These two forms will from 18 January 2010 merge into one form; RF 1199.
Page 1 of the new form contains information from the previous RF 1199, and page 2 contains information from the previous RF 1198.
The form must be submitted within 14 days after the employee has started to work in Norway. Norwegian tax authorities have expressed and we have noticed a stricter practice when it comes to imposing fines and other penalties for reporting too late.
Furthermore, the Norwegian tax authorities have informed us that the form will not be considered filed if among other things the following is missing:
- Information regarding contracts (page 1 of the form)
- Copy of ID of the employee not confirmed as correct
We recommend that contractors engaged obtain copies of the form 1199, enclosing a copy of the contract. Furthermore, we recommend that certified copies of the employees’ identification (copies of passports) are enclosed. Further, we emphasise the importance of submitting correct address of the employee as all official documents from the tax authorities will be sent directly to the employee. If the address of an employee is changed from the information reported, a revised form RF 1199 should be sent to the Norwegian tax authorities.
The tax cards will be sent directly to the employees, and not to the employer. However, the first posting of tax cards for 2010 has been sent to the employer.
The deadline for submitting the Certificate of Pay and Tax Deducted and Accompanying Letter to the CPTD continues to be 20 January the year following the income year. An extension until 31 January may be given upon application to the Tax Collector. The penalty for delayed filing is NOK 10 per day per employee. The form will not be considered submitted within the deadline if some information is missing, such as the Norwegian identification number (D-number) of the employee. If the D-number has not yet been provided by the authorities, the personal number shall be submitted with date of birth, followed by 5 x 0. The tax authorities have also stressed the importance of including all benefits, taxable and non-taxable in the form.
The tax return form for 2009 has been revised compared to previous years and will be sent directly to the employees at the address registered on the reporting forms. The revised tax return consists of two parts:
- A prefilled tax return with information reported to the Tax Authorities – form RF 1030
- A questionnaire – form RF 1030S
Both parts have to be filed and submitted to the tax authorities within the given deadline. We emphasise that the rule regarding implied acceptance, is not applicable for individuals registered with COFTA.
The deadline for submitting the Norwegian tax returns for employees who are registered and assessed at the Central Office, Foreign Tax Affairs has been changed from 31 March to 30 April the year following the income year.
If the reporting form of the employee and/or salary information has been submitted after the deadline, the employee may as an alternative use a not prefilled tax return called form RF 1281.
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