Bilskattelag

The Tax Administration keeps a register of registered car tax agents and may, on application, register certain businesses that import or manufacture covered vehicles.

Skatteförvaltningen must notify the person concerned of a decision in a registration matter.

Skatteförvaltningen ska avregistrera ett registrerat bilskatteombud när ombudet begär det, och kan också besluta om avregistrering på eget initiativ i vissa fall.

Skatteförvaltningen ska meddela den som saken gäller ett beslut i registreringsärenden.

A candidate is entered in the register of car tax agents only if the stated conditions are met.

Skatteförvaltningen may require security for car tax and decides its form and amount.

Skatteförvaltningen ska meddela den berörda personen ett beslut i ett registreringsärende.

Skatteförvaltningen may require security for payment of car tax, set its form and amount, and later adjust or release it when circumstances change. After deregistration of a car tax agent, the security must be released without delay, but unpaid tax or new tax liabilities limit the release to unused security.

An applicant for registration as a car tax agent must provide required information and supporting material and submit the application electronically, unless the Tax Administration allows another method for special reasons. Registered agents must promptly notify changes and provide requested information.

Uppgifter i registret över bilskatteombud ska bevaras i 12 år efter att ombudet avregistrerats, men minst så länge ändringar i beskattningen fortfarande kan göras på grund av ändringssökande.

Skatteförvaltningen kan kräva säkerhet för betalning av bilskatt och bestämmer säkerhetens art och storlek.

Uppgifter i registret över bilskatteombud ska bevaras i 12 år efter att ombudet har avregistrerats, och längre om det fortfarande går att ändra beskattningen på grund av ändringssökande.

Skatteförvaltningen must deregister a registered car tax agent if the agent requests it, and it may also deregister the agent on its own initiative if the agent no longer operates or no longer meets the registration requirements.

Before a vehicle is put into use, the person using it must file a use-notification with the Tax Administration, unless the vehicle is put into use after registration.

Records in the register of car tax agents must be kept for 12 years after the agent is deregistered, and at least as long as tax changes can still be made due to appeals.

The person putting a vehicle into use must file a notice of putting it into use with the Tax Administration before use, unless the vehicle is put into use after registration.

Skatteförvaltningen ska meddela den som saken gäller ett beslut i ett registreringsärende.

The taxpayer must file a tax declaration, unless a registered vehicle tax agent is liable to pay the tax and must declare it instead.

Den som tar i bruk ett fordon ska anmäla ibruktagandet till Skatteförvaltningen före användning, om inte fordonet tas i bruk efter registrering.

The taxpayer must file a tax declaration. If a registered vehicle tax agent is liable for the tax, that agent files instead. The declaration must include needed vehicle and taxpayer information, and attachments are generally not included unless the tax authority decides otherwise.

The Tax Administration may require security for payment of car tax and controls its form and amount.

This section sets deadlines for filing vehicle tax declarations, including before registration/use, within 5 days in some cases, by the 10th day after a tax period, within one month after certain changes, and before transfer in a specific ownership-change case.

Den skattskyldige ska lämna in en skattedeklaration, men om ett registrerat bilskatteombud ska betala skatten ska ombudet deklarera i stället.

Several actors must file vehicle tax declarations by specific deadlines tied to registration, use, ownership changes, or monthly tax periods.

Records in the register of car tax representatives must be kept for 12 years after the representative is deregistered, but at least as long as changes in taxation are still possible because of an appeal.

Certain taxpayers or registered vehicle tax agents may revoke a vehicle tax declaration if the vehicle has not been registered or put into taxable use, and the tax authority may also revoke it on its own initiative in some cases.

Several actors must file vehicle tax declarations within specified deadlines.

Vissa personer kan återkalla en bilskattedeklaration om fordonet inte har registrerats eller tagits i bruk, och Skatteförvaltningen kan själv besluta om återkallande i vissa fall.

Before a vehicle is put into use, the user must notify the Tax Administration; the notice must include vehicle and taxable-use details, and the certified notice must be carried and shown on request.

