Summary on tax payment status
This guidance is for both individual and corporate taxpayers.
Your summary contains information about your taxes and payments for the past month. You receive a summary if any of your taxes is unpaid. However, if the unpaid amount is small, the summary is not sent. You can always see your unpaid taxes in MyTax.
You will also receive a summary if your tax refund has been used for your unpaid taxes.
Businesses and corporations also generally receive a summary when their payments are used for taxes.
Summary reminds you of overdue payments
The summary reminds you of taxes that are late for payment. You will no longer receive separate reminders of overdue taxes, such as back taxes or real estate taxes. You will get 1 to 3 reminders on a summary before we send your tax to the enforcement authority for recovery. The number of reminders depends on whether you have other unpaid taxes.
The tax summary shows your payment status on the date when the summary was generated (usually the last day of the month). If you pay taxes after the due date, check the amount of late-payment interest in MyTax.
Unpaid taxes may be sent to the enforcement authority
If you have already received a reminder in the summary but have still not paid your tax, the Tax Administration may transfer your tax debt to the enforcement authority for recovery. However, you will be informed of this on the summary before this step is taken.
You can avoid recovery by enforcement if you pay the tax as instructed by the summary. The last payment date is stated on the summary that contains the notice on transfer to enforcement. If you are unable to pay the tax before that date, we will send it to the enforcement authority. After your tax has been transferred to enforced recovery, you must pay it to the enforcement authority.
If you cannot pay by the last payment date shown on the summary, you can ask for a payment plan to be agreed with you. Read more about payment arrangements and their requirements.
Check the summary
Always check the information on your summary. If you have filed self-assessed taxes and made payments that are not showing on the summary, please go to MyTax to check that you have:
- Submitted the self-assessed tax return for the right period
- Entered the correct bank account numbers and reference numbers
You can also check on the summary whether a tax has been covered by a tax refund.
Summary specifies how your tax refund has been used
Your summary can inform you that your tax refund has been used to cover an unpaid tax. You can see your summary in MyTax.
See the instructions: How to find letters, tax decisions and tax certificates in MyTax
For example, if the Tax Administration has completed your tax assessment in August, and the result has been a refund to be sent to you in October, this refund is used to pay for your taxes, starting from the assessment end date as follows:
- up until the 4th of the following month for individual taxpayers
- up until the 18th of the following month for corporate taxpayers.
You can see the end date of assessment on your tax decision or in MyTax. MyTax also gives you more details on how your tax refund has been used. See the guidance: How to see if your tax refund has been used for payment of taxes.
Your refund is applied on any existing unpaid taxes on the tax assessment end date. After that, the refund will also be used on upcoming taxes on their respective due dates, even if you make a payment to the Tax Administration on that date.
Unused payments and refunds on summaries
In addition, you can see whether you have any payments or refunds that have not yet been used on taxes or not yet refunded to you.
If you are a business taxpayer, it is possible that compared with your books, the summaries show some differences amounting to a few cents. This is due to the credit interest that you have earned and the fact that the summary only includes the payments, refunds, and interest related to the current month, not before or after that.
You can read more about credit interest and how it is used in MyTax.
For more information, see the Accounting Standards Board guidance on how self-assessed taxes are entered in accounting (available in Finnish and Swedish, link to Finnish).
Your summary not only contains a list of your overdue taxes; it also can inform you that an amount of money that would otherwise have been refunded is applied on an unpaid tax. The Tax Administration uses your refund for the payment of your taxes, starting from your assessment end date until the 4th day of the following month. Moreover, your tax refund is used on your existing unpaid taxes immediately on the tax assessment end date.
The summary letter is also available in MyTax.
If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will be paid back to you in about a week. However, it will not be paid back if you have other overdue taxes that fall under the same category of taxes, or if you have upcoming future instalments of overdue other taxes to pay. Your bank account number must be on the Tax Administration’s records.
If the tax you paid was a self-assessed tax, how you receive your payment back depends on what you have selected as your refund time and refund limit in MyTax. Read more about refunds of self-assessed taxes. If you have selected that your payments should be used to pay for upcoming self-assessed taxes, you can request your payment to be refunded back to you. See instructions: How to change selections relating to refunds of self-assessed taxes in MyTax.
Keep yourself updated on your taxes and payments in MyTax.
You receive a summary if, for example, you have unpaid taxes of if a tax refund has been used on your taxes. Companies and organisations that have regular operations also receive summaries regularly.
Example: The due date for an individual taxpayer’s real estate tax is 6 August. She forgets to pay the tax by the due date. Because of the unpaid tax, she receives a summary at the beginning of September. The summary is sent to her by letter, and it contains a reminder of the overdue real estate tax that she should have paid in August. There is also a set of instructions for payment. If she were to log in to MyTax, she could see the summary on 1 September.
All individuals who have enabled Suomi.fi messages get the summaries only in MyTax.
If for the moment, you are having financial difficulties, you can request a payment arrangement.
- The summary is generated on the last day of the calendar month, and it is available in MyTax at the beginning of the following month.
- Summaries are not generated for the calendar months when you have no transactions i.e. no payments, no taxes that would fall due.
- If your VAT period is the calendar year, or if you are a payer of pharmacy tax, the system generates a summary just once every year, on 4 March. If 4 March falls on a Saturday, Sunday or public holiday, your summary is dated on the next business day. After that day, the summary will be in MyTax. You will also get a summary if any of your taxes is overdue, or if the Tax Administration has used any of your tax refunds on unpaid taxes.
You can view the information in MyTax already before the summary is generated.
Your summary can include the following:
- information for paying your unpaid taxes, such as the bank account number and reference number
- reminder of unpaid taxes (also displayed on your MyTax home page)
- details on how your payments and refunds have been used
- notification that your unpaid taxes may be sent for recovery by enforcement and published on the protest list and in the tax debt register
- note that you have not filed all the required returns
- details on late-filing penalty on self-assessed tax returns
- details on other penalty fees.
If you have made a payment or filed a return on the last day of the month, it may not be included in the summary. For example, if you have filed a self-assessed tax return on paper, its processing may take some time.
The summary shows your tax payment status on the date when the summary was generated. If you are paying taxes after their due date, check the amount of unpaid taxes and late-payment interest in MyTax on the payment date. You must pay late-payment interest up until the date when you make the payment. You can check how your payments are used in MyTax.