Claim for adjustment of a decision on self-assessed taxes
Businesses and corporations can ask for adjustment of a decision regarding self-assessed taxes.
Self-assessed taxes include VAT, excise duty and employer’s contributions, such as tax withheld on wage payments and the employer's health insurance contribution. If you want to claim adjustment regarding registration, see the instructions on claims for adjustment concerning registration matters
Businesses and corporations can also appeal against late-filing penalties: If you had a special reason for filing your tax return late, you can request that the Tax Administration should not charge the late-filing penalty. Read more about non-recovery of late-filing penalty
Decisions that are accompanied by “Instructions for appeal” can be appealed against.
Instructions on claims for adjustment
When can a claim for adjustment be filed?
You can make a claim for adjustment within 3 years from the start of the year following the relevant tax period.
When the last day of the time limit is a public holiday, the Independence Day, the 1st May, the Christmas Eve or Midsummer Eve or a regular Saturday, the claim for adjustment may be filed with the Tax Administration on the next weekday.
The claim for adjustment must arrive at the Tax Administration on the due date by 4.15 pm.
Example: A company receives a decision issued by the Tax Administration in January 2024 concerning the tax period of November 2023. If the company files a claim for adjustment, the claim must arrive at the Tax Administration by 31 December 2026. The company’s accounting period is the calendar year.
Note the exceptions:
- If the company’s or organisation’s accounting period is not the calendar year but the tax period is the calendar month: The 3-year period of appeal starts at the beginning of the year following the end of the accounting period.
- A claim for adjustment concerns a registration decision, authorisation decision or another special decision: The claim for adjustment must be filed within 60 days from the date when the decision is received.
Example A: A company has two accounting periods ending during the calendar year 2023: 1 July 2022 to 30 June 2023 and 1 July 2023 to 31 December 2023. The company can claim adjustment of tax decisions concerning these periods until 31 December 2026.
Example B: On 11 January 2023, a company was given a decision on an authorisation. If the company files a claim for adjustment, the claim must arrive at the Tax Administration by 12 March 2023.
However, the appeal period is always at least 60 days from the date when the decision is received.
Always check the due date for appeal in the instructions for appeal enclosed with the decision.
How to make a claim for adjustment
You can file a claim for adjustment in MyTax.
If you are claiming adjustment of excise duty decisions made in 2020 or you cannot make the claim in MyTax for some other reason: Make a free-form claim for adjustment and submit it to the Tax Administration enclosing Form 4015e as a cover page
- After logging in to MyTax, go to the Tax matters tab.
- Select All adjustment matters in the Claims for adjustment section.
- Click Claim for adjustment to the Assessment Adjustment Board.
- Include the following information:
- the name and Business ID of the appellant
- the decision appealed against
- how you want the decision to be adjusted (including euro amounts)
- the grounds for claiming adjustment (write out the grounds).
After making a claim for adjustment
Even if you are claiming adjustment of a decision, the decision must be complied with until the matter is resolved.
If necessary, you can request a payment arrangement or an injunction to the recovery of the tax.
You can follow the processing of your request in MyTax: Go to the Tax matters tab, select Status of returns and requests and then View the processing status.
More information and instructions on claiming adjustment
Yes, you must pay your taxes on their due date even if you have claimed adjustment. Interest for late payment is collected on unpaid taxes.
Call the Finnish Tax Administration’s service number +358 29 497 026 (Maksuliikenne) for the payment details. You can also check the details you need for making payments in MyTax: How to pay taxes in MyTax.
If you have difficulties paying your taxes by the due date, we recommend finding out whether you are eligible for a payment arrangement. Read more on requesting a payment arrangement
If your claim for adjustment is accepted and you have no other tax debt, the tax you paid in excess will be automatically refunded to you with interest.
You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Tax matters’ tab. Select ‘Cancel a claim for adjustment’ under ‘Claims for adjustment’.
A suspension of enforcement means that your taxes are not transferred to enforcement or that an already started enforcement is suspended for the time your claim for adjustment is processed. You can request for the suspension of enforcement either simultaneously with your claim for adjustment, or afterwards.
If you intend to pay the tax in full regardless of having claimed adjustment, we do not recommend requesting a suspension of enforcement.
If you request a suspension of enforcement, keep the following in mind:
- Late-payment interest will be collected on the tax for the duration of the suspension as well, i.e. starting from the original due date of the tax until the date you pay the tax.
- Tax refunds cannot be used towards back taxes during the suspension.
- You cannot obtain a tax debt certificate or a certificate of paid taxes during the suspension.
The suspension of enforcement can be full or partial.
The enforcement of a tax can be suspended in two ways:
- Full suspension: The taxes are not transferred to enforcement and your tax refunds or any payments you have made to the Finnish Tax Administration are not used.
- Partial suspension: Your tax refunds and any payments you have made to the Finnish Tax Administration can be used towards the payment of your taxes, the taxes can be transferred to enforcement and your other assets may be seized as well. However, the National Enforcement Authority may not sell the seized assets before your case is processed.
The enforcement of taxes can only be fully suspended if the unpaid taxes have not yet been transferred to the National Enforcement Authority.
If your claim for adjustment is rejected, your request for non-enforcement is rejected, as well. In this case, the unpaid tax can be transferred to enforcement. However, while your claim for adjustment is being processed, the National Enforcement Authority may not sell any seized property, a housing-company apartment, or shares in a jointly administered real estate.
A decision on a claim for adjustment can be requested to be rectified by lodging an appeal to the administrative court. The deadline and instructions for appealing are in the appeal instructions appended to the decision.
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