Den som för in eller tar ett fordon i skattefri användning ska anmäla det till Skatteförvaltningen innan skattefri användning börjar i Finland, och bära med sig den bestyrkta anmälan när fordonet används.

A taxpayer or registered vehicle tax agent may withdraw a vehicle tax declaration in certain cases, and must do so within one year from the tax due date.

You must notify the Tax Administration before a vehicle is first used tax-free in Finland, and carry the certified notification while using the vehicle.

Den skattskyldige ska lämna in en skattedeklaration för beskattningen. Om ett registrerat bilskatteombud ska betala skatten, ska ombudet deklarera i stället för den skattskyldige.

Deklarationer och anmälningar ska lämnas till skattemyndigheten, and certain filings must be electronic for registered bilskatteombud, associations and joint benefits.

A person bringing a vehicle into the country for tax-free use, or taking it into tax-free use there, must notify the Tax Administration before the vehicle is first used tax-free in Finland.

Declarations and reports under this law must be filed with the tax authority; some specified actors must file electronically, and the tax authority may allow paper filing for special reasons.

Several actors must file vehicle tax declarations within specific deadlines, and the tax authority may issue more detailed rules on timing.

Several listed persons are responsible for fulfilling the declaration and notification duty.

Declarations and notifications covered by this law must be filed with the tax authority, and some covered filers must file electronically.

Several listed persons are responsible for carrying out the declaration and notification duties.

A filed car tax declaration may be revoked if the vehicle has not been registered or put into taxable use, and this must be done within one year from the tax due date.

Skattskyldiga, andra anmälningsskyldiga och vissa fordonsanvändare måste lämna uppgifter eller utredning till skattemyndigheten när myndigheten begär det eller när de åberopar skattefri användning av fordon.

Several listed persons are responsible for fulfilling the declaration and notification duty.

Taxable persons and other reporting persons must, on request from the tax authority, provide supplementary information, investigations, and supporting documents; vehicle users claiming tax-free use must also submit evidence about their usual residence.

Den som för in eller tar ett fordon i skattefri användning ska anmäla användningen till Skatteförvaltningen innan fordonet börjar användas skattefritt i Finland, och den bestyrkta anmälan ska medföras och visas på begäran under användningen.

The taxable person must keep accounts so that the information referred to in section 54 can be obtained from them.

Skattskyldiga och andra anmälningsskyldiga must på begäran lämna kompletterande uppgifter, utredningar och verifikationer till skattemyndigheten. Den som åberopar skattefri användning av ett fordon must lämna in utredning om sin vanliga vistelseort.

The taxable person must organize their bookkeeping so the information referred to in section 54 can be obtained from it.

Certain registered vehicle tax agents, associations, and joint benefits must file declarations and notifications electronically with the tax authority, unless paper filing is approved for special reasons.

A taxable person who is not bookkeeping-obligated must keep records for tax purposes, base those records on vouchers, keep certain vehicle-related vouchers for six years, and store vouchers so they can be checked and read easily.

Den skattskyldige ska ordna sin bokföring så att uppgifterna i 54 § kan fås ut ur den.

A non-bookkeeping liable taxpayer must keep sufficiently detailed notes for tax purposes, base them on vouchers, keep vehicle-related vouchers for six years after the tax year, and store vouchers so they can be checked in readable form.

Several listed persons are responsible for fulfilling the declaration and notification obligation.

Vehicle main use and certain tax-free use must be verified with a logbook.

A non-bookkeeping taxpayer must keep records tied to vouchers, retain vehicle-related vouchers for six years, and store vouchers so they can be checked in readable form.

A vehicle’s logbook must be used to verify certain main use and tax-free use, and the tax authority may issue detailed rules about the logbook duty, its contents, storage, and presentation.

Taxpayers and other reporting persons must provide additional information, investigations, and supporting documents when the tax authority asks, and vehicle users claiming tax-free use must submit evidence of their usual residence.

A taxpayer must, on request, present accounting records and other needed material for a tax audit, and the tax authority must issue advance notice and prepare an audit report unless special reasons or special circumstances apply.

