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12A Specification of unused tax depreciation (3016) Forms

Report the details if the company wishes to write off any previous years' unused tax depreciation, i.e. depreciation that has previously been entered in accounting but not in taxation. Report the details also for reporting any depreciation for the latest tax year that the company does not use.

Choose your filing method

 

Other e-services:

Ilmoitin.fi (website for electronic transfer of files)

Self-employed operators of a trade or business, general partnerships, and limited partnerships must enclose the paper form when sending us their tax returns.

The address for limited-liability companies and other corporate taxpayers for sending the paper form:

Finnish Tax Administration 
OCR Service – Corporate 
PO Box 200
FI-00052 VERO

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The online authorisation mandate

You can use the Suomi.fi Authorization to enable you to deal with taxes for another person – including legal persons, companies, other entities – through e-services, over the telephone, or by visiting a service point on their behalf.

See how to grant and request a Suomi.fi authorisation

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Letters of authorisation on paper

You can receive a letter of authorisation written in the name of a company, to manage a single tax-related issue. If you – either personally or for an organisation that had been authorised – submit tax-related information on paper, a copy of the letter of authorisation has to be enclosed. A letter of authorisation does not provide access to MyTax.

Power of attorney for managing the taxes of a company (3804)

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Page last updated 6/25/2026