By Chrysostomos Tsoufis

Good accounts make good friends.

From the new year AADE has informed that it will immediately confirm the fines in the cases of overdue income tax returns, VAT and withholding taxes. So the mistakes will be “paid” automatically and not after months or years.

But with his latest decision, the head of the Authority, George Pitsilis also describes the process of “correcting” the mistakes made by the tax office.

The decision provides that any tax assessment or imposition of a fine may be canceled or modified either after a request from the taxpayer or without a request if a manifest lack of tax liability or a numerical or calculation error is found.

In order to establish the manifest lack of tax liability, some documents or information may be required that the taxpayer must provide.

The application for cancellation or amendment of fine/tax must be made within 3 years from the notification of the act of determining tax or imposing a fine

The application and the accompanying documents are submitted by digital imaging (scanning), through the digital reception and request management application of A.A.D.E. “My Requests” to the competent agency. If this is not possible then the request is made by registered mail or courier service or submitted in person to the competent agency.

The taxpayer’s application must state the reasons for cancellation or amendment and be accompanied by the supporting documents or data, from which it can be seen either the obvious lack of tax liability or the numerical or calculation error. The application does not remove the right to an appeal or a court action.

Whether the application is accepted or not, the relevant act must be issued within 3 months of submitting the application.

When no application is needed, the act of cancellation or correction must be issued within 3 years from the imposition of the tax or fine.

Additional amounts due based on the deed of amendment are payable within 30 days of its notification to the taxpayer.

Amounts that have been ascertained or paid based on the acts that are canceled or modified, are deleted or returned as the case may be, in derogation of the statutes of limitations.