Financial difficulties – individual taxpayers
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, you can ask for a payment plan.
The reminder letter means that the due date has been extended
The Tax Administration normally sends the taxpayer a reminder letter with a new due date printed on it.
You can use MyTax to file and pay self-assessed taxes and gift tax. However, for inheritance tax, MyTax only allows you to file the tax return.
If any of them are left unpaid, the reminders and other messages (such as notices of an overdue balance being transferred to the enforcement authorities for enforced recovery) are shown on the Reminders and other messages concerning these taxes in MyTax. You get the MyTax summary by post if you set Postal delivery as your preferred way to receive it. The MyTax summary indicates the final due date for paying the tax. Similarly, information on the exact amount to pay, including the interest on it, is available in MyTax.
In addition, the reminder contains information on the current stage of tax recovery proceedings and on the consequences of non-payment by the due date printed on the reminder.
Asking for a payment arrangement on grounds 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)
- Complete an e-form (in finnish)
- Call our Telephone Service on 020 497 028 (Payment arrangements and recovery, standard call rates apply).
- Write us a letter (send it to Finnish Tax Administration, Collection Unit, P.O. Box 6002, 00052 VERO or send it to our fax on 029 512 6124)
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. The Tax Administration sends unpaid taxes to enforcement if you have not paid them by the due date indicated by the reminder. If your tax has been transferred to the enforcement authorities, you can no longer pay it to the Tax Administration. Instead, you must pay it to the enforcement office.
Other alternatives and the individuals' debt adjustment program
Before you contact the Tax Administration you can get advice from a number of service providers. Individual taxpayers may contact a municipal office that offers guidance to consumers who have debts, or contact the organization called Takuusäätiö.
If an individual has serious, long-term difficulties in keeping up with payments, a court of law may order a debt adjustment program to be initiated. If these proceedings are started, a payment plan is drawn up so as to accommodate the individual's real ability to settle the debts. If you wish to be covered by a debt adjustment program, you can submit an application to a court.
Information on taxes remaining unpaid is published in the Register of Tax Debts
The reminder may contain information on your debt being recorded in the Register of Tax Debts. If you operate a trade or business and have failed to pay a tax by the due date printed on a reminder letter you have received, the Tax Administration will publish the unpaid tax in the Tax Debt Register.
Information on taxes remaining unpaid 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 to publication as negative credit information.