Skattemyndigheten får meddela närmare föreskrifter om körjournalen och dess uppgifter, förvaring och uppvisning.

A taxpayer must show records and other needed material for a tax inspection when asked, and the tax authority must normally give notice and prepare an inspection report.

Den skattskyldige ska ordna sin bokföring så att uppgifterna i 54 § kan tas fram ur bokföringen, utöver vad bokföringslagen kräver.

Section 65 says that, unless this Act provides otherwise, certain rules from the Act on Tax Assessment apply to tax procedure, and some of those rules also apply to Transport and Communications Agency and to specified car tax agents, refund applicants, and other notification/information obligors.

A taxable person must present accounting records and other needed material for tax inspection when requested, and certain foreign-stored vehicle tax records must be available in real time and in readable form.

This section says general tax-procedure rules apply here unless this law provides otherwise, and some rules for the Tax Administration also apply to the Transport and Communications Agency and certain vehicle tax actors.

Vissa skattskyldiga som inte är bokföringsskyldiga måste föra tillräckligt specificerade anteckningar, baserade på verifikationer, och bevara verifikationer om fordon i sex år; verifikationer ska också kunna granskas i läsbar form.

Declarations, notifications, and other information count as submitted when they reach the competent tax authority.

This section says that, unless this Act provides otherwise, certain general tax-procedure rules apply to tax proceedings, and some rules about the Tax Administration and taxpayers also apply to the Transport and Communications Agency and to registered car tax agents, refund applicants, and other reporting or information-duty parties.

A declaration, notification, or other information counts as submitted when it has reached the competent tax authority.

Certain vehicle use must be verified with a driving log, and the tax authority may issue more detailed rules about the log.

A decision must identify the taxpayer or applicant, state how the matter was decided, name the deciding authority and its contact details, and give instructions for seeking review.

Declarations, notifications, and other information count as submitted when they reach the competent tax authority.

A tax decision must identify the taxpayer or applicant, the decision outcome, the deciding authority, contact details, and appeal instructions. It must also be reasoned in specified adverse or deviating cases, unless the reasoning is obviously unnecessary.

A taxpayer must, on request, present accounting records and other needed material for a tax audit, and certain foreign-electronically stored car tax records must be accessible in real time. The taxpayer should also be given advance notice of the audit location and start time unless special circumstances justify otherwise.

If a tax return or other document filed with the tax authority has been destroyed, it must be submitted again.

A decision must state key case details, the deciding authority and contact details, and instructions for how to appeal or seek change.

If a tax return or other document filed with the tax authority has been destroyed, it must be filed again.

This section says parts of the Tax Procedure Act apply to tax procedure here, including to the Finnish Tax Administration, the Transport and Communications Agency, and certain liable/reporting persons.

This section defines what counts as the tax year in different tax matters.

If a tax return or other document submitted to the tax authority has been destroyed, it must be submitted again.

This section defines when the tax year is considered to occur in different tax matters.

Declarations, notifications, and other information count as filed when they reach the competent tax authority.

Skattemyndigheten ska verkställa beskattningen med stöd av skattedeklarationen, uppgifter från uppgiftsskyldiga utomstående och annan utredning i ärendet.

This section defines “tax year” in three situations: normally, as the calendar year when the tax payment duty arose; for certain tax refund matters, as the calendar year when Skatteförvaltningen decided the matter; and when the Transport and Communications Agency carries out taxation, as the calendar year when that agency decided the matter.

Skattemyndigheten ska verkställa beskattningen utifrån skattedeklarationen, uppgifter från uppgiftsskyldiga utomstående och annan utredning i ärendet.

A decision must state key case details, the deciding authority’s contact information, and instructions for how to seek a change. It must also be reasoned in specified situations, with some exceptions.

När skattemyndigheten har verkställt beskattningen ska den skattskyldige få ett beskattningsbeslut.

Skattemyndigheten ska verkställa beskattningen utifrån skattedeklarationen, uppgifter från uppgiftsskyldiga utomstående och annan utredning i ärendet.

När skattemyndigheten har verkställt beskattningen ska ett beskattningsbeslut skickas till den skattskyldige.

