Skatteförvaltningens beslut om kvarhållande av återbäringar | 877 — Finland law | Esheria

Skatteförvaltningens beslut om kvarhållande av återbäringar

The Tax Administration must withhold a tax refund at a taxpayer’s request so it can be used for future tax payment obligations; it must not withhold other tax refunds.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Finland
Instrument
Act or statute
Citation
877
Version
Undated source snapshot
Language
sv
Updated
Official source
View official record ↗
VAT commencement repeal tax administration tax payment timing tax refunds

Statute overview

About this statute

The Tax Administration must withhold a tax refund at a taxpayer’s request so it can be used for future tax payment obligations; it must not withhold other tax refunds. Retained refundable VAT may be used to pay other due taxes, except taxes paid on own initiative, no earlier than the last day of the calendar month. This provision says the decision takes effect on 9 November 2018 and repeals the Tax Administration’s decision on withholding refunds (599/2017).

Available versions

  • Undated version · current

    fi

  • Undated version · current

    sv

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