Bilskattelag

The Tax Administration keeps a registry of registered vehicle excise declarants and may enter qualifying applicants into it on application.

Tax Administration must give the person concerned a decision in a registration matter.

Verohallinto must remove a registered autoveroilmoittaja from the register if the registrant asks, and it may remove one on its own initiative if the activity stops or registration conditions are no longer met.

Verohallinnon on annettava päätös rekisteröintiä koskevassa asiassa asianomaiselle.

An applicant is entered in the vehicle tax declaration register only if the listed eligibility conditions are met.

Verohallinto may require a security for car tax, set its type and amount, and later change or release it in some cases.

Verohallinnon on annettava asianomaiselle päätös rekisteröintiä koskevassa asiassa.

Verohallinto may require a security for car tax, decide its form and amount, and later adjust or release it in certain cases.

To register as an autoveroilmoittaja, the applicant must provide required information and documents, submit the application electronically, and registered applicants must promptly report changes; the Tax Administration may allow a non-electronic application for special reasons.

Autoveroilmoittajien rekisterin tietoja on säilytettävä 12 vuotta rekisteröidyn autoveroilmoittajan poistamisen jälkeen, mutta vähintään niin kauan kuin verotusta voidaan muuttaa muutoksenhaun vuoksi.

Verohallinto may require security for car tax, decide its type and amount, and later adjust or release it in certain cases.

The register data must be kept for 12 years after a registered autoveroilmoittaja is removed from the register, and at least as long as tax assessment can still be changed because of an appeal.

The Tax Administration must remove a registered car tax declarant from the register if the declarant requests it.

Ajoneuvon käyttöönottajan on tehtävä käyttöönottoilmoitus Verohallinnolle ennen käyttöönottoa, ellei ajoneuvoa oteta käyttöön vasta rekisteröinnin jälkeen.

Autoveroilmoittajien rekisterin tietoja säilytetään 12 vuotta sen jälkeen, kun rekisteröity autoveroilmoittaja on poistettu rekisteristä.

Ajoneuvon käyttöönottajan on ilmoitettava käyttöönotosta Verohallinnolle ennen käyttöönottoa, ellei ajoneuvoa oteta käyttöön vasta rekisteröinnin jälkeen.

Verohallinnon on annettava asianomaiselle päätös rekisteröintiä koskevassa asiassa.

Taxpayers must file a tax return, and in some cases a registered vehicle tax declarant is responsible for reporting the tax instead.

Ajoneuvon käyttöönottajan on ennen käyttöönottoa tehtävä käyttöönottoilmoitus Verohallinnolle, ellei ajoneuvoa oteta käyttöön vasta rekisteröinnin jälkeen.

Taxpayers must file a tax return for taxation; a registered car tax declarant may have to file it instead in some cases.

Verohallinto may require security for car tax and decide its type and amount.

This section sets deadlines for vehicle tax returns: before registration/use, within 5 days after certain use-on notice or vehicle registration, by the 10th day of the following month for monthly periods, and within 1 month after certain changes; in some cases the seller must notify the Tax Administration before transfer.

Taxpayers must file a tax return for taxation; in some cases a registered car tax declarant must file instead, tax authorities may set further filing details, and receipts are generally not attached unless the authority orders otherwise.

This section sets deadlines for filing vehicle tax returns in different situations.

Autoveroilmoittajien rekisterin tiedot säilytetään 12 vuotta rekisteristä poistamisen jälkeen, mutta vähintään niin kauan kuin verotukseen voidaan tehdä muutoksia muutoksenhaun vuoksi.

Verovelvollinen, rekisteröity autoveroilmoittaja, or a person who proves ownership may cancel an autovero declaration if the vehicle has not been registered or put to taxable use.

This section sets deadlines for filing vehicle tax returns, including before registration/use, within 5 days in some cases, by the 10th day of the following month for monthly car-tax periods, and within one month for certain ownership/structure changes.

Autoveroilmoituksen voi peruuttaa tietyissä tilanteissa, ja peruuttaminen on tehtävä vuoden kuluessa veron eräpäivästä.