If a tax return or another document submitted to the tax authority has been destroyed, it must be submitted again.

If the car tax amount is less than 10 euros, the tax is not imposed.

After the tax authority has completed taxation, it must send a tax assessment decision to the taxpayer.

If the vehicle tax amount is under 10 euro, the tax is not imposed.

This section defines what “tax year” means, with special rules for tax refunds and when certain authorities make a decision.

If a taxpayer submits new information in a reconsideration request that affects taxation, the Tax Administration must handle that part of the tax and issue a supplementary tax decision.

Om bilskatten understiger 10 euro ska den inte påföras.

Skatteförvaltningen must issue a supplementary tax assessment in certain reconsideration cases, and it may also pause enforcement or issue related procedural instructions.

Skattemyndigheten fastställer beskattningen med stöd av skattedeklarationen, uppgifter från uppgiftsskyldiga utomstående och annan utredning i ärendet.

Skattemyndigheten kan ge förhandsavgörande på ansökan om hur lagen ska tillämpas på beskattningen av sökandens fordon.

The Tax Administration may issue a supplementary tax decision when a reassessment request contains a relevant tax-affecting fact not previously reported or relied on.

Skattemyndigheten may issue an advance ruling on request about how the law applies to taxation of the applicant’s vehicle.

When the tax authority has completed the tax assessment, it must send a tax decision to the taxpayer.

Skattemyndigheten ska vid beskattning enligt uppskattning först skicka en uppmaning om deklaration eller utredning, ange det uppskattade skattebeloppet och beakta tillgängliga uppgifter vid uppskattningen.

Skattemyndigheten kan på ansökan meddela förhandsavgörande om beskattningen av sökandens fordon. Sökanden måste ange vilken fråga som gäller och lämna in nödvändig utredning. Ärenden om förhandsavgörande ska behandlas skyndsamt.

If a tax return has not been filed, or cannot be used even after correction, the tax authority must assess the tax by estimation.

If the car tax amount is under 10 euro, the tax is not imposed.

If a transaction or condition has been given a legal form that does not match its real nature or purpose, tax is to be assessed as if the correct form had been used.

If a tax return has not been filed, or even a corrected return cannot be used, the tax authority must assess the tax by estimation and first send a request to file a return or provide an investigation.

If a transaction or arrangement has been given a legal form that does not match its real nature or purpose, tax must be assessed as if the correct form had been used.

Tax Administration may issue a supplementary tax decision when a reconsideration request includes new tax-relevant information, and the matter must be handled without undue delay.

Skatteförvaltningen grants registration permits for vehicles once the vehicle tax has been paid, and may issue detailed rules for the permit process.

If a transaction or condition has been given a legal form that does not match its true nature or purpose, tax is assessed as if the real form had been used.

Skatteförvaltningen kan bevilja registreringstillstånd för ett fordon när den debiterade skatten har betalats.

Skattemyndigheten may issue a preliminary ruling on request about how the law applies to taxation of the applicant’s vehicle; the applicant must identify the question and provide the necessary material.

The tax authority may stop a vehicle from being used immediately if required tax declarations or notices have not been filed. Customs or the police may also stop use and hold the plates and registration certificate until the duty is fulfilled or the tax is charged.

Skatteförvaltningen grants vehicle registration permits after the vehicle tax has been paid, but a registered car tax agent liable for the tax may register the vehicle without the permit.

Myndigheten kan stoppa ett fordon från att användas när skattedeklaration eller anmälan saknas eller skyldigheten har försummats.

If a tax return has not been filed, or cannot be used even after correction, the tax authority must assess the tax by estimate.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges fördel om det finns ett fel som leder till för hög skatt, för låg återbäring eller ett fel som upptäcks i kontrollverksamhet, men inte om ärendet redan avgjorts genom ett beslut med anledning av besvär.

Skattemyndigheten, Tullen eller polisen kan stoppa användningen av ett fordon när vissa deklarations- eller skatteuppgifter saknas, och myndigheten kan också tillfälligt tillåta användning eller åter tillåta den när skatten betalas.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges fördel när ett fel har lett till för hög skatt eller för låg återbetalning, eller när myndigheten upptäcker ett fel till den skattskyldiges nackdel i sin kontrollverksamhet.

