Form RF-1521

Appeal against enforcement fines

Who should use this form?

You can use this form to appeal against decisions concerning an enforcement fine for non-submission of

• the shareholder register statement (from and including the 2023 income year)
• salary information in the a-melding (from and including period 2023-11)
• the excise tax return
• third-party information (basic data) (from and including the 2023 income year)

Use the form RF-1364 Appealing against decisions if you want to appeal against a decision concerning an enforcement fine for non-submission of

• the a-melding
• the shareholder register statement (from and including the 2022 income year)
• the VAT return
• the tax return for businesses
• third-party information (basic data) (from and including the 2022 income year)
• company tax return (business assessed as a partnership)
• salary information in the a-melding (from and including period 2023-10)

or if the decision concerns an enforcement fine for OTP (mandatory occupational pension scheme)

Appeal deadline

The appeal deadline is six weeks from the date on which you received the decision.

The contents of the appeal

Your appeal must explain why you believe the decision is wrong, and you should submit any proof we may need to process the appeal. State the reference number and date stated in the decision letter.

You must pay the fine, even if you appeal

Note that you must pay the fine, even if you appeal.