tullihakemus

Tullihakemus is a term used in Finnish tax administration to refer to a tax return or a statement of tax liability. It is a document submitted by individuals or businesses to the Finnish Tax Authority, the Vero, to report their income and calculate their tax liability for a given fiscal year.

The tullihakemus typically includes information about the taxpayer's income, including employment income, self-employment income, and other sources of income. The document also requires the taxpayer to report any taxes paid abroad, foreign taxes claimed as a credit, and other relevant tax-related information.

The Finnish Tax Authority uses the tullihakemus to calculate the taxpayer's tax liability and determines whether they owe taxes, are entitled to a refund, or have no tax liability. Taxpayers who submit a tullihakemus are typically required to pay their tax liability by the due date.

In addition to individual taxpayers, businesses are also required to submit a tullihakemus to report their corporate tax liability. The tullihakemus for businesses typically requires information about the company's income, expenses, and other relevant financial information.

The tullihakemus must be submitted to the Finnish Tax Authority by the deadline, usually in April or May, which is the anniversary of the tax return submission. Failure to submit the tullihakemus by the due date may result in penalties and interest charges.

The tullihakemus is an essential document in the Finnish tax system, and taxpayers are required to submit it accurately and on time to avoid any potential consequences.