e-File an application form for recalculation of prepayments
In addition to other tax forms, you can also e-file a Tax prepayment request/change request form if the following requirements are met:
- You file your income tax return on one of the following:
- Form 6B – Tax return of business activities – Corporation
- Form 6C – Tax return form for associations and foundations
- Form 6 – Tax return form for joint benefits, state institutions, municipalities and parishes of churches
- Form 4 – Tax return form for real estate companies.
- You submitted your tax return electronically.
Time limits of prepayment change requests
If you wish to request a smaller prepayment for a closed accounting year (for which you already e-filed the tax return), you must do so before 4 months have elapsed after the closing date of company accounting period.
Example: The accounting period of a company ends on 30 April. The last date for submitting the request is 31 August.
If the prepayment turns out to be unnecessary, it can be cancelled. This can still be done 8 months after the closing date of company accounting year.
Example: The accounting period of a company ends on 30 April. The last date for submitting a cancellation request is 31 December.
When requesting for cancellation of the prepayment for the closed year, you can simultaneously request for a change of prepayments for the current year. You can do so by electronic filing up to the date when tax assessment is officially closed.
How to e-file a request
The form to fill in is
5017e Tax prepayment request/change request, corporate taxpayer
Send the completed form to the Tax Administration enclosed with the tax return. Use the .pdf format. You must first print out the form and then scan it into a pdf file.
When you log on to an e-filing session (e.g. on the Ilmoitin.fi website) you must specify ”Application for recalculation of tax prepayments” as the type of enclosure.
For more information on the e-filing of enclosures and attachment files (including interim financial reports), see the guidance: Sähköisen tuloveroilmoituksen sähköiset liitteet (pdf, in Finnish; in Swedish).