When you log in to MyTax, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
Making a claim for adjustment against a decision on prepayments
These instructions are for individual taxpayers, self-employed operators of a trade or business and for agricultural and forestry operators.
You can request adjustment of your prepayments
when the adjustment is needed for your own taxation; and
when the Tax Administration’s decision on prepayments has a direct impact on the amounts of tax you need to pay, or when you have responsibility for payment of the taxes.
What to do before submitting a claim for adjustment
- If your income or tax-deductible costs have changed, we recommend that you report the changes to the Tax Administration in MyTax.
- If your claim for a deduction or other type of claim is rejected and you are not satisfied with the grounds presented, you can ask the Tax Administration to issue a decision that can be appealed. You can ask for an appealable decision over the telephone or by a written a free-text request letter.
- Once you have received the appealable decision you can claim adjustment following the instructions given on this page.
Instructions for claiming adjustment
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When can a claim for adjustment be submitted?
Claims for adjustment must be submitted within 60 days from the date when the decision is received.
If the deadline for a claim for adjustment falls on a Saturday, Sunday or other holiday, you can submit it on the next business day. 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.
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How to make a claim for adjustment
You can log in to MyTax to submit the claim.
- After login, select the Tax matters tab.
- Select All adjustment matters in the Claims for adjustment section.
- Click Claim for adjustment to the Assessment Adjustment Board.
If you cannot use MyTax: you can claim adjustment by submitting a paper form or a free-text request on paper.
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After claiming adjustment
The tax card or tax-at-source card: The company or other party that pays you is under legal obligation to withhold tax according to the Tax Administration’s decision on your withholding, even if you have submitted a claim for adjustment.
Tax prepayments: Make your prepayment by its due date even if you have submitted a claim for adjustment. If necessary, you can request a payment arrangement or an order preventing enforced recovery of your tax debt.
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.
After your claim for adjustment is processed, you will receive a decision on it in MyTax. The Estimated processing times page can tell you when the decision is likely to be ready
Further information and instructions for claiming 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)
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 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.