62 Itemization of reserves, revaluations and depreciation (3050e)

Form for reporting depreciation and revaluation. The depreciated assets or property may be connected with business, agriculture, farming, forestly, personal source of income. All fixed assets should be reported and the form filled out even if the taxpayer's accounting books show no depreciation for the tax year.

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 – Yhteisölomakkeiden optinen lukupalvelu
PO Box 200
00052 VERO