4.18 Prepayments of taxes, refunds, and back taxes of corporate entities and benefits under joint administration, by industry, and by different legal entity forms

The view contains information on the tax prepayments, tax refunds and back taxes of corporations and benefits under joint administration since tax year 2014. Limitation of material:
- The view only contains information on on corporate entities and benefits under joint administration. Corporate entities include limited-liability companies, associations for promoting an idea, associations with an economic purpose, public corporations conducting a business, other public corporations, foreign estates of deceased persons, foundations and entities for housing. Entities providing housing are housing companies (As Oy) and housing cooperatives. Public corporate entities include the State and its institutions, municipalities, joint municipal administrations and parishes of churches.
- Both corporate entities that are resident and non-resident taxpayers in Finland are included in the information. Corporate entities are treated as resident taxpayers if they are domestic. A corporate entity is domestic when it is registered in Finland or established according to Finnish law. Corporate entities registered abroad are non-resident taxpayers in Finland. From 2021, a foreign entity can be considered a resident taxpayer in Finland if it has its actual headquarters in Finland.
- If a corporate entity is treated as having a permanent establishment, it must pay Finnish tax on its income attributable to it regardless of whether the source of the income is Finland or a foreign country (§ 9.3, Income Tax Act). Specifications for statistics items:
- Item 1: Recoverable prepaid taxes, total: The sum designated for payment can be recovered from prepaid taxes from the tax year 2017 onwards. Previously, only the paid amount could be recovered. Recoverable prepaid taxes include the recoverable prepaid taxes of both the income tax and the tonnage tax.
- Item 3: Tax refund: If the recipient of the refund has unpaid taxes, the Finnish Tax Administration will pay them off with the tax refund. Otherwise the fax refund is paid to the taxpayer. Tax refunds do not contain any refund interest.
- Item 4: From tax year 2019 onwards, sums of less than EUR 10 are not refunded. Prior to 2019, the minimum sum to be refunded was EUR 5. Classifiers used in the material:
The material can be searched for using different classification parameters. - Net sales
Net sales for some companies can only be calculated on the basis of taxation information. Net sales have been calculated based on information submitted on the main tax forms 6B, 6U and 6C for limited liability companies, foreign corporations and associations and foundations, for example. As regards associations and foundations, their net sales in tax years 2017 to 2022 are considered to consist of the goods and services sold according to the bookkeeping data and reported on Form 6C (euro amount). Starting from tax year 2023, the net sales are considered to consist of the tax-exempt and taxable income from business activity reported on Form 6C. - Legal form - Company type
Classification by different types of legal entity is based on the legal forms recorded in the Tax Administration's registers. - Industry
The classification is based on Statistics Finland's industrial classification (three-digit classification). - Company size
The classification is based on Statistics Finland's company size classification according to EU directives:
A micro company has fewer than 10 employees.
A small company has at least 10 but fewer than 50 employees.
A medium-sized company has at least 50 but fewer than 250 employees.
A large company has at least 250 employees. - Municipality of domicile
The municipality of domicile classification indicates the municipality of domicile of the taxpayer. In the case of municipal mergers, the changed rates are calculated in relation to the combined values of the merged municipalities in the previous tax year. - Company age
Company age information is based on Statistics Finland's information on companies' administrative start dates. The administrative start date is based on different registration dates of which the oldest is selected as the administrative start date. The registration dates considered here include the start date of the overall operating period, date from which the company has acted as a regular employer, the start date of the prepayment register period and the date from which the company has been liable to pay value-added tax for its business.
The overall operating period refers to the company's lifecycle from its foundation until its abolition. - Type of owner
A classifier indicating ownership is based on the company's legal forms (companies not belonging to groups), group type or the form of the parent company (subsidiaries belonging to groups). For example, the subsidiaries of municipal groups are classified as municipally owned. - Amount of refunds - Amount of back taxes - Taxable income Non-display rules: Whenever a group consists of fewer than 3 companies, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 3 companies. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers' Unknown classes have not been hidden, and no secondary non-displays are affected by Unknown classes. Inquiries:
verotilastot@vero.fi