Taxpayers’ obligations and outstandings before 2022 leaves – Detailed list

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Taxpayers with their hands in their pockets in the last days of the year

2022 is leaving in a few days and taxpayers should be especially careful, since there are a number of outstanding issues that should be closed with the tax authority, so that they do not face unpleasant consequences, such as additional taxes, fines , but also the return of aid.

Some of the obligations that taxpayers should close on time by the last day of the year are the payment of income tax, LIGHTof installments in the settings that have been made, of its installments returnable as well as the supporting documents, in order not to be forced to return the money they received and indeed with interest.

Also, they should submit declarations for retroactive and accrued remuneration paid in 2021, settle income, expenses and discrepancies in myDATA, submit the supporting documents for the refundable advance payment.

Taxpayers’ obligations also include those who acquired assets this year (real estate, cars, etc.) and are at risk of being caught in the trap of presumptions, since they have the opportunity to avoid paying extra tax by submitting financial parentage statements by Friday, December 30 benefits and donations.

In the stressful period, there is also the significant relief for taxpayers, with the extension of the payment of traffic fees until the end of February.

Let’s look in detail at the list of taxpayers’ obligations until the end of 2022.

  • Payment of the 8th installment of ENFIA.
  • Payment of 6th installment of income tax.
  • Payment for the 6th installment of the refundable down payment.
  • Installment payments for settled debts.
  • Submission of amending declarations for retroactive salaries and pensions, which concerns private sector employees, pensioners, NHS doctors and other categories of taxpayers who, based on the AADE’s electronic salary certificate, received retroactive payments in 2021, regardless of the time they go back. The amending declaration is submitted for each year concerning the retroactives. The debtor enters his account on the myAADE digital portal and selects the years to which the retroactive returns collected in 2021 go back. For example, for the retroactive returns relating to the tax year 2019, he will choose the year 2020 as the year for submitting the return. Immediately after submitting the amending declaration, a new settlement note is issued with the amount of the tax, which must be paid once until the end of January 2023.
  • Cash parental benefits and donations: Taxpayers who want to cover presumptions of living or acquiring assets are able to claim parental cash benefits if the relevant returns are submitted by the end of 2022. The submission can be made digitally via the myProperty platform or submitted at the Tax Office.
  • Declarations from heirs: Heirs must submit the tax declarations of taxpayers who died in 2021 to the IRS by hand.
  • Declarations of foreign residents: Those who in the previous year moved their residence abroad should submit a tax declaration
  • Uncollected rents: An amending income tax return for the tax year 2020 is submitted, for the declaration of the uncollected income from the rental of real estate for the tax year 2020, for which the relevant supporting documents were not submitted by the deadline for submitting the income tax return for the tax year 2021.
  • Tax disputes: Submission of an application to the Committee for the Out-of-Court Resolution of Tax Disputes, for the resolution of a dispute from an act of tax imposition or fines according to the tax legislation, for cases that are pending and have not been discussed, before the S.t.E. and regular administrative courts until October 30, 2020.
  • Documents for a refundable advance payment: They are submitted to the “myBusinessSupport” electronic platform of A.A.D.E., by businesses – beneficiaries who have not fully submitted the required supporting documents for receiving aid through the Refundable Advance Payment
  • Games of chance: Submitting a statement and paying an annual fee for conducting recreational technical games with playing cards for the following year.
  • Legal entities: Submission of income tax returns of legal entities and legal entities with a tax year ending on June 30.
  • ENFIA: Submission of an application for granting suspension of ENFIA payment under conditions, to legal entities.
  • Intra-group transactions: Preparation of a documentation file of intra-group transaction prices and the submission of the summary table of information, legal persons and legal entities with a tax year ending on June 30.
  • MyDATA: Transmission of data to the digital platform myData, by the recipients of countered national documents, in cases of either non-observance of the obligation to transmit the specified data by the issuers, or transmission thereof with a deviation, data of invoicing expenses and self-invoicing income by the issuers due to omission of transmission by part of them, etc., for the tax year 2021.
  • Income – expenses: Transmission of data to the myData digital platform, income and expense settlement records, for the tax year 2021.
  • Receipts: Submission of retail sales receipts to the digital platform myData of A.A.D.E., by the sellers of goods to travelers not established within the country or within another Member State of the Community who depart for a country outside the Community, from Greece or through another C-M, for the goods delivered and transported in their personal luggage and exempt from VAT. (tax free)
  • Contract farming: Submission of data to the application of A.A.D.E. of the relevant contract farming contracts, for sales of products that have been carried out or will be carried out within 2022.

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