Appealing against a tax-related decision

You can appeal against a decision or ruling made by the Tax Administration, the Assessment Adjustment Board or the Administrative Court.

To appeal against a decision made by the Tax Administration, file a claim for adjustment with the Assessment Adjustment Board. You can find the appeal deadlines and other necessary information in the instructions for appeal, enclosed with each tax decision.

Advance rulings issued by the Tax Administration can be appealed directly to the Administrative Court.

To appeal against a decision made by the Assessment Adjustment Board, file an appeal with the Administrative Court. A decision by the Administrative Court can be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants a leave for appeal.

Instructions for different tax types

• Corporate income taxes (limited liability companies, cooperatives, associations, foundations)
• Income taxes of general and limited partnerships (available in Finnish and Swedish, link to Finnish)
• Income taxes of individual taxpayers (business owners and self-employed persons, agricultural operators, private individuals)
• Decision on self-assessed taxes (Self-assessed taxes include value added tax, excise duties and employer's contributions, for example.)
• Registration matters (VAT, tax prepayment, excise taxation and register of car tax filers)
• Advance ruling and special permit
• Car tax
• Real estate tax
• Inheritance tax
• Gift tax
• Transfer tax
• Tax prepayment (available in Finnish and Swedish, link to Finnish)