When you log in to MyTax, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
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
1
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.
If you make a claim for adjustment in MyTax, you need to do it by 23:59 on its deadline date. If you make a paper-based claim for adjustment, you must send the claim letter early enough to arrive at the Tax Administration by 16:15 on the deadline date.
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.
2
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).
3
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’.
Suspension of enforcement means that when a claim for adjustment is being processed, tax debt will not be transferred to enforcement, or if enforcement proceedings have already started, they will be suspended. You can request suspension of enforcement either when submitting a claim for adjustment or separately at a later date.
If you intend to pay the tax in full regardless of your claim for adjustment, there is no need to apply for suspension of enforcement.
Enforcement can be suspended in full or in part
If enforcement is suspended in full, the tax debt is not transferred to enforcement. Further, the Tax Administration will not use your tax refunds or other payments to cover the tax that the suspension concerns.
If enforcement is suspended in part, the Tax Administration can transfer the tax debt to enforcement and use your tax refunds and other payments to cover the tax. Also, your property can be taken in execution. However, the enforcement authority may not sell the property before your case has been settled finally.
When you have been granted suspension of enforcement
Note the following:
- Late-payment interest accrues on the tax even during the period of suspension. Late-payment interest accrues from the day following the due date until the date of payment. The amount of interest may change when the claim for adjustment is processed.
- The tax debt is shown on the tax debt certificate after the due date, even if the enforcement has been suspended. However, the certificate also states that the enforcement has been suspended.
If the Tax Administration rejects your claim for adjustment, the suspension of enforcement will end. In that case, the Tax Administration can transfer the tax debt to enforcement.
Read more in the Tax Administration’s detailed guidance: Suspension of enforcement (available in Finnish and Swedish, link to Finnish)
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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