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Cancellation and restart – individual taxpayers’ payment arrangements
Your payment arrangement may cease to be in force if you cannot live up to the terms and conditions. However, after you have paid the overdue payments and remedied any other shortcomings, you can ask the Tax Administration to restart the arrangement.
The instructions on these pages are for individuals not liable for paying self-assessed taxes nor value-added tax based on a VAT registration.
When will a payment arrangement cease?
The Tax Administration will cancel your payment arrangement through an automatic process, if you violate the terms and conditions. This means that your payment arrangement will be cancelled if
- You do not follow the schedule of the payment plan.
- A new tax debt is recorded on your account. In other words, you fail to pay any tax not part of the payment arrangement.
- You do not submit the tax returns that you should submit.
In the event of cancellation, the Tax Administration will send you a notice to inform you of it. A similar notice will also be shown in MyTax.
In the event of cancellation, you cannot request a new payment arrangement until you have paid the taxes that your arrangement covered, in full.
The common reason is a wrong reference number:
- You typed in a reference number other than your payment arrangement’s reference number when paying. If this happens, the automatic system cannot recognize your payment, which you had intended for paying the taxes covered by the arrangement.
- You typed in the payment arrangement’s reference number when you paid other taxes, that are outside of your payment arrangement. Here, too, the automatic system cannot recognize your payment. As a consequence, the system will create a record of new tax debt.
Every time you pay taxes it is very important that you enter the proper reference number.
It is advisable to log in to MyTax to make a check for any overdue payments. However, after you have paid the overdue payments and remedied any other shortcomings related to your payment plan, you can ask the Tax Administration to restart the arrangement.
Restarting a payment arrangement
The terms and conditions allow a quick restart of an existing payment arrangement, if you submit a request for it before 10 days have elapsed. Do both of the following:
- Pay all the overdue taxes and deal with any other shortcomings. You can look up your status in MyTax: whether you have taxes to pay, or tax returns to send, which are overdue. Besides the taxes that are overdue, you need to pay all the taxes falling due on the current date, and if any instalment of the payment arrangement is falling due, you need to pay that, too.
- You can make your request for restarting the payment arrangement in MyTax. Go to MyTax.
The Tax Administration will not automatically restart payment arrangements, even if you had taken steps to fix all the problems within the deadline. So, you must remember to ask for restart yourself.
No, you cannot. The Tax Administration is unable to give you more time for that. Please note that the 10-day deadline applies to all taxpayers alike.
No, you cannot do that. Please note that the 10-day deadline applies to all taxpayers alike.
How to request a cancelled arrangement to be restarted
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Click on Request the reinstatement of the payment arrangement under the Payment arrangement balance section on the home page.
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Select Request reinstatement.
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Stage Request details: Answer Yes to “Do you want to request reinstatement of a payment arrangement?”
Then click Next.
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Stage Preview and send: Click Submit.
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You will receive an acknowledgement of receipt, which will appear in MyTax.
To go back to the Payment arrangement page, click Payment arrangement or click OK.
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If any payments or tax returns are overdue at this time, they will be showing on the MyTax page.
Click the Pay overdue payments as online payments link to move on to making the payments. If you need to submit an overdue tax return, you can click on a reportable tax period to move on that tax return.
If you cannot use MyTax, call our service number on 029 497 028 (standard call rates) to make your request to have your payment arrangement restarted.
Please note that the 10-day deadline also applies to requests made by phone.
You also need to note that the reference number for a payment arrangement will change due to the request you make by phone. After the restart, make sure to type the new reference number when paying the instalments.
In the event that you already had paid all the taxes included in your arrangement, no restart of that arrangement will be possible. If you need more time for paying any new taxes, you should ask for an entirely new payment arrangement.
After the Tax Administration has processed your request
After you have fixed the problems and asked for restart, the Tax Administration will process your request in approximately 2 business days. Then you will receive information whether your request has been accepted or rejected.
How to continue paying the instalments
When your request is accepted, you can continue paying your instalments according to the original schedule. The restart process has no impact on the amounts of instalments nor on the due dates. However, because your late-payment interest is now determined again, your final instalment may change accordingly.
Note: The reference number for your arrangement will remain the same when you use MyTax and ask for the restart. In contrast, with a request made by phone, the reference number will change.
Sending taxes to enforcement
After the payment arrangement has ceased to be in force you will receive only one more reminder message from the Tax Administration – as part of your Summary of tax payment status – before enforcement proceedings on your tax debt will begin.
At this stage, you can still avoid enforcement if you pay the tax by the due date stated on the Summary’s reminder message.
The Tax Administration can give no details on the exact date when a tax would be transferred to enforced recovery proceedings after the due date on the reminder has passed. For more information on the situation, use MyTax.
Sending an inheritance tax to enforcement
As for inheritance taxes, different rules apply: the Tax Administration will not transfer an inheritance tax – being part of a payment arrangement – to enforced recovery until 2 years or 10 years have elapsed from the first due date of the tax.
The 10-year time limit is for inheritance taxes with the first due date 1 January 2024 or later. If the first due date was an earlier date, a transfer to enforced recovery may take place after 2 years from the due date.
If the tax has already been sent to enforcement
In the event that the Tax Administration had transferred your taxes to enforced recovery, you must pay the tax debt to the Enforcement Authority. As a result, you should always contact the Enforcement Authority’s services if you have any questions about your payments.