How to fill out Periodic Tax Returns 2015, detailed guidance
Periodic tax returns are for reporting VAT, employers' contributions, and other self-assessed types of taxes.
The following taxpayers must file tax returns that concern VAT :
- Businesses liable to pay VAT
- Persons liable to pay VAT (on application) on leasing of real property
- Primary producers liable to pay VAT
- Buyers of goods and services liable to pay VAT (reverse charge or intra-Community acquisitions)
- Reindeer farmers liable to pay VAT
- Foreign taxable persons with the obligation to submit VAT information.
The following taxpayers must file tax returns of employers (payroll withholding, employer's social security contributions and tax withheld at source) :
- Employers paying wages regularly
- Employers paying wages casually
- Pension payers
- Shipping companies
paying wages to seafarers
- Accounting units of employers with several offices or sites.
Tax returns on other self-initiated tax types:
- Lottery tax: Operators or organisers of the game, competition or lottery.
- Tax on insurance premiums: Persons liable for tax on insurance premiums.
- Withholding on the purchase price of timber: Regular or casual buyers of timber.
- Withholding on amount paid to limited company, cooperative or other corporate body: The payers of the compensation to the above.
- Withholding on interest income and investment-fund shares: Payers of interest etc. governed by the Income Tax Act.
- Withholding on dividend income and return on cooperative capital: Payers of dividends and payers of returns on cooperative capital.
Table of contentsSource: www.vero.fi