Et formuesgode kan være fast eiendom (som for eksempel huset, hytte, tomt m.m.), bankkonti, verdipapir, bil, båt eller annet verdifullt løsøre som kan omgjøres til penger ved utleie, salg m.m.
Vanlige klær, hjelpemidler som skyldner trenger i sitt yrke eller utdanning og ting som har særlig personlig verdi for skyldner, kan likevel ikke tas utlegg i.
Complaint (for self employed) - VAT refund has been used to cover unpaid claims
When Your VAT refund is used to cover unpaid claims, that is called a VAT offset.
You are entiteled to complain regarding the following:
1. The basis for the claim is not correct
2. You need the money for your own living costs (subsitence)
Do you have a payment plan for this claim(s)?
Be aware that all unpaid claims, including those which you have a payment agreement for, can be covered by using your VAT refund.
Complaint - the claim is not correct
If you think that the claim is incorrect, you may complain, regarding the basis of the claim. For example, that the due date of the claim has not passed, that it has been sent to the wrong person, that the claim has not been rightfully issued, or that the claim has expired.
Complaint - you need the money for your own living costs
If you need this money to cover your cost of living (subsistence), this can be used as a valid reason to complain/apply to keep the VAT refund.
We will not take into account the following
- You have booked a holiday
- You have a private loan you were going to pay
- You were going to add this money to your savings
- You were planning to invest this money in the company
- You were going to pay unpaid claims for your company, or salaries to your employees
How to complain/apply to keep VAT refund
|You have one month to make a complaint, from the date that you received the letter explaining that VAT refund will be used to cover unpaid claims.|
1. Filling out the form
Write information regarding your monthly income and expenses. Remember that you must explain and document what it is you think that you need to use the VAT refund for.
2. Attach documentation of:
If you have children, additional documentation is needed:
- Child maintenance payment (copy of receipt for paid child maintenance)
|3. Send your complaint with documentation to us, remember to sign your complaint|
Process time of your complaint
We cannot process your complaint until we have received the money from Skatteetaten, which was taken from your VAT refund. Once we have received this money, it will take up to four weeks to process your complaint.
Rejection of your complaint
If we do not agree with your complaint, you can forward your complaint to Rana Tingrett (the court in Rana muncipality). Your complaint will be forwarded from SI to Rana Tingrett.
Are we entiteled to cover unpaid claims with us, using your VAT refund?
According SI-law § 4, SI have the right to use money from VAT refund to cover unpaid claims.