Procountor's income tax return function can be used to draw up Corporate income tax return 6B with its most common enclosures and file them electronically. The return can be sent in electronic form from Procountor directly to the tax authorities' service using the ApitamoPKI interface.
Income tax return function can be found from Notifications > Income tax return.
Buttons of Income tax return view
Create notifications
- Clicking on the 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.
Update reporting database
- Clicking on the button will update the reporting database.
- Information from the reporting database is retrieved for the income tax return, and if the database is not updated after the changes, the figures on the tax return will not be up-to-date.
Tax forms and publications
- Clicking on the will open a new browser window with the Finnish Tax Administration’s instructions for completing the income tax returns.
Open
- The button can be used to view the details of a tax return selected from the list.
Show invalidated
- Choosing the option will add invalidated tax returns to the list, enabling the viewing of previously created, invalidated tax returns.
Creating income tax return
1. In order to be able to create an income tax return, the financial year must be saved in the program under Management > Accounting info > Financial years.
- The income tax return form can be selected in Management > Accounting info > Tax information. On the opening view, there is a drop-down menu, with options 4, 5, 6A and 6C in addition to the form 6B (Tax return of business activities – corporation). When creating the Income tax return 6B, it must be selected from the menu.
2. Go to Income tax return view (Notifications > Income tax return) and click on the Create notifications button.
3. Select the financial year and click on the Create button.
4. Clicking Create opens the Income tax return view in which, you can examine, edit and save the various sections and enclosures of the income tax return as well as send them.
- Procountor will automatically fill in some of the fields of the income tax return with the company info and accounting information.
- The value from accounts added manually to the chart of accounts may not be included in the calculation. More information about allocating accounts to the Income tax return can be found later from this same article under Account allocation to the Income tax return.
Buttons of the Income tax return creation view
Save
- The button saves the income tax return (all parts).
- Saved income tax return can be edited.
- After the income tax return is saved, Procountor re-calculates the sums. If all fields are wanted to be calculated again, the fields must be emptied and then click on the Save button.
Approve
- With the button, the income tax return is saved and it or its enclosures can no longer be edited.
- When the income tax return is approved, it and its enclosures are sent to tax authorities to be verified. Sending to verification does not require Certificate for reporting to the Tax Administration. Verification service makes sure the income tax return and its enclosures are formally right and thus they will be approved by tax authorities.
- After verification, user will receive a notification containing the information whether the report was approved, or the errors were found. If errors are found, the income tax return will not be approved, and it will stay in Unfinished status.
Return notification to unfinished
- Clicking on the button reverts the income tax return to Unfinished status and make changes to the return if needed.
Send
- Clicking the button sends the income tax return and its enclosures to tax authorities.
- Only the enclosures with content are sent.
- Note! Income tax return sent via ApitamoPKI interface receives feedback information from the Tax Administration that is shown in a separate window. This window may include remarks concerning the tax return. The Tax Administration does not compare information entered to the main form and possible attachment forms when the tax return is sent. Therefore, the remarks and reminders shown in the window are always formed regardless of, for example, if needed specifications have been made to certain attachment forms or not.
Invalidate
- With the button, the income tax return with status Unfinished or Approved can be invalidated.
Preview
- Button enables observing the income tax return in printable form.
- Note! The printout version in for internal use only and it is not valid to be sent to tax authorities.
- Corresponding rows for all fields are shown in the printout version even if they do not have content.
Show event history
- Clicking on the button will show you the event history of the income tax return. Event history window shows the events done to the notification, the timestamps when the changes were made and by whom the changes were made.
- Event history can be opened in Excel, PDF or HTML format with the corresponding buttons found in the bottom of the Event history window.
Help
- Button opens the income tax return instructions in Procountor’s online manual. The page is opened in a new tab, so the pop-up widows must be allowed on the browser that is used.
Tabs of the Income tax return creation view
Contact details
- The Contact information tab contains the information on the top of the first page of the association/foundation 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’s basic info (Management > Company info > Basic info).
- The contents of pre-completed fields can be edited.
- The contact person’s phone number is retrieved from Mobile phone number with country code (e.g. +358 50 xxx xxxx) field on Personal info and settings view.
General details
- The General section tab contains the information completed on the first page of the corporate tax return.
- When completing fields that concern multiple persons, click on Add to open a new view where multiple record groups can be added. 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 buttons.
Taxable income
- 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 financial 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.
Net worth
- 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 based on these figures.
- Update the figures by clicking on Save.
Financial statement
- 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.
