Making a claim for adjustment against a decision on prepayments
These instructions are for individual taxpayers, self-employed operators of a trade or business and for agricultural and forestry operators.
You can request adjustment of your prepayments
when the adjustment is needed for your own taxation; and
when the Tax Administration’s decision on prepayments has a direct impact on the amounts of tax you need to pay, or when you have responsibility for payment of the taxes.
What to do before submitting a claim for adjustment
- If your income or tax-deductible costs have changed, we recommend that you report the changes to the Tax Administration in MyTax.
- If your claim for a deduction or other type of claim is rejected and you are not satisfied with the grounds presented, you can ask the Tax Administration to issue a decision that can be appealed. You can ask for an appealable decision over the telephone or by a written a free-text request letter. You cannot ask for an appealable decision in MyTax.
- Once you have received the appealable decision you can claim adjustment following the instructions given on this page.
Instructions for claiming adjustment
When can a claim for adjustment be submitted?
Claims for adjustment must be submitted within 60 days from the date when the decision is received.
If the deadline for a claim for adjustment falls on a Saturday, Sunday or other holiday, you can submit it on the next business day. Your claim must arrive at the Tax Administration by 4.15 pm.
How to make a claim for adjustment
You can log in to MyTax to submit the claim.
- After login, select the Tax matters tab.
- Select All adjustment matters in the Claims for adjustment section.
- Click Claim for adjustment to the Assessment Adjustment Board.
If you cannot use MyTax: you can claim adjustment by submitting a paper form or a free-text request on paper.
After claiming adjustment
The tax card or tax-at-source card: The company or other party that pays you is under legal obligation to withhold tax according to the Tax Administration’s decision on your withholding, even if you have submitted a claim for adjustment.
Tax prepayments: Make your prepayment by its due date even if you have submitted a claim for adjustment. If necessary, you can request a payment arrangement or an order preventing enforced recovery of your tax debt.
You can follow the processing of your request in MyTax: Go to the Tax matters tab, select Status of returns and requests and then View the processing status.
After your claim for adjustment is processed, you will receive a decision on it in MyTax. The decision will also be sent to your home address by post. The Estimated processing times page can tell you when the decision is likely to be ready
Further information and instructions for claiming adjustment
A suspension of enforcement means that your taxes are not transferred to enforcement or that an already started enforcement is suspended for the time your claim for adjustment is processed. You can request for the suspension of enforcement either simultaneously with your claim for adjustment, or afterwards.
If you intend to pay the tax in full regardless of having claimed adjustment, we do not recommend requesting a suspension of enforcement.
If you request a suspension of enforcement, keep the following in mind:
- Late-payment interest will be collected on the tax for the duration of the suspension as well, i.e. starting from the original due date of the tax until the date you pay the tax.
- Tax refunds cannot be used towards back taxes during the suspension.
- You cannot obtain a tax debt certificate or a certificate of paid taxes during the suspension.
The suspension of enforcement can be full or partial.
The enforcement of a tax can be suspended in two ways:
- Full suspension: The taxes are not transferred to enforcement and your tax refunds or any payments you have made to the Finnish Tax Administration are not used.
- Partial suspension: Your tax refunds and any payments you have made to the Finnish Tax Administration can be used towards the payment of your taxes, the taxes can be transferred to enforcement and your other assets may be seized as well. However, the National Enforcement Authority may not sell the seized assets before your case is processed.
The enforcement of taxes can only be fully suspended if the unpaid taxes have not yet been transferred to the National Enforcement Authority.
If your claim for adjustment is rejected, your request for non-enforcement is rejected, as well. In this case, the unpaid tax can be transferred to enforcement. However, while your claim for adjustment is being processed, the National Enforcement Authority may not sell any seized property, a housing-company apartment, or shares in a jointly administered real estate.
You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Tax matters’ tab. Select ‘Cancel a claim for adjustment’ under ‘Claims for adjustment’.
A decision on a claim for adjustment can be requested to be rectified by lodging an appeal to the administrative court. The deadline and instructions for appealing are in the appeal instructions appended to the decision.