The Obliged Bodies should inform their competent authorities of the aforementioned procedure
From the September 4 the process of submitting Pothen statements for the year 2023 for all liable persons, including spouses, estranged spouses or persons with whom a cohabitation agreement has been concluded, begins. The process ends on October 4.
Debtors whose marital status has changed within the year 2022 in relation to the last finalized initial or annual D.P.K. year 2022, as well as those who have not submitted an initial or annual D.P.K. year 2022, they are required to log in to the new application “Notification of data of Spouse/SSO Obligor Anywhere” until 09-24-2023.
To this end, the Obligor Bodies should inform their responsible parties of the aforementioned procedure.
Analytically
According to article 17 par. 1 of Law 5026/2023 (A’ 45), by the end of May of each year and before the submission of the annual D.P.K., it is necessary to register and finalize the annual statements of liable persons , including spouses, estranged spouses or persons with whom a cohabitation agreement has been concluded. The statements in question are drawn up and submitted by the competent body or the administrative bodies of the body to which they belong or by which they are supervised. It is pointed out that the non-existence of debtors must be declared electronically by finalizing a zero status.
Start – End of Statement Submission Deadline
Due to the need to adapt the relevant electronic application to the provisions of Law 5026/2023, following a relevant decision of the Audit Committee of article 25, the start of registration and finalization of the statements of debtors for the year 2023 (tax year 2022) is exceptionally set for September 4, 2023. The final date for the completion of the above procedure is set, by the same decision of the aforementioned Committee, as October 4, 2023.
Non-submission / incomplete registration – Consequences
After the above date, modifications and/or additions to the data of the electronic statement are subject to submission of D.P.K. & D.O.S. 2023 will not be possible, while any omission or incomplete registration of the above data will attract the sanctions of Law 5026/2023 (Article 34).
User login to the application
For the purpose of paragraph 1 hereof, the competent authorized employees of each organization enter into the application of article 17 of Law 5026/2023 (https://www.pothen.gr/pothen-main/main/katalogos.html) after authentication with the credential codes of the General Secretariat of Information Systems and Digital Governance (G.G.P.S.P.S.D.) of the Ministry of Digital Governance (TAXISnet personal codes), in accordance with article 21 par. 2 of Law 5026/2023 .
Certification / replacement of contact persons
Obligor entities that need to replace or deactivate certified users must immediately designate at least one employee and one of his deputies as responsible for communication and electronic registration of the status of the obligee, sending via the electronic address [email protected], duly signed single document accompanied by the standard spreadsheet (available on the website https://www.pothen.gr/katalogos or https://www.pothen.gr by selecting “Registration of Obligor Statements”). Similar actions are also required by liable entities that have not yet been registered in the single online application www.pothen.gr.
Actions of obliged entities regarding the registration of spouses
In the situation of being obliged to submit an annual D.P.K. & D.O.S. 2023 (income and interests of the year 2022 & property on 31.12.2022) must be included only those who acquired, maintained or lost status from 01.01.2022 to 31.12.2022 or from 01.01.2020 to 31.12.2022 for the debtors of article 4 , paragraph a of article 6 and paragraph a of paragraph 1 of article 8, including their spouses, their estranged spouses or the persons with whom they have entered into a cohabitation agreement. It is clarified that the properties included in the parametric tables of the reporting application have changed and are those of chapter B’ of Law 5026/2023 (articles 3 to 16). Consequently, a careful check of the property codes is required based on the new file “parametric tables for situations of the year 2023” which is available on the website https://www.pothen.gr/pothen-main/main/katalogos.html.
Update on the obligation to submit information of spouses by the agencies.
Following the above, the liable entities are requested to immediately complete any internal procedures regarding:
- the drawing up of the annual statement of debtors D.P.K. & D.O.S. 2023,
- informing the obligees of their inclusion in it and
- informing the obligees so that they can register/confirm through the application “Notification of Spouse Details/MSS Obligor Pothen Eschese” on the website https://www.pothen.gr, the details of their spouses, their estranged spouses and persons with which have entered into a cohabitation agreement, according to the following.
Procedure for submitting information of spouses
Debtors whose marital status has changed within the year 2022 in relation to the last finalized initial or annual D.P.K. year 2022, as well as those who have not submitted an initial or annual D.P.K. year 2022, they are required to log in to the new application “Notification of Spouse Details/SSO Obligor Pothen Esches” at the address https://www.pothen.gr/syzygos, in order to disclose the Tax Registry Number (T.F.M.) of the spouses them, their estranged spouses or the persons with whom they have entered into a cohabitation agreement. Obligors who do not fall into the above case are not required to take the aforementioned action and the information of the spouses/spouses will be drawn from the last finalized annual or initial D.P.K. 2022. To this end, the Obligors should immediately inform the obligors of their jurisdiction about the aforementioned procedure.
Deadline for submission of information of spouses
The deadline for the electronic registration of the spouse’s details in the application “Notification of Spouse Details/MSS of Obligors Anywhere”, is ten days before the deadline for the electronic registration of the data of the status of those liable to submit an annual D.P.K. & D.O.S. 2023 (par. 2 hereof) i.e. 24/09/2023.
Then, the competent officials of the agencies within the next 10 days from the end of the date of the previous paragraph:
- They select the field “Print list of spouses/MSS” process from which a file is created that includes the spouses/MSS.
- They integrate electronically – “load” this file, with the method of keeping, without any change, the already temporarily stored state.
- They finalize the situation.
It is clarified that in the file “Print list of spouses/MSS”, since the data of the spouses/MSS were automatically extracted from the last finalized initial or annual D.P.K. year 2022, “1/1/1900” will be displayed as the date of assumption of status.
For the convenience of the relevant employees of the agencies, it is stated that they have the option of selecting the field “Checking Spouse Details” from which a statement is produced that includes all the debtors of the temporarily stored statement as well as the source for extracting the details of spouses/MSS, i.e. ” Spouse’s Declaration” or “Last Year’s Income Tax Return”. For those who do not have marital status information in this field, the indication “No Marital Status Information” will be displayed. or last year’s PPC” and in this case the Obligors should inform these obligors.
Send an email to the obliged persons
It is recalled that in accordance with the provisions of paragraph 1 of article 17 of Law 5026/2023, after the finalization of the status of the liable persons, a relevant e-mail message will be sent to the e-mail address of the liable person registered with the tax authority, action which is responsible for informing the liable persons about their obligation to submit D.P.K. and by which the competent employee of the institution or body of the first paragraph is exempted from any relevant responsibility.
Seconded employees
In addition to the above, it is pointed out that any seconded employees should be declared by the body to which they have been seconded, when the status that makes them liable to submit a D.P.K., is acquired in the latter (host body). For example, an employee who serves in a Ministry and is obliged to submit a D.P.K. due to his participation in the management of an N.P.D.D., he will only be declared in the debtor status that will be drawn up and registered electronically by the N.P.D.D. and not in the situation of the Ministry (organizational position), since it has no other status.
Providing clarifications / information
For any additional clarifications and information, you can call during working days and hours the POHEN Customer Service Center (KEY-POHEN) at the information telephone number 210-48.02.100 or through the section “Do you need help?” after logging in with your passwords at www.pothen.gr.
Source: Skai
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