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 submitted in the form of a claim for revision to the Assessment Adjustment Board. If you are not satisfied with the decision given by the Assessment Adjustment Board, file an appeal to an Administrative Court.
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. An appeal is generally lodged in the form of a request for a revision sent to the Adjustment Board. Make the request for a revision in accordance with the instructions.
An appeal is generally submitted in the form of demand for rectification to the Assessment Adjustment Board. If you want to appeal a decision made by the Assessment 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 advance tax you pay is based on an estimate of your company’s taxable income. Throughout the year check how accurate the estimate is. If it seems likely that the final amount will differ from the estimate, apply for a review of the advance 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.
If you have a limited liability company, apply for a review of the advance tax decision using, for example, the MyTax service, following the instructions provided. If you are a an independent trader or farmer or you have a general or limited partnership, you may alternatively use the Tax card and prepaid tax application form to submit your appeal.
If the amount of advance tax your company pays is changed at some point during the tax year, the change will apply to the remaining months.
You can apply for a review or submit 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 service. If you are an independent trader or a farmer or you have a general or 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 claim for adjustment and sign the claim.
Submit the claim with a period of five or three years depending on the tax year. If the claim is submitted after this deadline, it will not be investigated. Pay the tax by its due date, even if you have submitted a claim for revision. In this way you will avoid penalty interest. If your claim is approved, the excess money you have paid will be returned to you.
If you appeal a decision to an Administrative Court, please submit the appeal within 60 day of having received a decision to your claim for revision. 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 value-added tax or employer contributions using the MyTax service. Alternatively, you may use the Self-assessed taxes claim for 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 your request for a revision in writing.
In the request, state your company’s name, Business ID and the decision you wish to have changed. Explain how you want the decision revised and why.
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.
You can claim for adjustment to a decision that applies to registration to the VAT register or prepayment register. Please note that you cannot claim a adjustment for matters concerning registration as an employer.
Ask the Tax Administration for a registration decision that can be appealed in, for example, the MyTax service. Submit an appeal for a registration decision for which a adjustment can be claimed not for the notification on registration you receive from the Tax Administration.
If, for example, the company has been removed from Preliminary tax withholding register due to negligence, it can reapply for registration when the entrepreneur has addressed the issues that gave rise to removal. A company that is not in Preliminary tax withholding register on account of repeated incidences of neglect, however, will be re-entered in the register no later than a year after its removal. This nevertheless means that it is considered unlikely that neglect will continue.
Make a request for a revision to the registration decision using the MyTax service. You may also use the Self-assessed taxes claim for 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.