Claim for adjustment of self-assessed taxes, cover page (4015e)

This form serves as the cover for a free-text letter on which the taxpayer asks for adjustment.  The free-text letter must contain an accurate identification of the decision on self-assessed taxes in question, and it must indicate why an adjustment is requested.

Send the completed form and its enclosure to:

Finnish Tax Administration
P.O. Box 650
FI-00052 VERO

Please note the following when completing Form 4015, cover page:

  • This form can also be used when you apply for enforcement injunction or interruption of collection of the tax subject to appeal.
  • An enforcement injunction request can only be taken into consideration if a claim for adjustment or an appeal on a specific tax decision is pending.
  • The tax will continue to incur late-payment interest and possible surtax during the injunction or interruption. If the claim for adjustment is fully or partly rejected, the tax falls to be paid with late-payment interests.
  • Provisions on tax collection and interruption of enforcement are laid down in the Act on collection of taxes and charges and in the Execution Code.

More information on appeals and adjustment procedures (in Finnish and Swedish):

Oikaisulautakuntamenettelyn ohjeet

Verovalitusmenettelyä koskeva ohje