Notice of assessment (showing the final result of your taxation for a certain year)

The tax authority will send a preliminary statement attached to the precompleted tax return form

The local tax office will send in April the taxpayer a precompleted tax return form showing preliminary facts about the previous calendar year's income.  This mailing will also include a preliminary notice of assessment.  If you then send the forms back for correction, the tax office will print out a new, corrected notice of assessment and send it to you.  But if you do not find any errors or omissions in the precompleted tax return, it will be considered final.  If any bank giro form was attached for debiting some outstanding amounts of tax, this will also be considered final and you will be expected to pay the amount.

If you arrived in Finland near the end of the calendar year, no precompleted tax return form will be mailed to you.  Instead, you will be expected to submit the tax return in May.  The final notice of assessment for the previous calendar year will be ready at the latest in the month of November, after the closure of the national tax assessment. 

Can I expect a refund or will I have to pay more tax?

The facts printed on the notice of assessment represent the results of your tax computation: your taxable income, your approved deductions and your taxes.  In this way, you will also see whether your withholding had been sufficient or not.  If your withholding was greater than your actual tax liability, the difference will be refunded to you.  But in the opposite, if your withholding was smaller than your actual tax liability, you will have to pay the outstanding tax amount. 

The information printed on the notice of assessment contains instructions for appeal, which you can use if you want to request a change of your assessment. 

What is the due date for the outstanding tax?

The first installment of the outstanding tax will fall due in December.