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How to fill out Periodic Tax Returns 2015, detailed guidance

how to fill tax returns

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 contents

Source: www.vero.fi
Category: Taxes

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