By Vangelis Dourakis

Natural persons who are considered “rich” as well as businesses will pass through the “sieve” of the new Public Revenue Office, which will be tasked with controlling the … well -off. This is the Center for the Control of Big Taxpayers (KEMEV), which emerged from the merger of the Center for Taxpayers of Large Wealth (KEFOMEP) and the Center for Large Business Control (KEMEPEP), which are abolished.

The new service of the tax office was staffed by “Rambo” and begins checks on “wealthy” taxpayers and persons linked to them, such as spouses or partners, as well as large businesses. The pending tax cases controlled by other services such as ELKE, DOU KEFOMEP, KEMEPEP are transferred to KEMEV, as well as those cases that fall under the criteria by which the new service controlled.

Who are considered ‘rich’ for the tax office

Based on the relevant directions given by AADE Governor George Pitsilis, the “microscope” enters – among other things – those who seem to have spent more than 150,000 euros in a year for their living, sent remittances abroad exceeding 200,000 euros, exceeding 200,000 euros. They have property exceeding EUR 2 million and companies that carry out cross -border transactions with affiliated companies or with linked persons.

According to the decision of the Governor of AADE, the KEMEV auditors will pass through the “sieve” the following natural persons and businesses:

  • Those who have annual gross income from business, over 10,000,000 euros, in at least one tax year, for tax years from 01/01/2018 onwards.
  • The spouse or other part of the taxpayer of the taxpayer who meets the audit conditions, regardless of business.
  • Taxpayers, regardless of annual gross revenue, who carry out cross -border transactions with affiliated companies, or with linked persons, and have an obligation to file an intra -group transaction prices and, only, to control the correct observation of the authority.

Who are at risk of receiving control by the new service

The “target” still includes natural persons, all of the territory, who meet any of the following criteria, regardless of whether taxpayers do business and independently of the amount of gross revenue:

  • The value of the real estate of the taxpayer, their spouse/other MSs and their protected children according to the CCP, as – calculated in the electronic application of the OPS. AADE’s assets exceeds cumulatively from 01.01.2020 onwards at least one year, € 2,000,000.
  • The annual living expense, resulting from the income tax returns of the tax year 2020 and then at least one year, exceeds EUR 150,000.
  • The amounts of imputed costs in the tax year 2020 and then at least in one year exceeds EUR 400,000.
  • They sent overseas remittances totaling EUR 200,000 or more, at least one year from 2020 onwards, as identified by the data transmitted to the AADE and the billing accounts for the shipment of the remittance.
  • The tax officers who serve, at the time of issuing the audit order, to AADE services, except for KEMEF.
  • The taxpayer’s spouse or other taxpayer who has a real estate of more than € 2 million, and taxpayers who report foreign residents.
  • Foreign legal entities or legal entities of property property and domestic legal entities who do not do any other business in at least one year than 2020 onwards.

Who are controlled on a special reason

Potentially and on a special reason, the connected persons are checked, with a controlled natural person, who has a real estate of more than € 2 million or is a foreign resident or by a legal person or with a property management company or if a request for information has not been notified in the context Audit order issued or no temporary corrective tax correction has been issued for the same use/tax year and the same type of taxation by another audit service.

The KEMEV microscope also includes cases for which the Tax Administration is transmitted to the Tax Administration.