Claiming adjustment of car tax

If you are not satisfied with the car tax imposed, you can claim adjustment of the tax. You can always appeal against a decision if appeal instructions are enclosed. Examples of appealable decisions:

  • car tax decision
  • decision on a tax refund
  • decision on adjustment of tax
  • decision on a negligence penalty
  • decision concerning a permanent place of residence.

Submit your claim for adjustment to the Assessment Adjustment Board.

If you have received an advance ruling, you can claim adjustment by appealing to the Administrative Court. In other words, appeals against advance rulings are not subject to the adjustment procedure. Read more: Applying for an advance ruling.

Who can submit an appeal?

You can appeal against a car tax decision if you are the taxpayer or otherwise liable for the tax. However, if a registered filer of car tax is liable for filing and paying car tax on behalf of the taxpayer, only the registered filer has the right to appeal.

A decision on a tax refund can be appealed by the party who filed the refund request. Decisions on tax refunds include decisions on refund requests or export refund requests.

An appeal against a separate decision can be filed by a party specified in the decision or by a party whose rights, liabilities or benefits the decision directly affects. Separate decisions include registration decisions, decisions on a negligence penalty and decisions concerning the permanent place of residence.

How to appeal

Submit a claim for adjustment in MyTax.  Alternatively, you can make a free-form claim.

All claims for adjustment must contain the following information: 

  • the appellant's name and personal ID or Business ID 
  • the decision appealed against
  • how the tax assessment or decision should be adjusted 
  • the grounds for claiming adjustment.

The claim for adjustment must be signed. If the claim is signed by an agent on behalf of the appellant, a power of attorney must be enclosed. Enclose any relevant documents that support your claim, unless you have already submitted them to the Tax Administration.

Appeal period

A claim for adjustment of a tax decision or a tax refund decision must be filed within 3 years from the beginning of the calendar year following the tax year. For tax decisions, the tax year is the calendar year during which the tax liability arose. For tax refund decisions, the tax year is the calendar year during which the Tax Administration made the decision on the matter.

However, an appeal can always be made within 60 days from the date when the party with the right to appeal received notice of the decision.

An appeal against a special decision must be submitted within 60 days after the appellant received notice of the Tax Administration’s decision. The appeal period is thus much shorter than the generally applied period of 3 years. 

Always check the appeal period in the instructions for appeal enclosed with the decision

Transition periods

  • These instructions are applied to the Tax Administration’s decisions made on or after 1 January 2021.
    • Decisions here refer to tax authorities’ decisions that are unrelated to the appeal procedure. For example, if you want to appeal against a reassessment decision made on or after 1 January 2021, you must follow these instructions even if the decision concerns a tax liability that arose before 1 January 2021.
  • In the case of decisions made before 1 January 2021, provisions of the old act on car tax (Autoverolaki 1482/1994) are applied. This means that the appellant can follow the instructions for appeal that they received with the original decision throughout the appeal period.

Appealing against decisions that were made before 1 January 2021

If you want to appeal against a tax decision or a tax refund decision, you must submit a claim for adjustment to the Tax Administration within 3 years from the beginning of the year following the year of decision. However, an appeal can always be made within 60 days from the date when the party with the right to appeal received notice of the decision. In other tax matters, the appeal period is 60 days from the notice of decision. 

EXAMPLE 1: In February 2021, the taxpayer files a claim for adjustment of a vehicle-specific tax decision for tax year 2020. The taxpayer submits a claim for adjustment to the Tax Administration rather than the Assessment Adjustment Board, because the decision was made before the new act on car tax (Autoverolaki 777/2020) entered into force.

EXAMPLE 2: The Tax Administration carries out reassessment in 2021, and liability for car tax has arisen in 2019. The reassessment decision is made in accordance with the provisions of the old act on car tax. The decision is appealed in accordance with the provisions of the new act on car tax.

If taxation is adjusted on the Tax Administration’s initiative

If the Tax Administration receives new, relevant information after the tax assessment, it may make an adjustment on its own initiative. You can also appeal against adjustment decisions made on the Tax Administration’s initiative by submitting a claim for adjustment to the Assessment Adjustment Board.

The appeal period is the same as for the original tax decision or tax refund decision. Check the appeal deadline in the instructions for appeal enclosed with the tax decision.

If the claim for adjustment contains new information

If a registered filer of car tax reports a vehicle missing from the period tax return as new information in their claim for adjustment, the Tax Administration processes the claim and makes a supplementary tax decision. The procedure with supplementary tax decisions will be applied for the first time to tax decisions made in the tax year 2021.

You can appeal against a supplementary tax decision by filing a claim for adjustment with the Assessment Adjustment Board. The appeal period is the same as for the actual tax decision. The appeal period is stated in the instructions for appeal enclosed with the supplementary tax decision.

Claims for adjustment filed late will not be examined

A claim for adjustment must arrive at the Tax Administration by 4.15 pm on the due date of appeal. Remember to allow enough time for postal delivery and send the claim early enough to ensure that it arrives by the deadline. Claims that arrive late will not be examined.

The tax must be paid even if an appeal is pending

The taxpayer, registered filer of car tax or party liable for a negligence penalty must pay the tax and the penalty fee even if an appeal has been filed. However, they can request prohibition or suspension of enforcement. Even if the enforcement has been prohibited or suspended, late-payment interest will accrue on the tax in the usual manner.

Appeals to the Administrative Court and the Supreme Administrative Court

If you disagree with the Assessment Adjustment Board’s decision, you can file an appeal with the Administrative Court. An appeal must be made within 60 days after the appellant has received notice of the decision made on the claim for adjustment.

The new 60-day appeal period is applied to the Tax Administration’s decisions made on or after 1 January 2021. Decision here means a first-stage decision made by the Tax Administration. The date when the decision on the claim for adjustment was made is not decisive.

Always check the appeal period in the instructions for appeal enclosed with the decision

If you are not satisfied with the Administrative Court’s decision, you can submit an appeal to the Supreme Administrative Court, provided that the Supreme Court grants you a leave for appeal.  

More detailed instructions for making an appeal are provided in the instructions for appeal enclosed with the decision.

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

Read more about the charges and check the address details of the Administrative Courts (Oikeus.fi).

 

Detailed guidance