Appeal against a decision on refunds of tax at source (Form 6168e), instructions
Introduction
Taxpayers can use the Tax Administration’s form “Appeal against a decision on refunds of tax at source” (6168e) for claiming adjustment to a previously received decision concerning a refund of taxes withheld at source.
You can download the form on Forms. After completing the form, send it to the address stated on its first page.
If you use a computer workstation for filling in the fields, it is important to be careful before printing the form out on paper, and check that you saved all the entries as they should be, and that each one of the form’s spaces and fields contains the entered data as they should be. Verify the quality of the printout to re-check that no unexpected changes to the text layout occurred during printing.
Claims for adjustment must be submitted within 60 days from receipt of the original decision concerning the refunded tax-at-source. The decision letter contains detailed instructions for appeal, including an exact deadline for submittal of a claim.
Your claim for adjustment must arrive at the Tax Administration no later than by 16:15 – the tax office closing time – on the end date of the appeal period as instructed. If that date falls on a Sunday, Saturday, or a public holiday, you can deliver the claim to the Tax Administration on the following business day.
How to complete the form
Tick the appropriate box to indicate whether you file as a private individual (natural person) or on the behalf of a corporate entity.
1 Applicant (beneficial owner)
These fields are for your personal details and contact information.
If you are filing the claim on behalf of a corporation or other corporate entity, give the corporation’s contact information, etc. Make sure you complete all the fields carefully.
If you are an individual applicant, please fill in your first name and last name in field 1.1. There is no need to add a title or marital status.
Remember to indicate your Tax Identification Number (TIN) issued in your country of fiscal residence in field 1.8. If you have no Tax Identification Number, please enter your Finnish personal identity code or another code the Tax Administration has used for registering your original decision letter concerning the refund in field 1.9.
If you are filing the claim on behalf of a corporation, enter its name in field 1.1. Enter the name its officially registered format, and spell it the same way as it is spelled in the corporation’s certificate of fiscal residence or other official documentation.
Remember to include the corporation’s TIN – the Tax Identification Number – in field 1.8. If no Tax Identification Number is issued to the corporation, please enter another code to be used for registration purposes in field 1.9.
2 Information on the agent signing this application form
If you are an authorised representative, filing on behalf of another individual or of a corporation, enter your personal information in fields 2.1 to 2.11. The Tax Administration will send the decision and any requests for more information to your postal address. Enclose a letter of authorisation and tick box 2.12.
If you are filing on behalf of a corporation, and the corporation issued you the letter of authorisation, please provide proof that the person who signed the letter is authorised to sign for the corporation. For example, a photocopy of an extract from the trade register or the corporate entity's Articles of Association will constitute acceptable proof. Another way to prove the signer’s right to sign is to present a letter of authorisation that has been notarised.
3 Bank account number for the refund
These fields are for the bank information necessary for any refunds.
If the refund should go to an account holder in the European SEPA area, fill in the bank account number in 3.1 in the IBAN format, fill in field 3.2 with the bank’s BIC code, and field 3.3 — the bank account holder’s name. Note that the country code for the IBAN bank account number and for the BIC code must be identical. For example, if the IBAN begins with the country code FI, the country code of the BIC must also be FI. If needed, you can add a reference number of your choice in field 3.9. The Tax Administration will use the reference number when sending the refund.
If the recipient is outside of the European SEPA area, fill in the overseas bank account number in 3.1, and give the bank account holder’s name in field 3.3. In this case, enter the bank’s name and address in 3.4 and 3.5, respectively. There may be a clearing code number, customary in certain countries. If so, please provide an enclosed document in free form to indicate the clearing code. If needed, you can add another free-form document to provide a reference number. The Tax Administration will use the reference number when sending the refund.
4 Decision being appealed
Enter the details of the decision you are appealing against in field 4.1 – Date, and field 4.2 – Decision number.
5 Claims made
Field 5.1 is for outlining your claim for adjustment including the reasons for making the claim. If the space is too small for providing the reasons, you can continue writing on an additional sheet of paper, attaching a free-form enclosed document.
In this case, please tick box 5.2.
Enter the date and authorise the claim of adjustment with your signature. Remember to fill in your name in printed letters.
If you are an authorised agent or representative, filing the claim on the behalf of a corporation, tick the "By letter of authorisation" box if the corporation allowed you to sign the form. Tick the "By proper right to sign for the applicant” box if your name is entered in the files of the Trade Register – or similar public authority in the country – as one who has the right to sign for the corporation. Indicate your position or job title as appropriate.