Ajoneuvon käyttöönottajan on ilmoitettava käyttöönotosta Verohallinnolle ennen käyttöönottoa, ellei ajoneuvoa oteta käyttöön vasta rekisteröinnin jälkeen.

Ajoneuvon maahantuoja tai Suomessa verottomaan käyttöön ottaja on yleensä ilmoitettava käytöstä Verohallinnolle ennen käytön alkamista.

Verovelvollinen, rekisteröity autoveroilmoittaja, tai omistusoikeuden hankkinut henkilö voi peruuttaa autoveroilmoituksen tietyissä tilanteissa, ja peruuttaminen on tehtävä vuoden kuluessa veron eräpäivästä.

If a vehicle is brought into Finland for tax-free use or taken into tax-free use in Finland, a notice must be filed with the Tax Administration before the tax-free use starts.

The taxpayer must file a tax declaration for taxation, and the registered car tax declarant may be responsible for filing instead in certain cases.

Certain tax-related notices must be filed electronically, unless the tax authority accepts paper filing for special reasons.

Ajoneuvon verottomasta käytöstä on ilmoitettava Verohallinnolle ennen käytön alkamista, ja ilmoituksessa sekä mukana pidettävässä vahvistetussa ilmoituksessa on noudatettava tässä pykälässä säädettyä sisältöä ja esittämistä.

Tax-related notices must be filed with the tax authority in the form it prescribes; registered car tax declarants, associations, and joint benefit entities must file electronically unless the tax authority accepts paper filing for special reasons.

This section sets deadlines for filing vehicle tax returns, including before registration or use, within five days in some cases, and by the 10th day of the month after the tax period in others.

This section says which people or bodies are responsible for fulfilling the notification obligation.

Notifications under this law must be submitted to the tax authority, in the form the authority prescribes. Registered car tax declarants, associations, and joint arrangements must file electronically unless the tax authority accepts paper filing for a special reason.

Several specified persons are responsible for fulfilling the notification obligation.

Certain taxpayers, registered car tax declarants, and owners who can prove ownership may cancel a vehicle tax declaration if the vehicle has not been registered or put into taxable use.

Verovelvollisen, muun ilmoittamisvelvollisen ja ajoneuvon käyttäjän on pyynnöstä annettava veroviranomaisille tarvittavat tiedot, selvitykset ja tositteet.

The provision identifies which people or bodies are responsible for fulfilling the notification duty.

Taxpayers and other declarants must, on request, provide extra information, explanations, and documents to the tax authority; vehicle users relying on tax-free use rules must also explain their permanent residence.

If a vehicle is brought into the country for tax-free use or taken into use tax-free in Finland, the user must notify the Tax Administration before the tax-free use starts.

The taxpayer must keep bookkeeping organized so that the information referred to in section 54 can be obtained.

Taxpayers and other reporting parties must provide additional information and receipts when requested by the tax authority, and vehicle users relying on tax-free use rules must explain their permanent residence.

A taxpayer must organize its bookkeeping so the information referred to in section 54 can be obtained, in addition to what the Accounting Act requires.

Tässä pykälässä määrättyjä ilmoituksia on annettava veroviranomaiselle, ja rekisteröidyn autoveroilmoittajan, yhteisön sekä yhteisetuuden on annettava ilmoitus sähköisesti.

A non-bookkeeping taxpayer must keep sufficiently detailed notes for tax reporting, base the notes on vouchers, keep certain vehicle-related vouchers for six years, and handle/store vouchers so they can be easily checked in plain language.

Taxable persons must organize their bookkeeping so it provides the information referred to in section 54, in addition to the requirements of the Accounting Act.

Some non-bookkeeping taxpayers must keep sufficiently detailed records for tax-reporting purposes, base them on vouchers, keep certain vehicle-related vouchers for six years, and handle vouchers so they can be checked easily in plain language. The tax authority may issue more detailed rules and limit retention when retention is clearly unnecessary.

