Tax debt register
Tax debt register is a public service allowing anyone to make enquiries on outstanding tax liabilities and negligence in tax return filing of all types of companies and self-employed businesses.
For business enterprises, all the registered information are public and can be browsed freely. However, if you wish to enquire the details of the self-employed, or of the estates of deceased individuals that operate a business (T:mi), you must first log in with your Katso ID. The search results may only be used for purposes referred to in the Act on the Contractor’s Obligations and Liability when Work is Contracted Out. If you operate a business and have Katso identifiers, you are always entitled to look up the registered information that concerns you.
The Tax debt register has no entries that would concern the tax debts of individuals. The Tax Administration does not release any lists of the tax debt information on the register.
Tax debt register notes the debt and any self-assessed tax returns that are not filed
The register shows the companies or the self-employed that owe at least 10,000 euros or that have neglected to file tax returns for self-assessed taxes during the past 6 months. It does not show the euro amounts of the debts, but only whether there is a tax debt amounting to at least 10,000 euros or whether there is no tax debt.
With the e-Service, you can print out an excerpt from the tax debt register yourself. If the register shows no record of the company you are looking for information on, there is no need for a certificate unless your customer has asked you to provide it.
The registered information on the debt or non-filing of the taxpayer business is not intended as permanent entries. The IT system runs regular updates in the tax debt register without delays after payments have arrived to the Tax Administration's bank account or after returns have been submitted. Because the update process is fully automatic, you cannot make it any faster by showing a receipt or making a telephone call to the tax office.
Similarly, the register entry is removed when a payment arrangement has been agreed between the Tax Administration and the taxpayer concerned.
Tax debts covered by a payment arrangement
If a business enterprise has a payment arrangement currently in force, no tax debt register information is displayed. However, if it has tax debts that are not covered by the arrangement, the tax debt register will contain the appropriate entries.
However, if the business enterprise has made an agreement with the local enforcement authority on a payment plan, it does not prevent the publishing of tax debts on the register.
Suspended collection and the displayed tax debt register information
Simply having a taxpayer's appeal pending does not prevent the entries from being made in the tax debt register. If there is a stay of proceedings in force, as determined in an official decision in connection with your appeal case, then the amount of money concerned by the stay is deducted from the tax debt balance to be displayed. However, if the remaining sum still continues to exceed the 10,000-euro threshold, an entry for the register will be made, or a current entry will remain unchanged.
Corporate restructuring, adjustment of a private individual's debts
If a business enterprise has a payment plan currently in force within the meaning of the Restructuring of Enterprises Act, or if you are self-employed and have a payment plan currently in force, within the meaning of the Act governing the Adjustment of Debts of a Private Individual, no tax debt register information is displayed unless there are debts not covered by those plans.
Where can I read what is on the tax debt register?
Find the tax debt register at the Business Information System site (www. ytj fi): first go to Company Search to look up the business taxpayer you are interested in. You see the word 'Tax Debt Register' at the bottom of the results page. Click 'Show details' to view the current records.