IRS: Who is targeted and threatened with fines –

AADE is looking for taxpayers who “forgot” to submit a tax return in the last five years. Cross-examinations to identify “hidden” income are in full swing, while the tax suit is being sewn up at the same time.

They are first on the list those who did not submit an income tax return in 2019, avoiding to show to the tax office the incomes they earned in 2018, which expires at the end of December. The notes with the taxes that taxpayers will be asked to pay should be gone by early December.

The guidelines of AADE

According to the guidelines of AADE:

1. For the tax year 2018 in cases where taxpayers, natural persons, despite their obligation to submit a tax return within 2019, did not submit it, a deed of estimated determination of income tax of natural persons is issued, provided that from the information available of the Tax Administration results:

• taxable material for the estimated determination of the tax liability
• amount of tax payable and
• the amount to be certified exceeds the amount of 30 euros

2. With the same act of estimated determination, the special solidarity levy, the pretension fee and the luxury living tax are calculated. In the case of spouses or parties to a cohabitation agreement, a deed of estimated tax determination may be issued for both spouses/parties of a cohabitation agreement, as long as the married relationship or the Cohabitation Agreement continues to exist until the date of issuance of the deed of estimated tax determination.

3. The deed of estimated tax determination is issued for income obtained on the basis of data obtained, among others, from:

• the electronic records of salary or pension certificates, remuneration from business activity and income from dividends, interest, rights for the tax year 2018 and
• from available data concerning other incomes and objective costs of living or acquiring assets or from an electronic database, which is available at AADE, as well as in the context of the exchange of information for the implementation of international administrative cooperation in the field of direct taxation and in arises from any available information from third parties that the Tax Administration receives.

4. In the statement that the taxpayers will receive, it will be stated that the Tax Administration proceeded with the estimated tax determination due to non-submission of a declaration by the date of issuance of the act of estimated tax determination. Also, the data that it took into account up to the above date for the estimated determination of its tax liability are listed.

5. The taxpayer is informed electronically about the note with the regret. In particular, he receives a notification on myAADE with a route (link) that takes him to the corresponding page of the AADE website, where he can see and print the issued tax assessment document. In addition, an electronic notification is sent to the e-mail address declared by the taxpayer.

6. After issuing the deed of estimated tax determination, the taxpayer may submit an income tax return for the 2018 tax year by submitting the necessary supporting documents. In this case, the deed of estimated tax determination automatically ceases to be valid, a deed of administrative tax determination is immediately issued based on the submitted declaration and the relevant supporting documents and the debts determined by the deed of administrative tax determination are confirmed. In the event that, based on the declaration, a smaller amount of debt results, the additional certified amount is deleted, and any additional amount paid is returned.

7. The taxpayer is obliged to pay the tax due on the basis of the deed of estimated tax determination within 30 days from the notification of this deed, unless he submits an income tax return.

The taxpayer has the option of filing an appeal within 30 days of its notification against the act of estimated tax determination.

Source: ot.gr