, 11/13/2024; FOR-2007-12-21-1766; Citation: FOR-2024-11-13-2753;
Functions Accounting; Financial; Legal; Operations; Tax
Countries Norway
Category
State
Products Corporate; Securities
Regions EMEA
Rule Type Final
Rule Date 11/14/2024
Effective Date 1/1/2025
Rule Id 233632
Linked to Rule :229826
Reg. Last Update 11/14/2024
Report Section EU

Last substantive update on 11/19/2024