Appealing a tax decision
When necessary, a decision related to taxation can be appealed. A set of instructions for appealing the decision will be attached to the decision. The instructions will include the deadlines for appeals and other necessary information. An appeal is generally lodged in the form of a request for a revision sent to the Adjustment Board.
You can usually submit a claim for revision in the MyTax service.Opens in a new window. If you are not satisfied with the decision given by the Adjustment Board, file an appeal to an Administrative Court.
Note that you can report changes on the pre-completed tax return (which you receive in spring) by supplementing your tax return. You can apply for the changes by submitting a request for a revision but only after the tax assessment end date. Processing times of the requests for revision are significantly longer and for this reason, you should enter all corrections on the tax return.
If your tax assessment decision is erroneous, you can usually appeal against it. The reason for the appeal may be that not all the information you have supplied has been accepted or taken into consideration.
A set of instructions for appealing the decision will be attached to the notice. The instructions will include the deadlines for appeals and other necessary information. Make the request for a revision in accordance with the instructions. An appeal is usually submitted in the form of a request for a revision sent to the Adjustment Board.
If you want to appeal a decision made by the Adjustment Board, submit an appeal to an Administrative Court.
You may appeal a decision issued by the Administrative Court by filing an appeal with the Supreme Administrative Court, provided that the Supreme Administrative Court gives you leave to appeal. If you want a change to a preliminary ruling, file an appeal directly with an Administrative Court. A fee may be charged for submitting an appeal to an Administrative Court or the Supreme Administrative Court.
The amount of prepaid tax you pay is based on an estimate of your company’s taxable income. Monitor throughout the year how accurate the estimate is. If it seems likely that the final amount will differ from the estimate, apply for a review of the prepaid tax decision in the relevant financial year. In this way, your company will not have to pay back taxes, i.e. unpaid tax plus interest.
The requests for changes to prepaid taxes should be submitted in the MyTax serviceOpens in a new window..
If you are a private entrepreneur or an agricultural entrepreneur or you have a general partnership or a limited partnership, you can also apply for changes in your prepaid taxes on the paper forms ‘Application for tax card and/or tax prepayment’ or apply for a change to a tax prepayment decision on the paper form ‘Claim for adjustment of advance taxes, prepayments’.
If the amount of prepaid tax is changed at some point during the tax year, the change will apply to the remaining months.
You can apply for a review or lodge an appeal right up to the final taxation date. You will see this in your taxation notice or on the My Tax service.
A previous decision on the prepaid tax will be in effect until you have been given a new decision to replace it.
Make a request for a revision to the income tax notice using the MyTax serviceOpens in a new window..
If you are an independent trader or a farmer or you have a general partnership or a limited partnership, you may also use the Income tax revision paper form.
That claim can also be freeform. It must be in writing.
In the claim, list the name and business ID of the claimant or their personal identity code. List the decision to which to are seeking revision and the year for which you want your taxes recalculated. Specify how you want your taxation revised and on what basis.
Attach the necessary documents to your request for a revision and sign the claim.
The request must be submitted within three years of the end of the tax year. If the request arrives after the deadline, it will not be examined. Pay the tax by its due date, even if you have submitted a request for a revision. In this way you will avoid paying interest on late payment. If your claim is approved, the excess money you have paid will be returned to you. If you have difficulty paying your taxes by the due date, you should find out whether payment arrangements could be made in your case. When submitting the request for a revision, you can also apply for stay of enforcement. Stay of enforcement means that the enforcement of taxes is suspended for the duration of the processing of your request for a revision.
If you are appealing against a decision on a request for a revision in an Administrative Court, submit the appeal within 60 days of having received the decision. A fee may be charged for submitting an appeal to an Administrative Court or the Supreme Administrative Court.
Submit a request for a revision to a decision on VAT or employer’s contributions using the MyTax serviceOpens in a new window..
Alternatively, you may use the Self-assessed taxes request for a revision paper form, in which case the request is made freely and informally. You can also submit such a request entirely in your own words. However, always submit a request for a revision in writing.
In the request, state your company’s name, Business ID and the decision you wish to have changed. Specify how you want the decision revised and on what basis.
Attach the necessary documents to your request for a revision. Remember to sign it. If you are not personally signing the request, attach a letter of attorney.
Check the time allowed for appeal in the instructions for appeal attached to the decision. If the request arrives after the deadline, it will not be looked at. You must comply with the original decision even when you have submitted a request for a revision. If you have difficulty paying your taxes by the due date, you should find out whether payment arrangements could be made in your case. When submitting the request for a revision, you can also apply for stay of enforcement. Stay of enforcement means that the enforcement of taxes is suspended for the duration of the processing of your request for a revision.
If you are appealing against a decision on a request for a revision in an Administrative Court, submit the appeal within 60 days of having received the decision. A fee may be charged for submitting an appeal to an Administrative Court or the Supreme Administrative Court.
You can apply for a change to a decision that concerns registration to the VAT register, prepayment register, register of car tax filers or the excise taxation register. Note that you cannot apply for a change to a decision that concerns registration as an employer.
Make a request for a revision to the registration decision using the MyTax service.
- VAT register: You must first request an appealable registration decision in the MyTax service. You cannot submit the request for a revision on the basis of the VAT registration notification. You can submit the request for a revision in the MyTax service after you have received an appealable decision.
- Prepayment register: You can submit a request for a revision in a decision under which the Finnish Tax Administration has removed a company or an organisation from the prepayment register or failed to enter it in the register. Note that no request for a revision is required if the Finnish Tax Administration has removed a company or an organisation from the prepayment register because the company or organisation in question has failed to fulfil its obligations. The company or organisation can be re-registered after it has rectified the failure to fulfil its obligations. The application for re-registration must be submitted to the Finnish Tax Administration. Even if there has been a repeated failure to meet the obligations, the Finnish Tax Administration can re-register the company no later than one year after deregistration provided that there is no reason to suspect a continued failure to meet the obligations.
- Excise taxation register and register of car tax filers: A company or organisation will always receive a registration decision that can be appealed against on a request for a revision.
You may also use the Self-assessed taxes request for a revision paper form, in which case the request is made freely and informally. You can also submit such a request entirely in your own words. However, always submit a request for a revision in writing.
In the request, state your company’s name, Business ID and the decision you wish to have changed. Specify how you want the decision revised and on what basis.
Attach the necessary documents to your request for a revision. Remember to sign it. If you are not personally signing the request, attach a letter of attorney.
Check the time allowed for appeal in the instructions for appeal attached to the decision. If the request arrives after the deadline, it will not be looked at. Comply with the original decision even when you have submitted a request for a revision.
If you are appealing against a decision on a request for a revision in an Administrative Court, submit the appeal within 60 days of having received the decision. A fee may be charged for submitting an appeal to an Administrative Court or the Supreme Administrative Court.