Tax certificates issued to consumers have been subject to a fee since 2009. The Act on Debt Adjustment does not contain a general provision on all certificates issued by the authorities being free of charge. However, it is unreasonable to charge a fee for tax certificates required by persons who already are in financial difficulties.

The Act on the Status and Rights of Social Welfare Clients lays down the right of financial and debt advisors to obtain certificates required under this Act free of charge. The Act does not, however, apply to tax certificates.

In fees charged for certificates and other documents needed for a customer’s debt adjustment arrangements, the starting point is that the authorities decide on a case-by-case basis if waiving the fees is justified. For example, a fee is not charged for enforcement documents needed for debt adjustment. Previously, financial and debt advisors were able to obtain tax certificates for their customer free of charge, but more recently, a fee of EUR 10 has been charged for these documents.

The Consumer Ombudsman paid attention to this problem, and an agreement was reached on the matter with the Finnish Tax Administration. In the autumn, the Tax Administration modified its operating instructions to ensure that no fees are charged for tax certificates in a debt adjustment situation.

KUV/816/48/2011