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

Form for reporting depreciation and revaluation. The assets and property may be connected to business, agriculture, farming, forestry, or the personal source of income.  All of the taxpayer entity's fixed assets must be reported, and the form filled out, even if the taxpayer's accounting books show no depreciation expenses 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