Ilmoittamisvelvollisuuden täyttämisestä vastaavat tietyt nimetyt henkilöt ja toimielimet.

Tax authority rules require a driving log to prove qualifying vehicle use and tax-free use.

A non-bookkeeping taxpayer must keep sufficiently detailed notes for tax reporting, base the notes on receipts, and retain receipts for vehicle information for six years from the start of the year after the tax year ends.

A vehicle’s main use and certain tax-free use must be proved with a logbook.

On request by the tax authority, taxpayers and other reporting persons must provide additional information, explanations, and supporting documents. A vehicle user relying on tax-free vehicle-use rules must also give the tax authorities the needed proof of their permanent residence.

Tax audit rules: the taxpayer must present requested books, notes, and other needed material; the tax authority must notify the taxpayer in advance of the audit start and place unless there is a special reason; and the tax authority must prepare an audit report.

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

Taxpayers must present books, notes, and other needed material for tax audit on request; the tax authority must also give advance notice of the audit start and place, prepare an audit report, and may require copies or real-time access for certain foreign-stored electronic documents.

A tax liable person must arrange bookkeeping so that the information referred to in section 54 can be obtained.

This section applies specified tax-procedure rules to this law unless this law says otherwise.

Tax audit rules: the taxpayer must, on request, provide records and other needed material for inspection, and the tax authority must prepare an audit report unless special reasons apply.

This section applies certain tax procedure rules to this Act, including hearing rules in some notification-related matters.

A non-bookkeeping taxpayer must keep sufficiently detailed notes for tax-reporting purposes, base them on receipts, keep vehicle-related receipts for six years, and handle/store receipts so they can be easily checked in plain language.

Notification and other information are treated as given when they arrive at the competent tax authority.

This section says that, unless this Act provides otherwise, tax procedure rules from the Tax Procedure Act apply, including hearing rules in certain matters.

A notification or other information is treated as submitted when it has arrived at the competent tax authority.

The tax authority may issue more detailed rules about keeping a driving logbook, its contents, storage, and presentation.

A decision must state the taxpayer’s or applicant’s identifying details, how the matter was decided, the deciding authority’s contact details, and instructions for appeal.

A notice or other information is treated as submitted when it arrives at the competent tax authority.

Tax decisions must identify the taxpayer or applicant, show how the matter was resolved, name the deciding authority with contact details, and explain appeal instructions.

During a tax audit, the taxpayer must present requested records and materials to the tax authority, and the tax authority must give advance notice of the audit start time and place unless there is a special reason not to.

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

A tax decision must state key identification and decision details, include appeal instructions, and usually be reasoned; in some cases the reasons may be kept at the tax authority instead.

If a tax return or other document given to the tax authority is destroyed, it must be submitted again. The tax authority may issue more detailed rules on how the reporting duty is fulfilled again and how tax is assessed in that situation.

This section applies certain general tax procedure rules to this Act, extends Tax Administration rules to the Transport and Communications Agency, extends taxpayer rules to specified car-tax and reporting actors, and applies the hearing rule in some cases if hearing is possible and not clearly unnecessary.

This section defines the tax year as the calendar year tied to the relevant decision or tax liability.

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

This section defines the tax year, including special rules for tax refund matters and for taxation carried out by the Finnish Transport and Communications Agency.

Notice and other information are treated as submitted when they arrive at the competent tax authority.

The tax authority must assess taxation using the tax return, information received from third parties, and other available investigation in the case.

Tax year means the calendar year in which the tax liability arose, or in certain refund/taxation matters, the calendar year in which the Tax Administration or the Transport and Communications Agency made the decision.

The tax authority conducts taxation using the tax return, third-party reporting information, and other evidence in the case.

A decision must state the taxpayer or applicant’s identifying details, how the matter was resolved, the deciding authority’s contact details, and appeal instructions.

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

Tax authority must carry out taxation based on the tax return, information received from third parties with reporting duties, and other information in the case.

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

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

If the motor vehicle tax amount would be under 10 euros, it is not imposed.

