Your tax return and tax assessment decision

Last spring, you received an envelope containing the Pre-Completed Tax Return with an Assessment Decision enclosed. If you didn't send back any corrections to your tax-return information, the final result of your taxes for the year will not change. But if you did send us corrections, or if we received corrections from third parties, a new version of the Assessment Decision is printed out for you. The Assessment Decision is not available online.

Many taxpayers receive a new version in September or October

Last spring, you received an Assessment Decision as one of the enclosures to the Pre-completed return.

If you entered any corrections and additions to the Pre-completed tax return, the IT system sends you a new version of the Assessment Decision in the autumn. Alternatively, the IT system may also send you a new version because the Tax Administration has received some new facts or corrections from other sources. These sources may include your employer and other third parties. We send the new versions to taxpayers in random order; the last mailings will arrive in late October. Married couples may get their packages at different times.

If no corrections or additions are made to the original tax return, the original version of your Assessment Decision will continue to be in force. In this case, that Assessment Decision, its enclosed Notice of Assessment, and the invoices for back taxes are considered final. We will not send you a new version in the autumn.

Check the new Decision

Please make a thorough check to ensure that your corrections and additions are recorded. If you receive a new version of the Assessment Decision but didn't make any corrections or additions yourself, you should compare the new version with the old version that you received last spring.

The old version also included a Specification section (called Erittelyosa in Finnish — Section Three) with precise information on the amounts summed up on the Decision sheet. The Specification section also shows the sources where the information on the Decision comes from. When you get a new Decision in the autumn, the envelope does not contain a new Specification. Instead, taxpayers only receive their new Decisions and a set of bank transfer forms (if back taxes must be paid).

Making corrections

Call the Telephone Service number printed on the Decision if there seems to be an obvious technical error on it.  This step ensures that any technical reasons for errors can be eliminated before the legally defined end date of the tax-assessment season (31 October 2017).

However, you are entitled to lodge an appeal against any tax decision that concerns you. You can do this long after the end date of this year's assessment process. Read more

The Tax Decision is not available online

If you need a new copy of the Decision, call our Telephone Service so we can send you a new paper copy. Similarly, if you lost the bank transfer forms, call the same number and we'll give you the bank details you need for paying the tax.

Telephone Service (individual taxpayers):
Calls from Finland: 029 497 050 
Calls from outside Finland: +358 29 497 050

Saving the Specification section

If you receive a new Decision, it replaces the old version sent to you last spring. However, one of the sections of the package you received last spring is worth saving: the original Specification (called Erittelyosa in Finnish) is a document you should keep; you might need it some time in the future. There is no e-Service available that would let you view the Decision and Specification sections online.

If the final result of your tax assessment for the year shows that you owe us back tax, you will receive a new set of bank transfer forms enclosed with the new Decision. If the result shows that you are due a refund, the Tax Administration will transfer it directly to the bank account displayed on your Decision.

The final result of your taxation for the year

Advance amounts have been withheld on your income during the tax year as instructed by the entries on your tax card for that year. Your tax card only contained the estimated values of your withholding, income, and deductions.

What happens in the final tax assessment is that all the estimated values are compared with real values.  This is the final result that the Assessment Decision shows you. In other words, you see the final amounts of the year's taxes on it.

Tax return and tax assessment decision — other pages

Page last updated 5/10/2017

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