Making corrections to e-filed income tax returns
You can make corrections and enter new details to your tax return information during the ten months that follow the end date of the accounting period of your company. This way, if your accounting year matches the calendar year, you can still file enclosures to your tax return up to the 31st of October. If you filed your tax return online, you must make the corrections online (or submit the new information or enclosures online).
Errors in the details of the income tax return form (Forms 4, 6, 6B and 6C)
In this case, you must re-submit all the information because you cannot only change the record that was incorrect There is no need to re-submit the enclosure forms or attachment files unless they had errors, too.
Errors in the details of an enclosure form (such as Form 62), or missing enclosure form
The e-filing requirement is that statutory enclosure forms (such as Form 62) must be e-filed together with the appropriate income tax return (Form 4, Form 6, Form 6C or Form 6B as the case may be). This means that you must re-submit the income tax return form, too – even if you made no changes to it. You can either submit a Web form or a computer file that your accounting software generates.
Errors in an attachment file (such as the Auditor's report or the Financial Statement), or missing attachment file
You are allowed to submit additional details later to complement your tax return filing. You can do this by sending us attachment files. Send them without the income tax return (Forms 4, 6, 6C or 6B).
For more information (in Finnish and Swedish) on financial statements filing, click
Examples of making corrections to e-filed returns
Example 1: Form 6B and the financial statements for the 1 Sep 2012–31 Aug 2013 accounting period were e-filed 31 December 2013. The minutes of the Annual General Meeting are not available until January, and the company e-files them 23 January 2014. It does not e-file Form 6B again. The 'Filetype' under Financial statement enclosures must be set as ”Excerpt_of_the_minutes_of_AGM”.
Example 2: Form 6B and the financial statements for the 1 Sep 2012–31 Aug 2013 accounting period were e-filed 31 December 2013. However, the company did not submit Form 62 on that day. In this case, the company must re-submit Form 6B and now enclose Form 62 with it when it makes a new e-filing on 13 January 2014.