Claim for adjustment of self-assessed taxes, cover page (4015)

You can file a claim for adjustment in MyTax or by submitting a free-form request on paper, enclosing this form as the cover page.

Go to MyTax

If you submit a free-form claim for adjustment, make sure to state

• the appellant's name and Business ID
• the decision appealed against
• how you want the decision to be adjusted
• the grounds for claiming adjustment.

Enclose the following documents with the claim:

• power of attorney, if the form is signed by someone other than the appellant
• the documents you refer to in the claim.

Send the form, claim for adjustment and enclosures to the address:

Tax Administration
P.O. Box 650
FI-00052 VERO

Please note the following when completing Form 4015, cover page:

• This form can also be used when you apply for enforcement injunction or interruption of collection of the tax subject to appeal.
• An enforcement injunction request can only be taken into consideration if a claim for adjustment or an appeal on a specific tax decision is pending.
• The tax will continue to incur late-payment interest and possible surtax during the injunction or interruption. If the claim for adjustment is fully or partly rejected, the tax falls to be paid with late-payment interests.
• Provisions on tax collection and interruption of enforcement are laid down in the Act on collection of taxes and charges and in the Execution Code.

More information on appeals and adjustment procedures (in Finnish and Swedish):

Oikaisulautakuntamenettelyn ohjeet

Verovalitusmenettelyä koskeva ohje