perittävissä

Perittävissä is a Finnish adjective derived from the verb perittää, meaning to charge or levy a fee or tax. The term describes a charge, debt, or liability that is due to be collected by a creditor, tax authority, or other collecting body. It expresses a state in which an amount or obligation can be or will be collected.

Grammatically, perittävissä is formed as the participle perittävä combined with the inessive suffix -ssä, producing a phrase that means “in a state of being chargeable” or “subject to collection.” It is commonly used in formal financial, legal, and administrative language to denote items that are owed and to be collected.

Usage and scope include references to taxes, fees, and other charges that a party is obligated to pay. Nouns that frequently pair with perittävissä include maksu (fee), vero (tax), and velka (debt). For example, perittävissä oleva maksu can mean a payment that remains to be collected, while perittävissä olevat verot may refer to taxes that have yet to be collected. In practice, more concise forms such as perittävä or perittävä maksu are also common, but perittävissä emphasizes the ongoing or future state of collection.

In accounting, administration, and law, perittävissä helps distinguish between obligations that are pending collection and those that have already been charged or recovered. The term carries a formal tone and is typically encountered in official documents, notifications, and technical explanations rather than casual speech. See also related concepts such as perintä (collection) and periminen (levy).