Binding answer


An old proverb says that injury makes you wise, but rarely rich - on the contrary, it can make you poor. This is especially true when it comes to erroneous tax dispositions.


Therefore, it is best to get answers before you act.


The Tax Administration has a duty to provide guidance, but not a duty to advise. The duty to provide guidance stems from section 7 of the Norwegian Administration Act, from which it appears that


"An administrative authority must, to the extent necessary, provide guidance and assistance to persons who make inquiries about questions within the authority's area of responsibility."


But the duty of guidance does not go so far that it actually entails a requirement that the Tax Administration must give advance notice of the outcome of any upcoming or pending disposition. This is only non-binding guidance based on the information available.


In other words, the tax administration is not obliged to give an advance notification. Unless you're looking for a binding answer.


If you are in doubt about what a provision will mean for you, or your company's payment of tax, VAT or charges, you can ask the Tax Agency and ask for a binding answer. You can both ask about the consequences of something you intend to do or something you have already done.


In the Tax Court, it is better to seek permission than forgiveness. Ignorance of the law does not excuse - it means that even if you do not know the laws and their rules, they still apply, and you can be convicted of violating them.


With a binding answer in hand, you can safely and securely make the planned disposition.


Our experience is that the wording of the question greatly influences the answer received from the Tax Agency. Therefore, we offer to assist with advice, sparring and preparation of the request for a binding response.


Along with your request for a binding response, you typically need to submit documentation. We help you submit correct and complete documentation.


The Tax Agency's case processing time varies between 2-6 months, and therefore it is important that the Tax Agency initially receives all relevant legal and factual circumstances, so that you save valuable time.

"Ignorance of the law excuses no man; not because all men know the law, but because it is an excuse that every one will use, and no one can determine whether it is true."

John Selden, 1689

Open and proactive

With an open and proactive approach, we help you weigh all options.

Fixed fee agreement

You can choose between paying after the time elapsed or a fixed fee agreement can be entered into.

Free assessment

We offer a free and non-binding assessment of your tax case or issue.

Always updated

We continuously monitor the latest decisions and judgments, so that we are always up-to-date on the latest practice.
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