Service of notice in tax matters
Tax decisions, decisions on claims for adjustment and other documents are served to the taxpayer.
Documents are usually served by post to the address found in the Tax Administration’s records or to the taxpayer’s representative or authorised party whose details are in the Tax Administration’s taxpayer register.
The summary referred to in § 70 of the act on tax collection and the decisions according to the same act are primarily served electronically. On the taxpayer’s request, the summary and decisions can also be sent by post.
Electronic service of notices
The Tax Administration can serve tax decisions and other documents electronically if the taxpayer has given permission to do so. When documents are served electronically, they are uploaded to the MyTax e-service and the taxpayer is sent a message.
Whether or not the taxpayer has given their permission for electronic service, the taxpayer’s tax decisions and other documents will be available in MyTax.
Service by public notice
The Tax Administration can also serve documents by public notice if it has not been able to serve them in another way.
Service by public notice means that the documents are available to the recipient at the Tax Administration. The recipient will be notified on the Tax Administration website in accordance with § 62 of the Administrative Procedure Act (434/2003). The documents will also be available in MyTax.
If necessary, an announcement may also be published in a newspaper. The Official Newspaper is used if the announcement cannot be published on the Tax Administration website due to technical problems.
The Tax Administration is entitled to announce on its website when a document is served by public notice and to publish any necessary personal details (§ 62 b of the Administrative Procedure Act). The details will be removed from the website seven days after the announcement.