FINLAND NEWS

FINLAND NEWS

Tax calendar, October 2016

In the end of September, according VERO SKATT information about important dates and deadlines for corporate taxpayers CONSOLTA reminds the most important dates in October:
  • October 5th

August 2016 reporting on construction details must arrive to the Tax Administration.

  • October 7th
  • August 2016 VAT, seafarer’s employer’s contributions and Lottery tax: if Periodic tax returns are submitted on paper forms, this is the last date when they must arrive in the tax office.
  • September 2016 Employer’s contributions, Other withheld taxes and source taxes and Tax on insurance premiums: if Periodic tax returns are submitted on paper forms, this is the last date when they must arrive in the tax office.
  • Corrections to annual information returns must arrive at the Tax Administration so as to have enough time to process them within the 2015 assessment process.
  • October 12th
  • August 2016 VAT, seafarer’s employer’s contributions and Lottery tax: Last date for the electronic filing of the Periodic tax return, due date for tax payment.
  • September 2016 Employer’s contributions, Other withheld taxes and source taxes and Tax on insurance premiums: Last date for the electronic filing of the Periodic tax return, due date for tax payment.
  • October 20th
  • Last date to submit the VAT EU Recapitulative Statement for September (for selling goods and services in the EU).
  • Tax Account Statements are updated at www.tax.fi/taxaccount
  • Due date of the second installment of Real estate tax
  • October 24th

Due date for prepayments of income tax.

  • October 31th
  • By the end of October, the last tax assessment decisions for the 2015 taxable year have been sent off to taxpayers.
  • Official completion date of 2015 tax assessment.
N.B. Corporate taxpayers must complete their tax returns within 4 months after the closing date of their accounting period. Corporate taxpayers can avoid paying late-payment charges by making a supplemental prepayment of income tax by the last date of completing the tax return. The closing date of the accounting period determines corporate taxpayers’ deadline dates for filing their income tax return.

Source: VERO SKATT – https://www.vero.fi/en-US .