Concept variable
Tax deduction for tax on natural resources
| Norwegian (bokmål) | |
| Name | Tax deduction for tax on natural resources |
|---|---|
| Definition | Companies may demand tax deductions from income for tax on natural resources. If the tax on natural resources is greater than the income tax for the fiscal year, the excess may be carried forward as a tax deduction in later years. |
| Valid from | 1997-01-01 |
| Valid to | |
| Owner | 970 - Division for accounting statistics |
| Statistical unit | Enterprise |
| Subject | 10.02 - Business taxes |
| Reference | http://www.ssb.no/emner/10/02/nos_skatt/ |