Kun verotus on toimitettu, veroviranomaisen on lähetettävä verotuspäätös verovelvolliselle.

If motor vehicle tax would be under 10 euros, it is not imposed.

This section defines the tax year for different tax situations.

Verohallinto must process a supplementary tax decision promptly, may suspend enforcement, and may issue detailed procedural instructions.

If the car tax amount would be under 10 euros, it is not imposed.

If a taxpayer raises new tax-affecting information in a rectification claim, the Tax Administration must handle that part and issue a supplementary tax decision.

Tax authority must conduct taxation using the tax return, third-party information, and other available investigation.

Veroviranomainen may give a pre-ruling about how the law applies to the applicant’s vehicle taxation, if requested.

If a taxpayer raises new tax-relevant information in a rectification request, the Tax Administration must process that part of the tax matter and issue a supplementary tax decision.

A taxpayer can apply for an advance ruling on how the law applies to vehicle taxation, and the tax authority may issue one for a limited period.

Kun veroviranomainen on toimittanut verotuksen, verotuspäätös on lähetettävä verovelvolliselle.

If a tax return has not been filed, or cannot be used even after correction, taxation must be assessed by estimation. Before doing so, the tax authority must send a request for a tax return or explanation, and the request must state the estimated tax amount.

The tax authority may issue an advance ruling on how the law applies to the applicant’s vehicle taxation.

If a tax return has not been filed, or cannot be used even after correction, taxation must be assessed. Before doing so, the tax authority must send a request to file a tax return or provide an explanation, and the request must state the amount of tax estimated.

If car tax would be under 10 euros, it is not imposed.

Tax assessment must follow the real substance over the formal legal form in cases of tax avoidance or disguised arrangements.

If a tax return has not been filed, or cannot be used even after correction, taxation must be carried out by estimation. Before doing so, the tax authority must send a request for a tax return or explanation and include the estimated tax amount.

If a legal form does not match the real nature or purpose of an arrangement, tax is to be assessed according to the true substance; the tax authority must also investigate the facts and let the taxpayer explain them.

If a taxpayer raises new tax-relevant information in a rectification claim, the Tax Administration must reassess that part and issue a supplementary tax decision.

Verohallinto may grant a vehicle registration permit to the vehicle register keeper once the assessed tax has been paid, and it may issue more detailed instructions on the permit and process.

If a legal form does not match the real nature or purpose of a matter, taxation must follow the true form; the tax authority must also investigate the facts and let the taxpayer explain them. A vehicle built or modified to avoid tax may be taxed by its actual vehicle class even if it would otherwise be tax-free or taxed at a lower rate.

Verohallinto must issue a vehicle registration permit to the register keeper when the vehicle tax has been paid; it may also issue detailed rules about the permit and the procedure.

The tax authority may issue an advance ruling on how the law applies to the applicant’s vehicle taxation, if requested.

Veroviranomainen voi estää ajoneuvon käytön heti, ja Tulli tai poliisi voi estää käytön sekä ottaa rekisterikilvet ja rekisteröintitodistuksen haltuun, jos ilmoittamisvelvollisuutta ei ole hoidettu.

Verohallinto grants a vehicle registration permit when the vehicle tax has been paid, and it may set more detailed rules for the permit and its process.

Tax authorities, Customs, or police may stop a vehicle from being used in certain tax-reporting situations, and the tax authority may allow use until the tax due date.

If no tax return has been filed, or it cannot be used even after correction, the tax must be assessed by estimation.

Tax authority must correct tax in the taxpayer’s favor when an error caused too much tax or too little refund, unless the matter has already been decided on appeal.

The tax authority may allow vehicle use until the tax due date, and authorities may stop vehicle use when required tax notices have not been filed.

The tax authority must correct tax assessment in the taxpayer’s favor when too much tax was imposed or too little was refunded because of an error, unless the matter has already been decided by an appeal decision.

If the legal form used does not match the real nature or purpose of a matter, tax assessment must follow the real form; taxpayers may also be required to explain the facts, and vehicles built or altered to avoid tax can be taxed based on their actual function.

