The Finnish Tax Administration's document on authority‑initiated taxation clarifies the circumstances under which the Tax Administration may modify a taxpayer's tax assessment without a formal request from the taxpayer. This power is exercised when the Administration discovers errors, omissions, or inconsistencies in previously filed returns, or when there is a suspicion of tax evasion or fraud. The legal basis for such interventions is outlined in the Tax Administration Act, which sets strict time limits—generally up to ten years from the original filing date—within which the Administration can adjust assessments. The process requires the issuance of a formal correction notice, which must detail the factual and legal grounds for the change, and it must be delivered to the affected taxpayer. The taxpayer then has a defined period to respond, provide additional information, or appeal the decision. The document also emphasizes the importance of due process, requiring that the Administration conduct a thorough review before implementing changes, and it outlines the possible outcomes, including full reversal, partial adjustment, or confirmation of the original assessment. By publishing these procedures, the Administration aims to ensure transparency, accountability, and protection of taxpayer rights while maintaining the integrity of the tax system.