Om en rättslig form inte motsvarar sakens verkliga natur eller syfte ska beskattningen göras som om den riktiga formen hade följts.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges nackdel när skatt inte har påförts eller har betalats tillbaka för mycket.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges fördel när ett fel har lett till för hög skatt eller för låg återbetalning, eller när ett fel upptäcks i kontrollverksamhet till den skattskyldiges nackdel.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges nackdel när skatt inte har påförts fullt ut eller har betalats tillbaka för mycket, men vissa tidigare avgöranden hindrar rättelse.

Skatteförvaltningen may grant registration permission for a vehicle once the vehicle tax has been paid, and it may issue rules that limit the registration ban in some cases.

Skattemyndigheten behöver inte rätta beskattningen till den skattskyldiges nackdel om den uteblivna skatten är ringa och om rättelse inte behövs med hänsyn till en jämlik beskattning eller försummelsens art eller upprepning.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges nackdel när skatt inte har påförts eller har återbetalats för mycket, men inte i vissa redan avgjorda fall.

Skattemyndigheten behöver inte rätta beskattningen till den skattskyldiges nackdel om den obeskattade skatten är ringa och vissa omständigheter inte kräver rättelse.

Skattemyndigheten, Tullen eller polisen kan stoppa användningen av ett fordon i vissa skatte- eller anmälningssituationer.

Transport- och kommunikationsverket ska verkställa beskattningen inom tre år efter att skattemyndigheten fått kännedom om vissa ändringar eller om att fordonet börjat omfattas av lagen.

Skattemyndigheten behöver inte rätta beskattningen till den skattskyldiges nackdel om den uteblivna skatten anses ringa och om rättvis beskattning, försummelsens art eller upprepade försummelser inte kräver rättelse.

Taxation must be carried out or corrected within three years, with a special rule for Transport- och kommunikationsverket in vehicle-related cases.

Skattemyndigheten ska rätta beskattningen till den skattskyldiges fördel när ett fel har lett till för hög skatt, för låg återbetalning eller ett fel upptäcks i kontrollverksamhet.

Skattemyndigheten får förlänga vissa beskattningsfrister med ett år i särskilda fall, men beslutet måste fattas i tid och kan inte överklagas separat.

Transport- och kommunikationsverket must assess the tax within three years after the relevant calendar-year trigger for certain vehicle changes or scope changes is known.

The tax authority may extend the deadline for assessment or adverse correction by one more year if certain late-information or cooperation-related conditions are met.

The tax authority may correct a tax assessment to the taxpayer’s detriment if tax was not imposed or was refunded too much, but not if the case has already been expressly decided or decided on appeal.

Skattemyndigheten får under vissa villkor besluta om beskattning eller rättelse även efter den vanliga tidsfristen.

Skattemyndigheten kan under vissa förutsättningar förlänga tidsfristen med ett år för verkställande av beskattningen eller rättelse till den skattskyldiges nackdel.

Skattemyndigheten får i vissa fall verkställa eller rätta beskattningen till den skattskyldiges nackdel inom sex år efter den angivna tidsstarten.

Skattemyndigheten behöver inte rätta beskattningen till den skattskyldiges nackdel om den obetalda skatten är ringa och omständigheterna inte kräver rättelse. Myndigheten får också meddela närmare föreskrifter om när skatten ska anses ringa.

Skattemyndigheten may tax or correct tax assessment to the taxpayer’s detriment after a criminal charge, despite the normal deadline, if done within one year after the end of the year the prosecutor brought the charge.

Skattemyndigheten may, within six years from the start of the year after the tax year ends, assess or correct tax in the taxpayer’s detriment in two specified situations.

Skattemyndigheten får i vissa brottmål verkställa eller rätta beskattningen till den skattskyldiges nackdel inom en särskild ettårsfrist, trots tidsfristen i 82 §.

