Changes in the form to be completed when requesting tax prepayment

Tax Administration Bulletin, 4/17/2012

Corporate taxpayers must use the new form - Tax Prepayment Request/Change Request Corporate taxpayers (5017e) - when requesting new calculations of the amounts to be prepaid. For purposes of this rule, 'corporate taxpayers' includes Limited-liability companies (Oy, osakeyhtiö), Cooperative enterprises (osuuskunta), Associations and Foundations (yhdistys, säätiö).

The following reasons have made these changes necessary:

1. The practice of the Tax Administration is to apply computer automation to the processing of the requests. Because the input on the paper-printed forms is converted into electronic format via Optical Character Recognition - OCR - and scanning, it is important that the form is OCR-compatible.
2. To ensure sufficient data capture for the needs of the Tax Administration, the new form requires that a more extensive input from the taxpayer is made than for the previous version of the form.  Previously the Tax Administration has had to send many letters back to the taxpayers to request further explanation. This has often caused delays in the processing.

Electronic handling of the Tax Prepayment Request/Change Request forms

Because the input on the paper-printed forms is converted into electronic format via OCR and scanning, we urge corporate taxpayers to take note of the following instructions:

• Send completed forms to:

Finnish Tax Administration - Verohallinto
OCR Service of Prepayment Forms (Corporate) - Yhteisöjen ennakonmuutoshakemusten optinen lukupalvelu
PO Box 500
FI-00052 VERO

• No free-text letters will be accepted as requests for new official calculations for tax prepayments or changes.
• Previous versions of the form will no longer be accepted.
• Taxpayers must complete the fields on the forms for Business ID and accounting periods correctly.
• Taxpayers must fill out the form by computer or in printed letters by hand.
• Taxpayers must format any enclosures as printouts, paper size A4.
• Taxpayers cannot submit their request forms by fax.

Whenever any lack of clarity is found in the submitted forms, it is the obligation of the Tax Administration to examine the matter carefully. This will cause delays. It is therefore imperative that taxpayers observe the instructions given above.

E-filing of Form 5017e as an enclosure to the tax return form is also accepted. For more information, in Finnish Verovuoden 2011 sähköisen tuloveroilmoituksen sähköiset liitteet (pdf), in Swedish Elektroniska bilagor för den elektroniska inkomstskattedeklarationen för 2011 (pdf).

New forms require input of more information

If the request concerns an accounting year that has ended the taxpayer must give details on the profits for that accounting year as provided by Business Tax Act (EVL). If the request concerns the current accounting year or an upcoming accounting year, the taxpayer must give estimates of the amounts and balances that affect future taxable profits.

When one single carefully completed request form successfully ensures the data capture for the needs of the Tax Administration, there will be no necessity for the Tax Administration to send back letters to the taxpayer asking for further details or explanations.