What is an order preventing enforcement, or suspension of enforcement?

Suspension of enforcement means that when a claim for adjustment is being processed, tax debt will not be transferred to enforcement, or if enforcement proceedings have already started, they will be suspended. You can request suspension of enforcement either when submitting a claim for adjustment or separately at a later date.

If you intend to pay the tax in full regardless of your claim for adjustment, there is no need to apply for suspension of enforcement.

Enforcement can be suspended in full or in part

If enforcement is suspended in full, the tax debt is not transferred to enforcement. Further, the Tax Administration will not use your tax refunds or other payments to cover the tax that the suspension concerns.

If enforcement is suspended in part, the Tax Administration can transfer the tax debt to enforcement and use your tax refunds and other payments to cover the tax. Also, your property can be taken in execution. However, the enforcement authority may not sell the property before your case has been settled finally.

When you have been granted suspension of enforcement

Note the following:

• Late-payment interest accrues on the tax even during the period of suspension. Late-payment interest accrues from the day following the due date until the date of payment. The amount of interest may change when the claim for adjustment is processed.
• The tax debt is shown on the tax debt certificate after the due date, even if the enforcement has been suspended. However, the certificate also states that the enforcement has been suspended.

If the Tax Administration rejects your claim for adjustment, the suspension of enforcement will end. In that case, the Tax Administration can transfer the tax debt to enforcement.

Read more in the Tax Administration’s detailed guidance: Suspension of enforcement (available in Finnish and Swedish, link to Finnish)