Filing and paying self-assessed taxes
If business is terminated or tax period is changed
What taxes are self-assessed?
Self-assessed taxes are the types of taxes that the Tax Administration does not invoice from taxpayers separately. Instead, the taxpayer is expected to calculate, file and pay them independently. Time limits for filing and paying are defined by law.
- Value added tax
- Employer’s contributions
- Pharmacy tax
- Tax on lottery prizes
- Withholding on the proceeds from selling timber
- Withholding on payments made to limited company, cooperative or other corporation
- Withholding on interest and profit-shares
- Withholding on dividends and cooperative surplus
- Tax at source withheld from dividends (paid out to nonresidents)
- Tax at source on interest and royalties (non-residents)
- Tax at source on interest income (residents)
- Insurance premium tax