Concept variable

Income tax

	Norwegian (bokmål)
Name	Income tax
Definition	Income tax is a central government tax calculated on the basis of ordinary income. All companies, including companies taxed pursuant to the Petroleum Tax Act, are subject to income tax. Income tax also includes tax assessed on correction income.
Valid from	2003-01-01
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/nos_d294/nos_d294.pdf