You can use the Procountor income tax return function to draw up Corporate income tax return 6B with its most common enclosures and file them electronically. You can send the form electronically from Procountor directly to the tax authorities' service using the Katso credentials.
The income tax return function can be found from the control menu: Notifications > Income tax return.
Income tax return
The income tax return function is in the program’s main menu under Notifications/Income tax return.
The Finnish Tax Administration’s instructions for completing form 6C of the income tax return are available here (in Finnish): 6B Tax return of business activities - Corporation
Clicking on the Create notification button will open a window with a drop-down menu where you can select the fiscal year for the tax return. More than one tax return can be created for the same fiscal year.
Clicking on the Update reporting database button will update the reporting database. The information in the income tax return is retrieved from the reporting database, and if the database is not updated after the changes, the figures on the tax return will not be up-to-date.
Clicking on the Tax forms and publications button will open a new browser window with the Finnish Tax Administration’s instructions for completing the income tax returns.
The Open button can be used to view the details of a tax return form selected from the list.
Clicking on the Show invalidated button will add invalidated tax returns to the list, enabling the viewing of previously created, invalidated tax returns.
Before a company can create an income tax return, the fiscal year must be saved in the program under Management > Accounting info > Fiscal years.
Creating an income tax return
The Create notification button allows you to select the fiscal year for the income tax return and move to the Income tax return view. In this view, you can examine, edit and save the various sections and enclosures of the income tax return as well as send the tax return to the Finnish Tax Administration.
Default values from the company’s information and accounting are imported into the new income tax return. These figures are retrieved either by accounting account or account group. Figures from manually added accounts are not necessarily included in the default values.
You can save a draft of the income tax return (all sections) by clicking on the Save button. Saved tax returns can still be edited. The program will recalculate fields such as the total fields upon saving. If you want the program to recalculate the values of fields, you must clear all fields and click on the Save button.
Clicking on the Approve button will approve the income tax return, after which the information on it and its enclosures can no longer be edited. The income tax return and its enclosures are sent to the tax authorities for verification when you click on the Approve button. Katso credentials are not required for the verification. The service checks that the tax return and its enclosures are in the correct format and will thus pass the Finnish Tax Administration’s verification when filed. After the check, the program will display any error messages returned by the Finnish Tax Administration’s service or indicate that there were no errors. If the service discovers errors, the tax return will not be approved and its status will remain Unfinished.
Clicking on the Send button will send the income tax return and its enclosures to the Finnish Tax Administration.
You can use the Invalidate button to invalidate a tax return with the status Unfinished or Approved.
You can review the income tax return in printable form by clicking on the Preview button. Note! The printout is intended only for internal use by the company and not to be sent to the tax authorities.
The Contact information tab contains the information on the top of the first page of the corporate tax return. The program will complete the fields with content that can be retrieved directly from information saved in the program. For example, the program will retrieve the Name of taxpayer directly from Company info > Basic info > Name. The contents of pre-completed fields can be edited.
The General section tab contains the information completed on the first page of the corporate tax return. When completing fields that concern multiple persons (items I and II), click on Add to open a new view where you can add multiple record groups. In this view, you can use the New, Copy and Delete buttons to add and edit information. Save the information and return to the General section tab by clicking on the Save and close button.
The Taxable income tab contains the second and third pages of the corporate tax return. The program will complete the fields with content that can be retrieved directly from information saved in the program. For example, the information for the Net revenue field is retrieved directly from the accounting reports for the fiscal year. The contents of pre-completed fields can be edited.
The program will calculate the total income in section 354 based on these figures. Update the figures by clicking on Save.
The Net worth tab contains the fourth page of the corporate tax return. The program will complete the fields with content that can be retrieved directly from information saved in the program. For example, the information for the Accounts payables field is retrieved directly from the accounting reports for the fiscal year. The contents of pre-completed fields can be edited.
The program will calculate the values for each section of the Calculation of net worth on the basis of these figures. Update the figures by clicking on Save.
The Financial statements tab contains the Auditing and Change of ownership and losses sections that are found at the bottom of the fourth page of the corporate tax return.
This tab is also used to note which enclosures are filed with the tax return form.
The Attachments tab contains the most common enclosures. The Finnish Tax Administration also accepts enclosures in paper format. Please note that the information contained in enclosures cannot be edited after the income tax return has been approved.
You can save the enclosures without saving the tax return form, but you can only attach the enclosures after you have saved the return at least once.
Open the form for editing or select the enclosure to be attached by clicking on the link in the Enclosure column.
You can review the saved income tax return by clicking on the Preview button.
Use the Delete button to delete enclosures saved in the program.
The following enclosures will be submitted with forms provided by the Finnish Tax Administration: 12A, 18, 62, 65, 66, 70, 71A, 71B, 73, 74, 75, 77, 78, 79, 7A, 81, 8A. These forms are completed in the program.
You can save changes by clicking on the Save button in the Edit view and preview information saved in printable format by clicking on the Preview button.
The following enclosures are files created by the user: Consolidated financial statement, Other attachment, Financing calculation, Balance sheet, Notes to the financial statements, Financial statements, Annual report, Income statement and Minutes of the Annual General Meeting. The approved file format is .pdf and the maximum file size 30 Mb.
The program will automatically name the enclosures submitted electronically in accordance with the Finnish Tax Administration’s instructions.
Sending using Katso credentials
Sending the income tax return requires personal Katso credentials and the right to sign the company name or authorization from a person with said right. Accounting offices, for example, require authorization from their customers.
Clicking on the Send button will open the Katso username view, in which you can enter your Katso credentials. Alternatively, if your Katso credentials have been saved in your Personal information, you can proceed by clicking on the Send button.
- Correcting errors in a notification: You cannot edit an income tax return after sending, which means that if you need to correct something, you must draft and send a new income tax return. The sent notifications are saved in the Procountor archive.
- Adding enclosures to the income tax return later: You cannot attach enclosures to the income tax return after sending, and individual enclosures cannot be sent to the Finnish Tax Administration through Procountor. If you need to send enclosures to the Finnish Tax Administration later, you can use, for example, the tax authorities’ online service (http://www.vero.fi/en-US/YSTI/Corporation_Tax_Online__Tax_Administrati%2830161%29).
- The enclosures confirmed by the Finnish Tax Administration must always be submitted with tax return form 4, 6, 6C or 6B. In other words, the tax return form must be re-filed, even if no changes are made to its content. Send the information using an online form or as a file created by the financial management software. In such a case, please contact the Finnish Tax Administration and agree on the re-filing of your tax return.