By Chrysostomos Tsoufis

October also brought with it the possibility for taxpayers to get off the hook despite the fact that they have been found to be evading taxes.

The relevant legislation provides that from the first of October, taxpayers who accept the results of the tax audit will automatically receive a significant reduction in fines, which can reach up to 50%

Yes, the AADE has already posted in the catalog of forms, the form of the declaration of acceptance of deeds.

The taxpayer fills in the form initially his personal details (name, address, VAT number, etc.) or the details of the legal representative/tax representative.

Next declares that he accepts the debt that arose from the control that was done to him and chooses which of the 4 stages provided by the relevant law he wishes to join.

According to the law they are provided the following cases:

-The fine is reduced by up to 50% if the main tax debt is accepted and the relevant initial or amending declaration is submitted up to 10 days after the notification of the relevant tax resulting from the auditors. (field 1 of the statement)
-The fine is reduced by up to 40% if the main tax debt is accepted after the tax has been notified, but before the appeal to the Dispute Resolution Directorate (DDR) (field 2a of the declaration)
-The fine is reduced by up to 30% if the main tax debt is accepted before submitting an appeal to a competent administrative court – and after the TEN has notified its decision or the deadline for the implicit rejection has passed – (field 2b of the declaration)
-The fine is reduced by up to 25% if the main tax debt is accepted before the start of the discussion – up to one day before – before a competent court (field 2c of the declaration)

To complete the processthe taxpayer must pay 25% of the total debt within three days after the application for acceptance (field 3 of the declaration).

The balance of the debt can be settled in up to 12 monthly installments as part of the fixed settlement for tax debts (field 4 of the declaration)

This arrangement has a twofold purpose. On the one hand, it contributes to the reduction of the workload of the courts from taxpayers’ appeals against the State. On the other hand, it allows the State to collect – even if reduced – directly the money owed to it.