The tax authority must correct tax to the taxpayer’s detriment in certain cases, but not if the matter was already specifically decided or resolved by an appeal decision.

If tax was overcharged or refunded too little because of an error, the tax authority must correct the tax in the taxpayer’s favor. It must not do so if the matter has already been decided by an appeal decision.

The tax authority must correct tax to the taxpayer’s detriment if tax was not assessed at all or in part, or was refunded too much.

Verohallinto issues vehicle registration permits after the tax on the vehicle has been paid, and in some cases vehicles may be entered in the register without the permit.

Veroviranomainen voi tietyissä vähäisissä tapauksissa jättää verotuksen oikaisun toimittamatta verovelvollisen vahingoksi.

Veroviranomainen oikaisee verotusta verovelvollisen vahingoksi, jos vero on jäänyt määräämättä tai sitä on palautettu liikaa, mutta ei silloin kun asia on jo selvitetty ja nimenomaisesti ratkaistu tai ratkaistu valituksessa.

Veroviranomainen voi jättää verotuksen oikaisun toimittamatta, jos määräämättä jäänyt vero on vähäinen ja muut laissa mainitut edellytykset eivät vaadi oikaisua.

Veroviranomainen voi estää ajoneuvon käytön, jos autoveroilmoitus tai muutosilmoitus puuttuu; Tulli tai poliisi voi myös estää käytön ja ottaa rekisterikilvet sekä rekisteröintitodistuksen haltuun ilmoittamisvelvollisuuden laiminlyönnissä.

Taxation or correction must be completed within three years; for the Finnish Transport and Communications Agency, the period runs from the end of the calendar year when the vehicle change or entry into scope became known to the tax authority.

The tax authority may leave a tax rectification unfollowed if the unpaid tax is minor and the circumstances do not require it.

Verotus tai verotuksen oikaisu on tehtävä kolmen vuoden kuluessa määräajan alkamisesta; Liikenne- ja viestintäviraston on poikkeuksellisesti toimitettava verotus kolmen vuoden kuluessa siitä, kun tietty ajoneuvoa koskeva muutos tai soveltamisalaan tuleminen on tullut veroviranomaisen tietoon.

Veroviranomaisen on oikaistava verotusta verovelvollisen hyväksi, jos veroa on määrätty liikaa, palautettu liian vähän tai virhe on tullut esiin valvonnassa verovelvollisen vahingoksi.

The tax authority may extend the deadline for tax assessment or a correction against the taxpayer by one year if the stated conditions are met.

Taxation or a correction must be completed within three years; for the Transport and Communications Agency, the three-year period runs from the end of the calendar year when the relevant vehicle change became known to the tax authority.

The tax authority may extend the deadline for tax assessment or an adverse correction by one year if the case was detected very late, needs inter-authority cooperation, the taxpayer reported very late, or the taxpayer materially hinders the review.

The tax authority must correct tax to the taxpayer’s detriment if tax was not fully assessed or was refunded too much, but not if the matter was already expressly decided or resolved by an appeal decision.

The tax authority may assess or correct tax within six years after the start of the year following the tax year, in two specified situations.

The tax authority may extend the section 82 deadline for tax assessment or a taxpayer-adverse correction by one year if the case started unusually late, needs inter-authority cooperation, or the taxpayer was late or obstructive.

Tax authority may assess or correct tax within an extended six-year period in specified cases.

The tax authority may decide not to correct a tax assessment to the taxpayer’s detriment if the unpaid tax is minor and fairness or the nature or repetition of the taxpayer’s omissions does not require correction.

Tax authority may assess or correct tax to the taxpayer’s detriment after a criminal charge, and must correct that decision in some charge-withdrawal or dismissal situations.

Veroviranomainen voi tietyissä tilanteissa toimittaa verotuksen tai oikaista sitä vielä kuuden vuoden ajan verovuoden päättymistä seuraavan vuoden alusta lukien.

Veroviranomainen may assess or correct tax to the taxpayer’s detriment within one year after the end of the calendar year when charges were brought in the specified criminal case.

