Financial difficulties – business taxpayers, companies, corporate entities
If you are behind in your payments, the Tax Administration will send you a reminder. If you are unable to pay the tax by the due date printed on the reminder letter, you can ask for an extension of time.
A reminder means that the due date has been extended
The Tax Administration normally sends the taxpayer a reminder with a new due date printed on it. The sum total contains information on the interest that has accrued up to that date.
You can file and pay your self-assessed taxes in MyTax. If any of them are left unpaid, the reminders and other messages concerning them (such as notices of an unpaid balance being transferred to the Enforcement Agency) are shown on the monthly summary of MyTax. The summary indicates the final date for paying the tax. Similarly, information on the exact amount to pay, including interest, is available in MyTax.
In addition, the reminder may contain information on the current stage of proceedings if your unpaid tax is in a collection process, and on the consequences of non-payment by the extended due date printed on the reminder.
Requesting a payment arrangement because of temporary financial difficulties
If you are unable to pay the tax by the due date printed on the reminder letter, you can ask for a payment plan to be agreed with you:
- in MyTax (tax.fi/mytax.fi)
- Complete an e-form (vero.fi/maksujärjestely)
- Call our Telephone Service on 020 497 028 (Payment arrangements and recovery, standard call rates apply).
- Write us a free-text letter (send it to Finnish Tax Administration, Collection Unit, P.O. Box 6002, 00052 VERO)
MyTax contains a feature where users can ask for a payment arrangement for self-assessed taxes, corporate income tax, inheritance tax and gift tax.
Taxes that have been sent to the enforcement authorities must be paid to them
The reminder may contain information on transferring your debt to the enforcement authorities. If the due date printed on the reminder has passed and the tax remains unpaid, we normally transfer the matter to the enforcement authorities.
If your tax has been sent to the enforcement authorities, you can no longer pay it to the Tax Administration. Instead, you must pay it to the enforcement office.
Information on unpaid taxes is published in the Tax Debt Register
The reminder may contain information on your debt being recorded in the register of tax debts. If the due date printed on the reminder has passed and the tax remains unpaid, we submit information on the unpaid taxes to the Tax Debt Register.
Information on unpaid taxes is published on the Protest List
The reminder may contain a notice informing you that the Tax Administration will report unpaid VAT, withholding tax and employer’s health insurance contributions for public disclosure (on the protest list). If taxes remain unpaid after the final due date printed on the reminder, the Tax Administration will submit them for publication as negative credit information.