jälkiverotusta

Jälkiverotus, a Finnish term, refers to the process of reassessing taxes after the initial assessment period has concluded. This can occur for various reasons, including the discovery of undeclared income, errors in the original tax return, or changes in tax legislation that have retroactive application. The Finnish Tax Administration (Verohallinto) is responsible for conducting jälkiverotus.

When an individual or a company is subject to jälkiverotus, they will typically receive a notification from the Tax Administration detailing the reason for the reassessment and the amount of additional tax owed. This process can involve audits, requests for further documentation, and interviews with the taxpayer. The aim is to ensure that the tax liability accurately reflects the taxpayer's financial situation and compliance with tax laws.

If a taxpayer disagrees with the findings of the jälkiverotus, they have the right to appeal the decision. Appeals are typically made to the Administrative Court. The process of jälkiverotus is a mechanism to correct mistakes and ensure fairness and equity within the Finnish tax system, allowing for adjustments to be made when the initial tax calculation is found to be inaccurate.