By Chrysostomos Tsoufis

The platform through which taxpayers can dispute the imputed income calculation is already operational. Potentially, the platform concerns at least 473,000 freelancers and the self-employed who for the first time this year are taxed presumptively and according to the calculations of the Ministry of Finance, they are expected to see an average increase in their tax by €1444. In fact, according to an announcement by AADE, the first 65 “daring people” have declared that they dispute the tax that has been confirmed to them.

The first 65, but also those who will follow, submitted their tax return by filling in the codes 443-444, which means that they are asking the AADE to check them considering that the incomes pre-filled by the Authority do not objectively exist. The tax has been assessed anyway and they will have to repay it throughout the challenge and audit process.

Within 60 days from the end of the income tax submission deadline, “challengers” must fill in a questionnaire about their financial situation and the living conditions of themselves and their relatives. Kind of like a little pohen eschas.

In the questionnaire, among other things, they must fill in:

-Bank accounts, Cards and Lockers
-Investments and Securities
-Valuables and Works of Art
-Available Cash and Cryptocurrencies
-Movable property
– Electricity and Water supply numbers
-Fixed and Mobile Telephony Accounts
-Insurance contracts
– Tuition and Travel

The completion and submission of the questionnaire takes place through a special application on the digital portal of A.A.D.E. which will be developed for this purpose. If the questionnaire is not completed within 60 days, the right to challenge is lost.

The taxpayer’s application is examined by the head of the department responsible for receiving his tax return and decides whether to proceed with a new tax assessment or not.

In the event that an income tax control order is notified to the taxpayer before the examination of the submitted application, the application will be examined by the competent agency on a priority basis.

During the tax audit, the taxpayer is required to provide any available evidence to verify the correctness and accuracy of the information stated in the questionnaire. The authorities have the right to extend the audit to earlier tax years if they deem it necessary.

The control is carried out within 12 months from the submission of the relevant application. Upon completion of the tax audit, a tax correction act is issued and any additional amount of tax is confirmed or the tax that has been confirmed on the amount that is not due, is deleted or refunded as the case may be.

Disputing the tax assessed on the basis of presumptive income can also be done for objective reasons and the necessary supporting documents must be submitted.

Specifically, the these objective reasons are the folowing:

-Military service. If it has expired, a certificate of enlistment status is presented. If not, a certificate from the serving unit is attached

-Imprisonment. Parole or detention certificate must be submitted

– Nursing. A certificate of hospitalization in a public hospital or private clinic must be submitted

-Pregnancy. A pregnancy certificate from IDIKA, either from a public hospital or a private clinic, must be submitted

-Inability to exercise activity for 12 months after giving birth or adopting or fostering a child. For the first case, a birth certificate must be submitted. For adoption, the relevant court decision and for fostering, the deed of placement in a foster family and the certificate of registration of the minor in the National Register of Minors.

-Extensive Natural disasters. The decision of the competent institution by which state aid is provided is attached.

-Revocation of operating license or prohibition of operation

– Other reasons of force majeure that could not be prevented such as serious health problems, accidents, etc.