How to make an appeal against a decision on registration
Business enterprises and corporate entities can ask for adjustment to an official decision that has concerned entry in the VAT register or prepayment register. To ask for a change to be made, you can file a claim for adjustment addressed to the Adjustment Board. However, if the official decision on registration has concerned the Register of Employers, the decision is not appealable.
This guidance concerns all business and corporate taxpayers regardless of their form of legal entity. Limited-liability companies (Oy), cooperative societies, associations, and foundations are examples of “corporate entities”.
How to appeal
No appeal can be made directly against the notice you receive from the Tax Administration when your registration application has been processed. Instead, before preparing your appeal, you must first ask the Tax Administration to issue a registration decision, i.e. an appealable document. You can log in to MyTax to send us a request for an appealable decision document.
Appealable decisions are subject to appeal, so you can ask for an adjustment of the decision. Prepare your claim for adjustment in writing
- In MyTax or
- Complete a Claim for adjustment of self-assessed taxes (cover page) (Form 4015e). Add an appeal letter where you outline the matter to be adjusted in a free-text format. Alternatively, you can make your claim for adjustment in free-text format entirely, by just writing us a letter.
The following information is required:
- Appellant’s name and Business ID
- Specific information on the decision you seek to change
- An explanation of how you want it changed, and
- on what grounds.
Completed claims for adjustment must be authorised with the appellant’s signature. If the signature on a claim for adjustment is by an agent, representative or proxy, not by the appellant himself or herself, enclose a power of attorney. You must enclose the documents you want to refer to.
Time limits for claims for adjustment
When an official decision on a registration has been issued, the concerned party has a 60-day deadline to request adjustment. The counting of time toward the 60-day period begins when the business enterprise (corporate entity) is informed of the official decision.
If the date of issue of the decision is in 2016 or before, the deadlines for adjustment are different. Decisions issued in 2016 and before 2016 on a registration for VAT have had a 30-day deadline for claims for adjustment. Decisions concerning matters relating to prepayment registrations have a deadline of five years for submitting a claim for adjustment. The counting of time towards the deadline begins on the first day of the next calendar year after the date of issue of the decision.
Example: On 13 January 2020, a business enterprise received a negative decision in response to its request for prepayment registration. In this case, when submitting a claim for adjustment regarding the matter, the enterprise must make sure that it arrives at the Tax Administration by 14 March 2020.
Example: Another business enterprise receives a notice on VAT registration on 3 November 2016. After that, the business sent a request to the Tax Administration asking for an appealable document on the matter. It received the appealable decision document on 28 November 2016. In this case, a claim for adjustment has to have arrived at the Tax Administration by 28 December 2016.
Example: On 30 November 2016, a business enterprise received a negative decision in response to its request for prepayment registration. Its claim for adjustment must arrive at the Tax Administration by 30 December 2021.
Only claims submitted within the appeal period will be processed
Claims of adjustment must be delivered to the Tax Administration before the appeal period is over. To allow enough time for postal delivery, you should send it early enough to ensure that it arrives to the Tax Administration by the final day of the appeal period.
Decisions on registration are in force although an appeal is pending
Even if a business enterprise or corporate entity has sent an appeal to the Tax Administration, it must abide by the original decision it had received, until such time as the appeal case has been dealt with in the appeal procedure.
Prepayment registration may be carried out again
If a request is made, the Tax Administration will re-enter a business enterprise or corporate entity back in to the prepayment register after the errors have been remedied. Unless it is likely that errors or negligence will continue, any applicant that submits a request can be re-entered in to the register within a one-year period starting from the date when it was removed from the register.
Appeals to the Administrative Court and Supreme Administrative Court
Appeals must be made within 60 days after the date when the appellant received notice of the decision on the appellant’s claim for adjustment. The instructions for appeal, enclosed with the decision on the appellant’s claim for adjustment, contains further guidance on how to lodge an appeal with the Administrative Court.
A ruling by the Administrative Court can be appealed to the Supreme Administrative Court, if the Supreme Court grants leave for this. Appeals to the Administrative and Supreme Administrative Courts may be subject to a charge.
More information on the charges, list of addresses of Administrative Courts (website of the judicial administration).