Transport- och kommunikationsverket ska i ett visst undantagsfall verkställa beskattningen inom tre år från utgången av det år då skattemyndigheten fick kännedom om vissa ändringar eller om att fordonet började omfattas av lagens tillämpningsområde.

Beskattningen och en rättelse anses ha skett i tid om skattemyndighetens beslut fattas före utgången av de tidsfrister som anges i lagen.

The Tax Administration may assess or correct tax to the taxpayer’s detriment after a criminal charge, and it must correct the decision when the charge is withdrawn, finally rejected, or dismissed without review.

Tax assessment and correction are treated as completed in time if the tax authority’s decision is made before the deadlines set by law.

Skattemyndigheten får förlänga fristen för beskattning eller rättelse med ett år om vissa sena uppgifter eller hinder finns, men beslutet måste fattas i tid.

This section says the tax collection law applies to tax collection and recovery, with specified extensions to the Transport and Communications Agency, its tax ombuds, refund applicants, and certain registered vehicle tax agents.

Tax assessment is treated as completed, and a correction as timely, if the tax authority’s decision is made before the statutory deadline expires.

This section says which rules from the Tax Collection Act also apply to tax collection, enforcement, refunds, and certain car tax situations.

Skattemyndigheten may assess or correct tax beyond the normal limit within six years after the start of the year following the tax year, in the stated situations.

Transport- och kommunikationsverket gets special rules for tax collection and vehicle tax payments.

This section says the Tax Collection Act applies to tax collection and enforcement here, unless this Act says otherwise.

Bestämmelsen ger Transport- och kommunikationsverket särskilda regler för skatteuppbörd och indrivning samt rätt att ställa villkor vid befrielse från bilskatt.

Taxmyndigheten får i vissa brottmål verkställa eller rätta beskattningen till den skattskyldiges nackdel inom ett år efter utgången av det år då åtal väcktes.

I vissa fall ska dröjsmålsränta påföras vid bilbeskattning, och Transport- och kommunikationsverket ska vid verkställandet räkna räntan från den tidpunkt då ändringen av skattegrunden kom till skattemyndighetens kännedom.

Transport- och kommunikationsverket has special rules for vehicle-tax collection and enforcement, including its own payment information requirements and power to attach monitoring conditions to exemptions.

Vid vissa sena, uteblivna eller felaktiga bilskattedeklarationer ska dröjsmålsränta tas ut vid beskattningen.

Taxation is treated as completed, and a correction as made in time, if the tax authority’s decision is made before the statutory deadlines expire.

If vehicle tax is unpaid by the due date, the tax authority may impose a traffic use ban on the vehicle.

Dröjsmålsränta ska påföras vid bilskatt i vissa försenings- och felaktighetsfall.

Om fordonsskatt inte betalas i tid kan skattemyndigheten förbjuda att fordonet används i trafik.

This section says the Tax Collection Act applies to tax collection and enforcement here, with specific extensions to Transport and Communications Agency actors and certain refund and vehicle tax agent situations.

Vid återbäring vid utförsel kan ränta betalas om sökanden visar att fordonet förts in för tidsbunden användning och att användningstiden bestämts i förväg. Ingen ränta betalas om avdrag enligt 31 § har beviljats.

If vehicle tax is not paid on time, the tax authority may impose a ban on using the vehicle in traffic.

Interest is paid on tax refunded because of a tax change or refund application, and on export refunds if the applicant proves the vehicle was brought into Finland for temporary use and the use period was set before import.

Section 88 says Transport- och kommunikationsverket’s tax collection and enforcement for car tax is subject to special rules, including required payment information, possible conditions for exemptions, and a special order for using payments or refunds.

Skattemyndigheten får påföra skatteförhöjning när en skattedeklaration eller annan föreskriven uppgift, handling eller utredning är bristfällig, felaktig eller inte lämnats in; vissa undantag gäller.

Ränta betalas på vissa skatteåterbäringar och på återbäring vid utförsel om villkoren är uppfyllda; räntan beräknas som en årlig referensränta enligt räntelagen.

