A company or an association may apply for a change in their tax rates once the taxation has been completed. Any complaint concerning income taxes should be made to the Board of Adjustment. This complaint must be made in writing and has to include a signature. The company or association must make the complaint within five years from the beginning of the next year after the taxation has been completed.
Any changes to the decision of the Board of Adjustment may be made by making a complaint to the Administrative Court. A decision by the Administrative Court may be appealed by means of a complaint to the Supreme Administrative Court, if the company or association receives authorization from the Supreme Administrative Court to do this. Any changes to matters regarding value added tax can be applied for from the tax authorities, the Administrative Court and the Supreme Administrative Court.
Changes to matters concerning payments and returns for employers’ contributions can be made to the tax administration. Employers’ contributions are, for example, prepayments from paid salaries and the employers’ social security payments. Companies and associations that have been removed or are not registered in the prepayment registry can ask for corrections to be made from the tax administration.