Laki oma-aloitteisten verojen verotusmenettelystä / Lag om beskattningsförfarandet beträffande skatter som betalas på eget initiativ (768/2016) 9.9.2016, viimeksi muutettuna / ändrad senast (1269/2022) 29.12.2022

This law establishes the procedures for assessing and paying taxes that individuals and businesses must calculate and remit themselves. It ensures clarity and fairness in the tax collection process. It affects taxpayers by defining their obligations and rights regarding self-assessed taxes. The law aims to streamline tax administration and compliance.