Most taxpayers will receive the 2018 tax decision along with the pre-completed tax return during the spring. Your tax decision contains
- the outcome of your tax assessment
- the amount and payment date of your tax refund, if any
- the amount and due dates of your back taxes, if any
- the end date of your tax assessment.
The tax decision will also be available in MyTax, once it has been finalised.
When you receive your tax decision, check that the information is correct. This is what the tax decision looks like.
If you find an obvious error in the tax decision (for instance a miscalculation), call our service number, which can be found on the decision. That way, we can correct the error before your tax assessment ends. You can find the end date of your tax assessment on your tax decision or in MyTax.
For some taxpayers, the pre-completed tax return will include a preliminary tax calculation instead of a tax decision. Read more about the preliminary tax calculation.
The payment date for tax refunds and the due dates for back taxes may change
If you receive a tax refund or must pay back taxes, this is stated on the tax decision. In future, the payment date of tax refunds and the due dates of back taxes will vary between taxpayers. You can find your personal payment date or due dates on the tax decision. The tax refunds will be paid between July and December and the due dates of the back taxes will fall between July and February.
If you make corrections to your tax return, you will get a new tax decision. In that case, the payment date of your tax refund or the due dates of your back taxes will probably be postponed. You can find the new payment or due dates on the new tax decision. If you must pay back taxes, a new set of bank transfer forms will be enclosed with the corrected tax decision.
If you do not make any corrections to your tax return, the tax decision you received in spring as well as the tax certificate and any bank transfer forms for back taxes remain valid. In other words, you will not receive a new tax decision by post unless you make changes to your own or your spouse’s tax information.
You may not have received a tax decision with the tax return, if some tax information concerning you or your spouse is missing. However, we have sent you a preliminary tax calculation based on the information that was available. The preliminary tax calculation contains an estimate of the tax refund or back taxes at the time when the tax return was created. Please note that the amount may change.
Check the tax return and file any corrections or missing information. You will receive a tax decision once your own and your spouse’s tax returns have been processed.
You may get a preliminary tax calculation for instance if:
- You are an entrepreneur or an agricultural operator and you are filing both a pre-completed tax return and a business or agricultural tax return at the same time.
- You have rental income or capital gains or losses that you must report.
- All your spouse’s tax information is not yet available. We will send you a tax decision once we have processed both your and your spouse’s tax returns.
Spouses have the same schedules for tax assessment and tax refunds. If one of the spouses makes changes to their tax return, the tax refund date may change for both spouses.
You can find the end date of your tax assessment on the tax decision or in MyTax. Everyone has their own end date for the tax assessment process. The tax assessment process will end between May and October. The tax assessment of spouses always ends at the same time.
The tax assessment end date affects a number of things.
- It determines the date when any tax refunds are paid to you, or the due dates of your back taxes.
- If you find an error in the assessment information after the assessment has ended, you need to submit a claim for adjustment.
- Certain requests must be made before the assessment ends. Claims for adjustment relating to these requests cannot be submitted after the assessment has ended. These requests include claims for income spreading, for dividing the tax credit for household expenses between spouses and for deducting mandatory pension insurance contributions.
You will receive a new tax decision if
- you have made corrections to the pre-completed tax return
- the Tax Administration has received corrections from other sources, for instance your employer.
The new tax decision will arrive by the end of October.
If you do not receive a new tax decision, the tax decision you received in spring as well as the tax certificate and the bank transfer forms for back taxes remain valid.
If you have made corrections to your tax return or if the Tax Administration has received information affecting your tax assessment from another source, you will get a new tax decision by the end of October.
We will send the new tax decisions to taxpayers in random order.
You can receive a new tax decision for the following reasons:
- your spouse has made corrections to their tax return
- the Tax Administration has received information from other sources which affects your tax assessment.
If you receive a new tax decision even if you have not made any corrections yourself, you should compare the new decision with the one from spring.
The tax decision for 2017 or previous years are not displayed in MyTax. They are only available as a paper document. If you need a new tax decision or tax certificate, call our service number 029 497 002 (Income taxes of individual taxpayers, limited service in English).
Payment information for your back taxes is in MyTax
If you have misplaced the payment slips, you can log in to MyTax to find instructions for payment. You can use MyTax for paying.
If necessary, you can contact our telephone service on 029 497 026 (Payment transactions, limited service available in English, standard call rates) to receive the instructions you need for making the payment.
Keep the tax decision and tax certificate
Your tax decision contains a specification of your tax information. You can for instance check the specification to see who has paid wages to you or what home loan your interest deduction is based on. You may need your tax decision for instance if you apply for a rental apartment or if you are charged day care fees.
Keep the tax decision and tax certificate. You can also print them out in MyTax at a later point.