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The tax administration plans to send thousands of tax returns to taxpayers who forgot to report their 2014 income.
According to Kathimerini, in a circular issued by the governor of AADE, George Pitsilis instructs the tax authorities to determine the tax due and send the invoice to taxpayers, who were found at intersections who did not declare their income. 2014, at the end of the year, the pertinent cases are prescribed. It should be noted that last month AADE identified around 100,000 taxpayers who have not declared with the tax return filed in 2015, income from retroactive pensions, foreign pensions, income from short-term leases of Airbnb-type properties.
These taxpayers have already received an email from AADE asking them to file overdue tax returns before the tax office confirms the undeclared income tax. Those who don’t rush to the tax office will start the estimated tax calculation and then send the offset notes to the taxpayers.
According to the instructions of the AADE commander:
1. For the 2014 financial year, in the cases in which some natural persons, despite their obligation to render a declaration within the year 2015, did not present it, an act of estimated determination of personal income tax is issued, provided that from the data of provided by the tax administration results in:
(a) taxable material for the estimated determination of the tax liability;
(b) amount of tax to be paid; Y
c) That the amount to be certified for the taxpayer exceeds the amount of 30 euros. The special act of appraisal determines the special solidarity contribution, the rate of return and the luxury life tax.
2. The estimated tax assessment is issued for income derived on the basis of data obtained from, among others:
a) the electronic files of certificates of salary or pensions, remuneration for business activity and income from dividends, interests, rights for the year 2014 and
b) from available data on other income and objective expenses for subsistence or acquisition of assets or come from an electronic database, available in AADE, as well as in the context of information exchange for the implementation of international administrative cooperation in the field of direct taxation and in general of any information available from third parties received by the tax administration.
3. The tax return that taxpayers will receive will indicate that the tax administration carried out the evaluation of the estimated tax due to the non-presentation of the return on the date of issuance of the law for the evaluation of estimated tax. Likewise, the data that he took into account until the previous date for the estimated determination of his tax obligation are listed.
4. Penalties will not be charged on the amount of tax determined by the evaluation of the estimated tax, but interest will be calculated.
5. The taxpayer is electronically informed about the tax that he is obliged to pay and specifically receives the corresponding notification in his personal mailbox on Taxisnet.
6. After the issuance of the estimated appraisal deed, the taxpayer may submit to the tax office a handwritten income tax return corresponding to fiscal year 2014, presenting the necessary supporting documents. In this case, the estimated tax assessment law automatically ceases to be valid, a new assessment is issued immediately based on the submitted return and the relevant supporting documents.
In 75.2 billion the declared revenue of 2019
1 out of every 2 employees and 3 out of 4 businessmen declared income below 10,000 euros in 2018. At the same time, total declared income amounted to 75,200 million euros with 6,500 million euros for presumptions.
According to the AADE statistical bulletin prepared by the Taxheaven scientific team, through the implementation of the electronic receipts measure, additional taxes of 23 million euros were imposed on employees who did not comply with the required electronic spending limit.
From the analysis of the AADE statistical bulletin, carried out by the Taxheaven scientific team, the following results are obtained:
• Income declared by all individuals in 2018 amounted to 75.2 billion euros, while the income on which all individuals were taxed reached 81.6 billion euros due to the increase in presumptions. Compared to 2017, a higher income of 1.6 billion euros was declared, while the tax base increased by 1.2 billion euros. Detailed by source of income declared in fiscal year 2018
• The certified tax on individuals (employees, farmers, retirees, companies) was 8,400 million euros, an increase of 123 million euros compared to 2017. Tax on individuals was also charged for not completing the amount required by an amount of 22.7 million euros.
• Of the total number of taxpayers (returns) with real estate income, 90.57% declare income up to 10,000 euros.
Source: Diary
