Complaint - Tax refund has been used to cover unpaid claims

When Your tax refund is used to cover unpaid claims, that is called a tax offset.

Did you have other plans for your tax refund than paying debts?

To have your tax refund used to cover unpaid claims can be frustrating if you had planned to use the refund for other purposes. Unfortunately, if you have unpaid claims at Statens innkrevingssentral, the tax refund may be used to cover unpaid claims. The good thing is that you either get rid of the claim entirely or at least get it partially paid down - with all the benefits that this will give you in the long run: quicker down payment, removal of negative credit history when all is paid and furthermore, the possibilities of getting a house loan for example.

There are valid reasons for applying to keep the tax refund.

Valid reason - 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 tax refund.

These are not valid reasons for applying to keep the tax refund

  • 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

The reason why holiday is not considered a valid reason, is that the expenses of holiday you are expected to set a side during the year and that is a part of the subsitence rate. When it comes to private loans or savings, unpaid claims with us have a higher priority by the law.

How to complain/apply to keep tax refund

You have one month to make a complaint, from the date that you received the letter explaining that tax 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 tax refund for.

Complaint/appeal (PDF)

2. Attach documentation of:

  • Copy of the letter from Skatteetaten
    In the letter Skatteetaten confirms that they have taken money from your tax refund to pay the unpaid claims. You may log on to www.altinn.no to find this letter from Skatteetaten to you.
  • Income
    Your latest pay slip or social security pay slip/pension and the last terms accounts report.
  • Housing expenses
    Your rental contract or payment plan for your mortage
  • Municipal expensives and home insurance
    For example, water and sewage costs, garbage collection fee, sweeping and check of chimneys fee, home insurance agreement or invoice

If you have children, additional documentation is needed:

- Child maintenance payment (copy of receipt for paid child maintenance)
- Childcare expenses (invoice from SFO or kindergarten)
- Copy of student ID-card (if your child is over 18 years old and lives at home whilst studying)
- Custody agreement (if your children only live with you part of the time)

 

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 tax 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 tax refund?

According SI-law § 4, SI have the right to use money from tax refund to cover unpaid claims.