This bachelor’s thesis handles the duty to send construction work reports to the Finnish Tax Administration. The duty is related to Finnish law, and the purpose is to avoid tax evasion, which is common in the construction business. The target is to explain the function and meaning of construction work reports by showing a procedure of an example case.

The construction reports are composed by two different monthly reports. The content of the reports is based on Finnish laws by act on contractor’s liability and tax procedures code. The law defines who has the duty to send the reports, and the information that must be included in the reports. The reports can be sent to Tax Authority by using public online service or by using commercial software. This thesis shows that the person responsible for the reports must have good communication with the constructor and he has to know well the laws concerning the case. This is important for creating exact reports for the Tax Authorities.

The mandatory of this thesis is Rantalainen Oy Helsinki, and the company can use this thesis for training purpose.