Tax-free organisations can correct in December

Although the main rule is that corrections must be made for the month of the incorrect report, this year we are allowing tax-free organisations to correct incomes below the declaration threshold in the December a-melding.

In 2015, tax-free organisations not of charitable status, such as trade unions, have no obligation to declare incomes which, when annualised, fall below the threshold of NOK 8,000 per person.

If the organisation has nonetheless reported incomes in 2015 which, when annualised, turn out not to reach the NOK 8,000 threshold, the entire amount can be reversed in an a-melding for December.

Since the Norwegian Tax Administration is unable to differentiate these incomes from other incomes, they will be treated as ordinary income for taxpayers on their tax returns unless they are updated.

The deadline for submitting an a-melding for December is 5 January 2016.

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