By Chrysostomos Tsoufis

Eleven days until November 15 are still available to freelancers and the self-employed – who have challenged the presumed how they were taxed – to complete the special questionnaire and be checked by the competent authorities. If they don’t, they lose the right to challenge and will have to pay the “inflated” tax that the process of using the presumptions produced.

The word “inflated” in some cases is rather a euphemism. For example, there was a case of a foreign language school with 14 years of operation, which declared €16,500 in revenue, which corresponds to €2,330 in tax. However, the presumptions of the new method of taxation yielded a minimum income of €25,504, which corresponds to a tax of €4,641. THE tax that is, it almost doubled.

However, despite the heavy burden caused by the presumptive method of taxation and despite the strong feeling of injustice expressed by self-employed professionals and taxpayers, few questioned the final result and asked to be audited over a period of five years. To be precise, out of 400,000 only 1,037, i.e. 0.026%. And of the 1,037 only 351 did not invoke objective reasons but asked to be audited paying the tax that was confirmed throughout the audit.

Those who “dispute this” within 60 days of the end of the deadline for submitting the income tax must fill in a questionnaire about their financial situation and the living conditions of themselves and their relatives. Kind of like a little out of nowhere. And this deadline expires in the middle of the month.

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 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. 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.

The remaining 686 of the 1,037 contested the tax assessed to them citing objective reasons (and also submitted the necessary certification documents) for a reduction of the minimum presumed income such as:

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
Hospitalization. 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.