When you log in to MyTax, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
Service of notice in tax matters
The Tax Administration serves tax decisions, decisions on processed claims for adjustment, and other documents to the taxpayer.
In general, the Tax Administration will send you these documents in MyTax, in electronic format only. You will be notified by a Suomi.fi message, by e-mail or by text message (SMS) when a new document has arrived in MyTax, if your contact information is stored in the Suomi.fi system or in the Tax Administration’s database.
If you do not use e-government services or if you have expressly declined from receiving electronic mail and you now receive tax-related and other official letters on paper, the Tax Administration will send you the document by post. The Tax Administration will send it to the address found in the Tax Administration’s records or to the taxpayer’s representative or authorised party whose details are in the Tax Administration’s taxpayer register.
The taxpayer’s tax decisions and other documents are automatically made available in MyTax, regardless of whether the taxpayer has Suomi.fi Messages or electronic tax mail enabled or not.
Suomi.fi messages and electronic tax mail — individuals
Electronic tax mail for companies, and how to submit an email address in MyTax
Service of the Summary of tax payment status
Special tax rules apply to the way the summaries are communicated to the taxpayers concerned. The Act on tax collection (Veronkantolaki (11/2018)) contains the detailed rules in its section 71.
The paper version can be sent by post only to the individual taxpayers and owners of forest who do not have Suomi.fi Messages or electronic tax mail enabled. The paper version is sent by post to estates of deceased persons, unless the estate has a registration with the Tax Administration’s register of employers or unless the estate has a VAT registration. However, the paper version can in some circumstances be sent by post to an estate which is a VAT taxpayer, if the estate’s liability to pay value-added taxes is only related to forestry.
The summary of tax payment status is served to all other categories of taxpayers in electronic format, in MyTax.
Service by public notice
The Tax Administration can also serve documents by public notice if it has not been able to serve them in another way.
Service by public notice means that the documents are available to the recipient at the Tax Administration. The recipient will be notified on the Tax Administration website in accordance with § 62 of the Administrative Procedure Act (434/2003). The documents will also be available in MyTax.
If necessary, the Tax Administration may have a notice published in a newspaper. The Official Newspaper is used if, because of technical problems affecting the transmission of data, the Tax Administration website cannot be used.
The Tax Administration is entitled to announce on its website when a document is served by public notice and to publish any necessary personal details (§ 62 b of the Administrative Procedure Act). The details will be removed from the website seven days thereafter.