Of Chrysostom Chufi

It was June 17 when the freelancers – leading lawyers – appealed to the Council of State against the unconstitutionality of the presumption of their taxation last year. Unfortunately, for them almost a year later, the judges decided to reject their request.

Thus, freelancers and self -employed people have a deadline by September 15 If they want to challenge the evidence and request to be taxed Based on their real income after being first checked.

To do this as long as they complete the codes 443-444 in their tax return Which means that they ask AADE to check them by considering that there are no objective incomes that the Authority has predicted. The tax will, however, be confirmed and will have to be repaid throughout the dispute and control procedure.

In space 60 -day From the expiration of the deadline for submitting the tax return – that is, until September 15 – “the challengers” must complete one questionnaire on their property and their living conditions and their relatives. Something like a little one you were.

In the questionnaire, among other things they must complete:

  • Bank accounts, cards and lockers
  • Investments and securities
  • Valuables and works of art
  • Cash and cryptocurrencies available
  • Mobile property
  • Numbers of electricity and water supply
  • Fixed and mobile accounts
  • Insurance contracts
  • Tuition and travel

Completion and submission of the questionnaire takes place through a special application to the Digital Gate of AADE. Unless the questionnaire is completed within 60 days the right to question is lost.

During the tax audit the taxpayer is obliged to submit any available evidence for the obstruction of the correctness and accuracy of the questionnaire mentioned. Authorities have the right to extend control to earlier tax years if they consider it necessary.

The check is done within 12 months from submitting the relevant application. Upon completion of the tax audit, an act of tax correction is issued and any additional amount of tax shall be confirmed or the tax confirmed by the amount not due, deleted or refunded on a case -by -case basis.

This process, however, is true that last year it has discouraged many of the challenges. Of about 500,000 only a few more than 4.500… .The courage were found.

However, the doubt of the tax confirmed on the basis of imputed income can also be made for objective reasons. In this case, the necessary supporting documents must be composed. Specifically these objective reasons are:

  • The military service. If an expired, a recruitment certificate is submitted. If not, a Certificate of the unit serving
  • Imprisonment. Coated a release or detention certificate
  • Hospitalization. Certified Certificate of Nursing in a Public Hospital or Private Clinic
  • Pregnancy. Certified a pregnancy certificate by HIDA either by a public hospital or private clinic
  • Inability to work for 12 months after childbirth or adoption or childcare. For the first case, a birth registration is co -accorded. For adoption, the relevant court ruling and the adoption, the act of placement in a foster family and the certificate of registration of the minor in the National Register of Juvenile.
  • Extensive natural disasters. The decision of the competent authority that provides state aid is co -ordinated.
  • Revocation of a License or Prohibition of Operation
  • Other reasons for force majeure that could not be prevented such as serious health problems, accidents, etc.

The CoE’s decision, however, does not mean that no changes will be made to the specific way of taxation. To be precise and other changes because the former have already been made. In addition, the Ministry of Finance assures that the more the efficiency of the AADE control tools are evolving and increases, the lower the need to exist.