Liikenne- ja viestintäviraston on toimitettava verotus poikkeustapauksessa kolmen vuoden kuluessa siitä, kun ajoneuvon muutos tai lain soveltamisalaan tuleminen on tullut veroviranomaisen tietoon.

Tax assessment and rectification are treated as timely if the tax authority’s decision is made before the statutory deadline expires.

The tax authority may reassess or correct tax to the taxpayer’s detriment within one year after the end of the year when charges were brought in the specified criminal case, and must correct the decision if the charge is withdrawn, dismissed, or left unexamined.

Taxation and rectification are treated as completed on time if the tax authority makes its decision before the legal deadline expires.

The tax authority may extend the deadline for carrying out taxation or making an adjustment against the taxpayer by one year if certain delay, information, or cooperation problems exist.

This section says the tax collection law applies to tax collection and recovery, unless this law provides otherwise.

Verotus ja oikaisu katsotaan määräajassa tehdyiksi, jos veroviranomaisen päätös on tehty ennen lain määräajan päättymistä.

Tax collection and enforcement follow the Tax Collection Act unless this Act says otherwise, and certain rules for authorities, refunds, and taxpayers also apply to specified related actors.

Veroviranomainen may assess or correct tax within six years after the start of the year following the tax year, despite the normal deadline, in the situations described in this section.

Liikenne- ja viestintäviraston autoveron veronkantoon ja perintään sovelletaan tässä pykälässä poikkeuksia, ja virasto voi asettaa ehtoja autoverovapautukselle.

This section says the Tax Collection Act applies to tax collection and enforcement, unless this Act provides otherwise, and extends certain rules to listed actors and situations.

This section gives Liikenne- ja viestintävirasto special rules for collecting and recovering vehicle tax, including a power to set exemption conditions and require specific payment-time information.

Veroviranomainen may assess or adjust tax to the taxpayer’s detriment in certain criminal-case situations, and must correct the decision if the prosecutor withdraws the charge or the charge is dismissed or left unexamined.

Late-payment interest must be added in certain vehicle tax cases, including late or missing vehicle tax returns and tax underassessment caused by incorrect or incomplete information.

Liikenne- ja viestintäviraston autoveron perintään ja maksamiseen sovelletaan tässä pykälässä erityissääntöjä, mukaan lukien poikkeuksia veronkantolain säännöksiin, maksussa käytettäviä viraston määräämiä tietoja sekä mahdollisuus asettaa ehtoja autoverovapautukselle.

If vehicle tax was not declared, was declared late, or was affected by incorrect taxpayer information, the tax authority must impose late interest.

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

If vehicle tax is unpaid by the due date, the tax authority may prohibit the vehicle from being used in traffic.

In certain vehicle tax cases, the authority must add late-interest under the specified law.

Jos ajoneuvosta ei ole maksettu veroa eräpäivään mennessä, veroviranomainen voi määrätä käyttökiellon, ja ajoneuvoa ei saa käyttää liikenteessä.

This section says the tax collection law applies to tax collection and recovery, and extends certain rules to the Finnish Transport and Communications Agency, its tax representative, refund-by-application cases, and registered car tax declarants in specified situations.

Tax refund interest is paid under the Tax Collection Act for refunds or returned tax arising from a tax assessment change or a refund application, with special rules for export refunds.

If vehicle tax is unpaid by the due date, the tax authority may impose a driving ban; the vehicle may also be taken out of use and, in some cases, the ban can be lifted on application.

Tax interest is paid on certain refunded tax and on export refunds if the applicant proves the vehicle was brought to Finland for temporary use.

Liikenne- ja viestintäviraston määräämä autovero must be paid using the payment information the agency specifies; the agency may also set conditions for tax exemptions and applies a special order for using payments and refunds.

Veroviranomainen voi määrätä verovelvolliselle veronkorotuksen, jos ilmoitus tai muu säädetty tieto on puutteellinen, virheellinen tai jätetty antamatta.

