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Since Friday, April 24, the files of the banks for electronic purchases made by more than 8 million taxpayers, in the year 2019, are in the hands of the Tax Office.
The specific data will be crossed with what the taxpayers will write in the codes 049 – 050 of the tax returns., to identify those who can falsely declare that they have made the electronic purchases they are required to make, based on income.
The risk of losing the tax-free limit is visible, for several thousand taxpayers, as evidenced by the experience of previous years.
By decision of AADE, Banks were forced to send the files with the electronic purchases to Taxisnet on April 24. Data is aggregated by VAT and must include transactions with business accounts that were declared before February 28, 2020.
It is recalled that for the 2019 income, taxpayers must have made electronic purchases (through cards, web banking, etc.) depending on the amount of their income according to the following scale:
- 10% of your annual income, real or imputed, if that income amounts to 10,000 euros,
- 10% on the first 10,000 euros and 15% on the excess amount, if your real or imputed annual income amounts to 10,001 to 30,000 euros and
- 10% on the first 10,000 euros, 15% on the next 20,000 euros and 20% on the excess amount, if your real or imputed annual income exceeds 30,000 euros.
Traps and dangers
Relevant codes, 049-050 Family expenses with electronic means of payment will be supplemented by taxpayers at their own risk.
Relevant codes will not be pre-populated based on bank details, but it will be completed by the taxpayer, who will also be responsible for the receipt.
However, the Tax Office already has the 2019 electronic markets in its hands, so you have the opportunity to verify the accuracy of the listed data. In case of inaccuracies, they will have to pay additional taxes, as well as fines.
In particular, the data sent by banks refers to the total electronic payments of each taxpayer. Among them are payments that do not “count” for the construction of the tax-free limit and needs attention.
Example. Taxisnet information establishes that taxpayer X made electronic payments worth 9,000 euros in 2019. However, among them are payments that are not recognized for the construction of the tax exemption, which amount to 3,000 euros, such as p. Eg rent payment, car purchase, motorcycle, road tax, tax payment, loan installments.
The specific taxpayer in codes 049 -050, must indicate the amount of 6,000 euros, which corresponds to the expenses that are recognized. If you have an income that requires electronic payments of 9,000 euros and set the amount of 9,000 euros in codes 049-050 and it is verified, you will be subject to an additional tax on the difference, as well as a fine.
In addition, for the number of receipts that each taxpayer must complete, either real income or the impure, whichever is larger.
It is worth noting that these two traps cost taxpayers additional taxes. 36 million euros, in 2018, since either the tax exemption was less than the income, or an audit found that the receipts were less than those that should have been collected.
As its details reveal Independent Public Revenue Authority, οι employees paid more income tax of 16.9 million euros, while the retirees They were charged an additional tax of 9.5 million euros.
In cases where costs are non-existent, the debtor will pay 22% for the amount that is not covered, but also with a fine for inaccurate declaration.
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