About the Reporting suspected tax evasion form

How does the form work?

The Tax Administration may get hints, tips and other input from the public regarding business enterprises and individuals whose actions raise suspicions of tax non-compliance. To encourage the public to give us such tips is one way of combatting against the grey economy.

Continue to the form Reporting suspected tax evasion.

In 2015, we introduced a fillable electronic Reporting suspected tax evasion form at the tax.fi website. It enables any visitor of our site to let us know about their suspicions or observations.

Why does the Tax Administration collect the tips electronically?

The form was created for public use after a decision was made by the Finnish government on new action against the grey economy.  Among the proposed new ways for people to take action, the Government's memorandum mentions an online communication channel for informing the authorities about any observations of tax evasion.

What is the point of remaining anonymous?

Offering anonymity to the members of the public makes it easier for them to take action and to report their observations. The Tax Administration has always received disclosures of tax evasion from third parties, also anonymous ones. This way, the methods of work remain the same; the new online form simply makes it easier to send us the observations, and it is easier for us to process the information.

Could anonymity be misused by someone who wishes to send in a false report in order to intimidate others?

We don't treat a received report on suspected tax evasion as a stimulus that would make us start a tax assessment or audit procedure. There must be further reasons or circumstances before we take such action. No one needs to be afraid of being singled out unfairly because a fabricated evasion report arrived at the Tax Administration.

Does the submitted information really stay confidential and anonymous?

Yes, it does, because the electronic form saves no user data for tracing. This way, the received information comes from an anonymous source.

What are typical examples of report content so far?

We have often received suspected tax evasion reporting about business enterprises: unreported income, or employees receiving unreported wages. We also receive observations about individual taxpayers. Examples include unreported receipts of rent, wages, or other income, and suspicions of dishonest tax-return information.

What would you consider a "good" suspected tax evasion report?

Key points of evasion reporting are who, what, when, and where.  It is also important to get an explanation of how the observations are connected with taxation.

Can I be informed of any suspected tax evasion report that might concern myself?

No, we do not notify the parties who are referred to on a received report. We contact the referred parties only if a closer examination of the case makes it necessary for us to start a procedure. If the information content on a received report is false, we do not want to cause any concern among the taxpayers whose names are mentioned on a received report that turns out to be untrue.

However, under the Act on the Openness of Government Activities, if the taxpayer should ask for it, the Tax Administration generally must inform them of having received a report or message about suspected tax evasion.

Does the Tax Administration save the suspected tax evasion reports?

The general rule is to keep them for six years. However, we may find that there is no need to save the reports that long.

AnswerBank

Go to AnswerBank