Skattemyndigheten får ta ut skatteförhöjning om en deklaration eller annan föreskriven uppgift, handling eller utredning är felaktig, bristfällig eller inte har lämnats in.

Dröjsmålsränta ska påföras i vissa bilskattesituationer, och när Transport- och kommunikationsverket verkställer beskattningen ska räntan räknas från när ändringen av skattegrunden kom till skattemyndighetens kännedom.

This section sets the tax increase amounts and minimums, including special lower or higher rates in certain cases.

Tax authority may impose a tax increase on the taxpayer if required tax information or filings are incomplete, incorrect, or not filed.

The tax surcharge is generally 10% of the increased tax amount, with lower or higher rates and minimum amounts in specified cases.

Om fordonsskatt inte betalas i tid kan skattemyndigheten förbjuda fordonet att användas i trafik.

Skattemyndigheten ska normalt påföra en förseningsavgift i stället för skatteförhöjning när en skattedeklaration lämnas in sent eller en försummelse rättas före beskattningsbeslutet, med vissa undantag.

The tax surcharge is generally 10% of the increased tax amount, with special rates and minimums in some cases.

Skattemyndigheten kan ta ut en förseningsavgift i stället för skatteförhöjning när en skattskyldig lämnar in deklaration eller rättar en försummelse före beslutet, med vissa undantag.

Tax refunds and certain export refunds may carry credit interest or interest, with specific conditions and one stated exception.

Skattemyndigheten may impose a neglect fee of up to 2,000 euro or up to 5,000 euro, depending on the type of neglected duty and whether the taxpayer ignored a request from the authority.

Tax authority may impose a late fee instead of a tax increase for certain late or corrected tax filings, with set amounts and exceptions.

Skattemyndigheten can impose a negligence fee of up to 2,000 euros or 5,000 euros if someone fails certain reporting, investigation, control, registration, bookkeeping, note-keeping, or logbook duties.

Tax authority must impose a tax increase when a required tax return, document, or other submission is incomplete, incorrect, or not filed, unless an exception applies.

Bestämmelsen anger vem som får söka ändring i beskattningen och i vissa andra beslut.

The tax authority may impose an omission fee on a person who fails to meet listed reporting, investigation, control, notice, information, bookkeeping, record-keeping, or driving-log duties, with lower and higher maximums depending on the type of omission.

Several persons have the right to seek amendment of tax-related decisions, including the taxpayer, another person responsible for paying the tax, certain registered car tax agents, applicants for repayment decisions, affected persons in other decisions, and a state legal guardian acting for the state.

The tax surcharge is set as a percentage of the increased tax amount, with lower or higher rates depending on the situation, and minimum amounts of 75 euro or 300 euro in a car tax period.

A reconsideration request must be filed with the tax authority within the prescribed time, and vehicle owners or hire-purchase holders may not request reconsideration for reduced tax or tax exemption under the cited sections.

Several persons have the right to seek a change in tax decisions and related decisions.

A vehicle owner, or the possessor in an instalment purchase, may not request reconsideration about reduced tax under section 11 or tax exemption under sections 23–25.

Skattemyndigheten ska i vissa fall ta ut en förseningsavgift i stället för skatteförhöjning, och avgiften är 50 euro eller 200 euro beroende på vilken deklaration som är försenad.

Reconsideration must be requested within the stated time limits: generally within three years, but sometimes within 60 days.

Omprövning ska begäras skriftligt till rätt myndighet, och vissa ägare/innehavare får inte begära omprövning i särskilda skattefrågor.

Requests for reconsideration must be made within set time limits, including a three-year rule for certain tax decisions and several 60-day deadlines.

Skattemyndigheten may impose a neglect fee of up to 2,000 euros or up to 5,000 euros for specified failures, unless the failure is minor or there is a valid or other special reason.

This section says which authority decides certain reconsideration requests, and allows the Tax Administration to partly decide a request or redo an assessment in one tax-related situation.

This section sets deadlines for requesting tax reassessment.

This section says which authority decides certain reconsideration requests and when the Tax Administration may itself decide or redo an estimated taxation case.