Note the schedule of changed deadline dates for business and corporate taxpayers

Tax Administration Bulletin, 12/13/2016

There are many exceptional deadlines at the turn of the year especially for businesses that file self-assessed taxes. This guidance reviews the important dates at the turn of the year, including the deadlines for self-assessed taxes and other changes caused by our upcoming IT service interruption.

We recommend that you ask for a Katso ID and password, or give an online authorization to your accounting firm. You should do this well in advance. Tax returns for self-assessed taxes for tax periods in 2017 must be filed electronically. 

 December 2016

ma ti ke to pe la su
      1.12. 2.12. 3.12. 4.12.
5.12. 6.12. 7.12. 8.12. 9.12. 10.12. 11.12.
12.12. 13.12. 14.12. 15.12. 16.12. 17.12. 18.12.
19.12. 20.12. 21.12. 22.12. 23.12. 24.12. 25.12.
26.12. 27.12. 28.12 . 29.12. 30.12. 31.12.  

8.12. 

If Periodic tax returns are submitted on paper forms, this is the last date when they must arrive in the tax office.

Return:

  • October 2016 VAT, seafarer's employer's contributions and Lottery tax
  • November 2016 employer’s contributions, other withholdings, tax at source and insurance premium tax 

12.12.

File the Periodic tax return electronically(Tax.fi/taxaccount)

Return and pay 

  • October 2016 VAT, seafarer's employer's contributions and Lottery tax
  • November 2016 employer’s contributions, other withholdings, tax at source and insurance premium tax 

Last date to ask for a revised 2016 tax card online(tax.fi/taxcard) 

14.12.

You can log in to ask for a 2017 tax card online(tax.fi/taxcard)    

Note! You receive the 2017 card to your home in January. It is effective from 1 February 2017. 

16.12.

If you file a Periodic tax return on paper, the final due date is today. 

 20.12. 

Last date to submit the VAT EU Recapitulative Statement for November (for selling goods and services in the EU). 

Tax Account Statements are updated at tax.fi/taxaccount. 

22.12.

This is the last date when you can still submit Periodic tax returns, VAT Recapitulative statements, and corrections electronically.  The standard due dates for these returns have already passed, but you can still file a missing return or make corrections to a previously filed return that has errors. 

This information cannot be submitted electronically 23 December – 31 December.  Tax Account Online will be out of use already in the afternoon of 22 December.

No late-payment charges are imposed on taxpayers for the 23 Dec - 12 Jan period.

File returns in Ilmoitin.fi and the e-Services provided by outside service providers as of 1 January. In MyTax (linkki) that replaces Tax Account, you can start filing as of  3 January.

If you made a payment to Tax Account by mistake (or made an unnecessary payment), use Tax Account Online by 16:00 hrs today to ask for it to be refunded (www.tax.fi/taxaccount).   As MyTax  is replacing Tax Account Online, you can ask for a refund there starting 3 January. 

27.12.

You can submit Start-Up Notifications, Notices on Changes and Termination in Ytj.fi but the submitted information is not passed on to the Tax Administration from 27 December to 3 January.  However, you can be given a new Business ID. 

The Tax Administration starts updating its VAT Register, Prepayment Register and the register of employers as of 4 January.  However, the Trade Register  and the register of foundations administered by PRH continue to be updated as usual. 

28.12.

Last date to ask for a revised 2016 tax card over the telephone or at a tax office.

Tax Account Online is only accessible as "Read-Only".  You can view and print statements and all correspondence. Transactions are not displayed anymore. Old statements are not transferred to MyTax.  The display and print features of Tax Account statements will continue to be available up to June 2017.

29.12.

The customer service of the Tax Administration is closed temporarily from 29 December to 2 January. Limited online service will remain available in eServices.

Read more on what taxes you can manage during the service interruption

The search feature of the Tax Debt register will be out of use 29 December to 5 January 

No Certificates of Tax Debts can be issued that would concern the 29 Dec 2016 ‒ 5 Jan 2017 period.   You can submit a request for a Certificate in the e-Service. It is delivered to you after 9 January.

Payments can be made from 29 Dec to 2 January as usual in spite of the service interruption. To make a payment will stop the accrual of any late-payment charges. The Tax Account reference number is longer in use.  Starting 2017, taxpayers are expected to pay their self-assessed taxes quoting a bank reference number for self-assessed taxes. However, the old reference number can still be used after the New Year for some time. This way, payments are allocated correctly. We recommend to taxpayers that they start quoting the new reference number as soon as possible.  It is available in MyTax as of 3 January 2017.

 January 2017

ma ti ke to pe la su
            1.1.
2.1. 3.1. 4.1. 5.1. 6.1. 7.1. 8.1.
9.1. 10.1 11.11. 12.1. 13.1. 14.1. 15.1.
16.1. 17.1. 18.1. 19.1. 20.1. 21.1. 22.1.
23.1. 24.1. 25.1. 26.1. 27.1. 28.1. 29.1.
30.1. 31.1.          

2.1.

The customer service of the Tax Administration is closed temporarily from 29 December to 2 January. Limited online service will remain available in eServices.  Read more on what taxes you can manage during the service interruption  

 3.1.

MyTax, the new e-Service of the Tax Administration, opens.  You can file and pay self-assessed taxes in MyTax.  It will replace Tax Account Online. 

No changes will be made to the identification process, and logging in to MyTax will work in the same way as it does in Tax Account Online.  No changes are necessary to your current Katso authorizations because the ones you have for Tax Account Online will continue to be valid for MyTax, too. 

Nevertheless, the Roles give MyTax users access to more information than previously. If you have the Company MyTax role, all the information recorded in MyTax is displayed.  Contrary to Tax Account Online, MyTax also shows the taxes currently in enforced collection and a number of letters addressed to the taxpayer. 

New business taxpayers:  The reference number for self-assessed taxes and the tax period are displayed in MyTax. 

 9.1.

Submit your Periodic tax return information on paper forms. This is the last date when they must arrive to the Tax Administration.   

Return:

  • November 2016 VAT, seafarer's employer's contributions and Lottery tax
  • December 2016 employer’s contributions, other withholdings, tax at source and insurance premium tax  

 12.1. 

You can log in to MyTax, to Ilmoitin.fi or to the e-services offered by outside service providers to file tax returns.  You can also pay the tax in MyTax. 

Return:

  • November 2016 VAT, seafarer's employer's contributions and Lottery tax
  • December 2016 employer’s contributions, other withholdings, tax at source and insurance premium tax 

Some delays are expected to affect the payment of refunds to business taxpayers.  Refund payments are scheduled to start again on 12 January 2017.

20.1.

December 2016 VAT EU Recapitulative statement on the selling of goods and services in the EU

31.1.

The system creates the first summary on 31 January 2017, and MyTax will display it on 1 February 2017.   

Both MyTax and the summary will show you reminder messages if taxes are overdue.  

Read more

Information on legislative amendments for 2017

What taxes can you manage (during the service interruption) from 29 December to 2 January ?  

Important dates ‒ corporate taxpayers