Submitting an appeal — income taxes

You are entitled to appeal against a tax decision after the assessment process is finished.  Appeals are made by a written claim of adjustment to the Adjustment Board (in Finnish: oikaisulautakunta; in Swedish: rättelsenämnden).   

This guidance is for individuals, self-employed operators of a trade or business, and for individuals with agricultural operations such as farming and forestry.

A number of changes to appeal periods have taken place at the beginning of 2017. To check the length of the appeal period, always read the "Instructions for appeal" enclosed with the decision letter.

Who can submit an appeal?

Those who may appeal decisions are the taxpayers themselves, any others whose taxes may be affected, and those responsible for paying the tax.

How to appeal 

File the claim of adjustment on Form 3308e ‒ Claim for adjustment of income tax. Alternatively, you can write out the claim in your own words.

The following information is always required:

  • Appellant's name and personal identity code 
  • The tax year concerned  
  • Information on the requested changes  
  • The reasons why you ask for the changes.

Enclose supporting documentation unless it has already been submitted to the Tax Administration. If you have an agent handling your taxes and you wish to have the decision sent to him or her, please indicate this on your request and give the agent's address as appropriate. 

Send the claim of adjustment to the address below:
Finnish Tax Administration
P.O. Box 1010 
90101 Oulu

Alternatively, deliver it to any tax office.   

Time limits  

Claims of adjustment against income taxes must be filed with the Tax Administration within five years from the beginning of the calendar year following the assessment. As of tax year 2017, the appeal period is three years from the beginning of the calendar year following the assessment. If the last day of a calendar year falls on a Saturday or Sunday, the end date of the appeal period is the following business day. Check the tax year and read the "Instructions for appeal" enclosed with the tax decision.

Check the appeal periods for each tax year
Tax year  Deadline for claim of adjustment (dd.mm.yyyy).
201231.12.2018
201331.12.2019
201431.12.2020
201531.12.2021
20162.1.2023
201731.12.2020
 
 Tax year

 Deadline for claim of adjustment (dd.mm.yyyy).

 2011  2.1.2018
 2012  31.12.2018
 2013  31.12.2019
 2014  31.12.2020
 2015  31.12.2021
 2016  2.1.2023
 2017  31.12.2020

The appeal period may be shorter if the Tax Administration is the appellant   

Taxes may be subject to appeals also made by the Tax Administration if information affecting the assessment arrives afterwards.  Similarly as with other decisions, taxpayers may submit a claim of adjustment to the Adjustment Board against a tax decision resulting from an appeal made by the Tax Administration.

To check the length of the appeal period, always read the "Instructions for appeal" enclosed with the decision letter. The length is either 3 or 5 years depending on whether the decision was made before or after 1 January 2017.

Read more about readjustments on the Tax Administration's initiative and on submitting appeals against them (in Finnish and Swedish).   

Only claims submitted within the appeal period are processed

Claims of adjustment must be delivered to the Tax Administration before the appeal period is over. Documents must be posted in time to arrive to the Tax Administration no later than on the last day of the appeal period. Claims that arrive late will not be considered.

Tax must be paid even if an appeal is pending

Although an appeal has been filed, taxes must still be paid on their original due dates. However, if an appeal is pending, the appellant may petition the Tax Administration to issue an order preventing or postponing the recovery action against the taxpayer.  The original amount will continue to incur late-payment interest and any surtax regardless of any such order.

Appeals to the Administrative Court and Supreme Administrative Court 

If you disagree with the Adjustment Board's decision and wish to make a further appeal, you must do so to the Administrative Court.

  • Appeals must be lodged with the Administrative Court within five years from the beginning of the calendar year following the assessment.
  • For tax year 2017 and years after that, the appeal period is 60 days of the date when you received notice of the Adjustment Board's decision.
  • Always check the length of the appeal period from the "Instructions for appeal" enclosed with the letter you received.

As of tax year 2015, appeals must be delivered to the Administrative Court by the end of the appeal period. Appeals concerning tax year 2014 or years before that may be delivered either to the Administrative Court or to the Tax Administration by the end of the appeal period.  

Check the addresses of Administrative Courts (www.oikeus.fi).

If you disagree with the ruling of the Administrative Court, it may be possible to appeal to the Supreme Administrative Court, if you get permission to do so from the court. Appeals must be submitted within 60 days from notice of the Administrative Court’s ruling.

Appeals to Administrative and Supreme Administrative Courts may be subject to a charge.

More information on the fees charged by courts of law (www.oikeus.fi).  

Example 1: The assessment of taxes for individual taxpayers was completed 31 October 2016. Claims of adjustment with regard to tax year 2015 must arrive at the Tax Administration by 31 December 2021.   

Example 2: Claims of adjustment with regard to tax year 2017 must arrive at the Tax Administration by 31 December 2020. 

Example 3: The Tax Administration adjusted your 2014 taxes on its initiative on 15 January 2017.  You have time to file a claim of adjustment regarding this decision by 31 December 2017. 

Example 4: The Tax Administration adjusted your 2013 taxes on its initiative on 22 March 2017.  You have 60 days to file a claim of adjustment regarding this decision, counting from the date when you received notice of it. 

Example 1: The assessment of taxes for individual taxpayers was completed 31 October 2017. Claims of adjustment with regard to tax year 2016 must arrive at the Tax Administration by 2 January 2023.  

Example 2: Claims of adjustment with regard to tax year 2017 must arrive at the Tax Administration by 31 December 2020.

Example 3: The Tax Administration adjusted your 2015 taxes on its initiative on 15 June 2017.  You have time to file a claim of adjustment regarding this decision by 31 December 2018.

Example 4: The Tax Administration adjusted your 2014 taxes on its initiative on 22 March 2018.  You have 60 days to file a claim of adjustment regarding this decision, counting from the date when you received notice of it.

AnswerBank

Go to AnswerBank