The open accounts they have with the tax authorities should be closed by the end of the year by thousands of taxpayers by submitting an initial or amending tax return, without the threat of fines. They belong to this category employees and pensioners who in 2023 received retrospectively amounts of wages and pensions, those who want to cover presumptions with parental benefits, heirs of taxpayers who died in 2023 but also taxpayers who moved their tax residence abroad.
The four cases of taxpayers
In particular, the cases that must be closed in the next period and in any case by the end of December are the following:
1. Retrospectively. Employees of the private sector, pensioners, doctors of the National Health Service and other categories of taxpayers who, based on an electronic certificate of wages of the AADE, received in 2023 retroactively regardless of the time they go back, should submit until December 31, 2024 amending statements. The amending declaration is submitted for each year concerning retrospectives. The debtor enters his account on the myAADE digital portal and selects the years to which the retroactive returns collected in 2023 go back. For example, for the retroactive returns relating to the tax year 2020, he will choose the year 2021 as the year of declaration submission.
Immediately after the submission of the amending declaration, a new settlement note is issued with the amount of the tax, which must be paid in one lump sum until the end of January 2025. Pensioners in particular have the possibility, after applying to the AADE, to pay off the debts from the income tax that will arise from amending statements for the retroactive amounts of pensions of previous years, either in one lump sum or in 48 interest-bearing monthly installments based on the fixed arrangement.
It is noted that, based on the law, no fines and interest are imposed until the end of the tax year on the amending income tax returns submitted by employees or pensioners with backdated salaries or pensions of previous years, backdated unemployment benefits, fees of NHS doctors from afternoon clinics of NHS hospitals in which the salary or pension certificates were issued. The declarations are submitted electronically from the tax year 2015 onwards, while for the tax year 2014 and earlier they are submitted to the D.O.Y.
2. Coverage of evidence. Taxpayers who want to cover presumptions of living or acquiring assets are able to claim parental cash benefits but will have to submit the relevant returns by the end of 2024.
3. Heirs. By the end of the year, the heirs must submit the tax returns of taxpayers who died in 2023.
4. Change of residence. Those who in the previous year moved their residence abroad should submit a tax return by December 31, 2024.
Source: ot.gr
#IRS #pending #matters #close #year
