I already paid all my back taxes, but some changes were made to my tax assessment afterwards. What happens now?

If the changes cause your back taxes to increase, and the amount you paid is too small, you will receive a new tax decision with revised bank forms. The new decision and the new information on how to pay will also be in MyTax.

Conversely, if the changes cause the amount of your back taxes to decrease, you may have paid too much. We will send back any excess amount on the refund date stated on your revised tax decision, unless you have prepayments falling due, or unless you have some other overdue taxes that you have not paid.

We do not send back the excess amount if:

• there is a tax to be prepaid, falling due soon. If you must make a prepayment and the due date of that prepayment is before the due date of your back taxes, your payment will be used on the prepayment. This is due to the fact that the bank reference number for back taxes is the same as the bank reference number for prepayments. Any amount remaining after this will be refunded to you in a week. The paid-in amount that we may have used is not specified on your new tax decision that contains the new instructions for paying your back tax.
• there are other unpaid taxes you must pay, or there is a tax debt currently being recovered from you by an enforcement office. The paid-in amount is automatically used on the above. What we have used on your other taxes is not specified on your new tax decision that contains the new instructions for paying your back tax. Any amount remaining after this will be refunded to you in a week.

If you made changes to your tax return, please wait until you receive your new tax decision and the new instructions. Do not send any payment before that. If you or your spouse made changes to the tax return, or if the Tax Administration received tax-related information from other sources, the assessment process on your taxes will continue, and the due dates for the back taxes will change. The amount of the back taxes may change as well. When the assessment process is completed, you will receive a revised tax decision with new instructions for payment. Please note that the original due date for your back taxes may pass by before you receive the new decision.

You can see in MyTax whether your tax return is still in process or whether a new tax decision is made for you.