Attachments
- Commonly used attachments are gathered on the tab. Tax authorities receive attachments also as printout versions.
- Please note, that the info on attachments cannot be changed after the income tax return is approved.
- Supplement forms can be saved without saving the income tax return, but attachments can be added only after the income tax return is saved.
- By clicking on the name/number on the supplement form column, the supplement form can be observed and edited or in case of an attachment, the attachment can be added.
- The saved income tax return can be reviewed by clicking on the Preview button.
- The Delete button can be used 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.
- Changes can be saved by clicking on the Save button on the Edit view and saved information can be previewed 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.
- Only the enclosures with content are sent to tax authorities.
- Tax Administration delivers all attachments to Finnish Patent and Registration Office, excluding the ones named "Other supplement".
Account allocation to the income tax return
- If the company has been updated with Procountor's new chart of accounts functionalities, then the mapping of accounts to the Income tax return's fields can be manually modified in Management > Accounting info > Tax information > Edit Income Tax Return Mappings. Some mappings exist based on the default chart of accounts. If accounts have been added to the chart of accounts manually, it's possible to include them as well by modifying the mappings. More information about this functionality can be found here: Edit Income Tax Return Mappings. If the company has a real estate chart of accounts and the income tax return 6B form, the Edit Income Tax Return Mappings page is by default empty but can be manually modified.
- If the company does not yet have the new chart of accounts functionalities in use, then the mappings cannot be manually modified. The fields of income tax return template retrieve the information to the income tax return 6B according to the default chart of accounts from 2017 on (the info from 2016 is retrieved too). If the company has a real estate chart of accounts and the income tax return 6B form, no values will be automatically retrieved to the income tax return but have to be manually added.
- The allocation of accounts, when the company does not have the new chart of accounts functionalities in use, can be verified from the following Excel file.
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Excel column |
Content |
|
A |
Column shows the income tax return in question |
|
B |
Column shows the year in question |
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C |
Column shows the specification number of the income tax return’s field |
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D |
Column shows the account /accounts of the default account chart from which the info is retrieved (esim. 6/3000). The first number is the account group level, from which the info is retrieved, whereas the last number shows the account groups and sub accounts considered in the field in question. Level information of the account chart can be viewed by choosing Management > Accounting info > Chart of accounts, and then clicking in the Excel button on the Chart of accounts view. |
|
E |
Column shows the used balances of the income tax return’s fields and the formulas used in calculations. |
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F |
Column shows whether or not the info of D or E column is retrieved, if the balance is positive (1=yes, 0=no) |
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G |
Column shows whether or not the info of D or E column is retrieved, if the balance is negative (1=yes, 0=no) |
|
H |
Column shows the used factor |
Sending
- When clicking on the Send button the report is sent by using the new ApitamoPKI interface.
Special situations
- Correcting errors in a notification: An income tax return cannot be edited after sending, which means that if something needs to be corrected, a new income tax return must be drafted and sent. The sent notifications are saved in the Procountor archive.
- Adding enclosures to the income tax return later: Enclosures cannot be added to the income tax return after sending, and individual enclosures cannot be sent to the Finnish Tax Administration through Procountor. Enclosures can be sent to the Finnish Tax Administration in, for example, the tax authorities’ online service.
- The supplement forms approved by tax authorities are always returned with income tax return 4, 6, 6C and 6B. So, the income tax return must always be returned alongside of the supplement form, even if there are no changes made to it. Information should be given on an online form or on a file produced by financial administration program. In this kind of case, it is recommended to contact tax authorities and agree on re-sending the income tax return.
An example of usage
There is a field 542 on an enclosure 65 of income tax return 6B. The ownership % should be entered to the field. If the percentage is typed, for example, 100% in a form: 100 (without decimals) or 100,00 (with two decimals), the income tax return cannot be sent because of incorrect typing. On the field 542, the figure must be entered in a form 100,0.
The form of the figure can be discovered in a following way:
- Tax authorities have defined, that on this particular field (542) of the supplement form number 65, the figure must be typed in form +D3,1.
- The meaning of the form +D3,1 can be found from the general description of electronic income tax returns. The general description of electronic income tax returns contains the following information:
- +Dn,n means that comma is mandatory to use and the number cannot be negative (- in fromt of the number).
- The first n describes the maximum length of the integer.
- Second n describes the number of the decimals.
- Thus, +D3,1 is a positive number with maximum of three integers and one decimal. Comma must be used. If the percentage to be filled to the field of this example, it should be entered like this: 100,0.
Please be in touch with Procountor’s customer service if you have any trouble with sending the income tax return.