12A Specification of unused tax depreciation (3016)

This form must be completed if the company wishes to write off any previous years' unused tax depreciation, i.e. depreciation that has previously been entered in accounting but not in taxation.

This form is also for reporting any depreciation for the latest tax year that the company does not use.

Self-employed operators of a trade or business, general partnerships, and limited partnerships must enclose the paper form when sending us their tax returns.

The address for limited-liability companies and other corporate taxpayers for sending the paper form:

Finnish Tax Administration 
OCR Service – Corporate 
PO Box 200
FI-00052 VERO