Offsetting refunds
If your enterprise owes us money, any money it is owed from public authorities may be used to settle these debts (offsetting). This is called offsetting.
You’ll receive a letter from us detailing the claims that are being offset. The funds that remain after the offset will be paid to you.
You can appeal against an offset if:
- you believe that the claim is incorrect, that is, that the basis for the claim is wrong
- you have a sole proprietorship and you need the money for your cost of living expenses.
Examples of reasons that do not give grounds for an appeal:
- You have booked a vacation.
- You have a private loan you were planning to pay off.
- You intended to save the money.
If you want to appeal why and how your claim originated, you must contact the person who owns or has assessed the claim.
The appeal must be submitted in writing, and you must include your signature. You must explain the grounds for your appeal. Remember to enclose the relevant proof.
Submit the appeal to:
Statens innkrevingssentral
Postboks 455
8601 Mo i Rana
Appeal deadline
The deadline to appeal is one month from the day you received the letter «Notification of offsetting».
If any refund you're due is being offset, you'll receive a letter from the Tax Administration saying that the offset has been completed. When you receive this letter, we’ve already initiated the offset for the claim as stated in the letter. Therefore, we have no opportunity to stop the offset.
If you’ve overpaid, we'll pay back the money.