Veronpalautukselle tai vientipalautukselle voidaan maksaa hyvityskorko tietyin ehdoin.

Tax authority may impose a tax increase on a taxpayer if a tax return or other required information, document, or explanation is incomplete, incorrect, or entirely missing.

If a vehicle tax return is missing or late in the situations described, the tax authority must impose late interest.

Tax penalty is set as a percentage of the increased tax, with lower rates in some cases and minimum euro amounts.

Tax authority must impose a tax increase on a taxpayer if a required tax return, document, or explanation is incomplete, incorrect, or not filed.

Tax penalty (veronkorotus) is generally 10% of the increased tax amount, with special minimums, maximums, and reduced rates in certain cases.

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

Tax authority may impose a late-filing fee instead of a tax increase in certain cases; the fee is 50 euros, or 200 euros for an automobile tax period return.

Tax increase is generally 10% of the increased tax amount, with special lower, higher, and minimum amounts in specified cases.

Veroviranomainen voi määrätä verovelvolliselle myöhästymismaksun veroilmoituksen myöhästymisestä tai muun laiminlyönnin korjaamisesta, mutta ei tietyissä poikkeustilanteissa.

Tax repaid because of a tax assessment change or refund application earns the interest specified in the Tax Collection Act.

Veroviranomainen can impose a negligence fee of up to €2,000 or €5,000 for specified failures to file, disclose, check, register, keep accounts, keep notes, or keep a driving log.

The tax authority must impose a late-payment fee instead of a tax increase in some late-filing or self-correction cases, but not in specified exceptions.

Veroviranomainen can impose a negligence fee of up to 2,000 euros or 5,000 euros for failing to meet certain reporting, disclosure, recordkeeping, or inspection duties.

Tax authority must impose a tax surcharge on a taxpayer when a required tax return, document, or explanation is incomplete, incorrect, or missing, unless specific exceptions apply.

This section says who has the right to appeal tax-related decisions and certain other decisions.

Veroviranomainen may impose a negligence penalty of up to 2,000 euros or 5,000 euros for failing to meet certain reporting, clarification, inspection, registration, bookkeeping, note-taking, or logbook duties.

Certain taxpayers and related persons have the right to appeal tax-related decisions.

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

Tietyt verotuspäätökset voi hakea oikaisuun kirjallisella oikaisuvaatimuksella määräajassa; jos asia on jo ratkaistu valitukseen annetulla päätöksellä, muutosta ei saa hakea, ja ajoneuvon omistaja tai osamaksukaupassa haltija ei saa vaatia alennettua veroa tai verovapautta oikaisuvaatimuksella.

Several listed persons have the right to appeal tax-related decisions and certain other decisions.

Adjustment requests must be filed in writing with the relevant authority, and the request must be handled without undue delay.

Veroviranomainen voi määrätä verovelvolliselle myöhästymismaksun veroilmoituksen myöhästymisestä tai tietyissä tilanteissa veronkorotuksen sijasta.

Appeal requests must be filed within the stated time limits, with a general 60-day deadline in some cases and a 3-year deadline for tax and tax refund decisions.

Oikaisuvaatimus tehdään määräajassa veroviranomaiselle, eikä sillä saa vaatia tiettyä alennettua veroa tai verovapautta, jos hakijana on ajoneuvon omistaja tai osamaksukaupassa haltija.

This section sets deadlines for filing a correction claim about tax decisions and tax refund decisions.

Veroviranomainen voi määrätä laiminlyöntimaksun, jos tietyt ilmoitus-, selvitys-, tarkastus-, rekisteröinti-, kirjanpito- tai ajopäiväkirjavelvollisuudet jäävät täyttämättä.

This provision says which authority decides a correction request, and in one case Verohallinto may decide it or redo the tax assessment.

This section sets deadlines for filing a rectification claim about tax decisions and tax refund decisions.

The tax correction board decides appeals about Tax Administration decisions, but the Tax Administration may decide part of an appeal in certain cases and may annul and redo taxation in a specific reassessment situation.