Tax revenue

In the financial statement municipal tax revenue is entered as tax revenue for the accounting period when the Tax Administration made the transfer. Transfers of municipal tax revenue during an accounting period include:
- monthly transfers of payroll tax and advance payments of taxes
- transfers of taxes levied under the Tax Assessment Procedure Act during tax years preceding the accounting period
- adjustment transfers.

Corporation tax transfers during the accounting period include the transfers of advance payments of taxes and other transfers of corporation tax. The tax on real property transferred during the accounting period is entered as revenue from municipal tax on real property. Dog tax, which is levied by the municipality, is entered as revenue for the accounting period when it's collected or according to accumulation.

Validity of the definition

Source organisation

  • Tilastokeskus