Extension till 1the July 2024 took the submission of asset standing declarations (whereabouts), primarily based on the choice of the Audit Coordinator.
The declaration is made electronically, utilizing their codes at pothen.gr.
Who does it concern?
It must be famous that the registration and finalization of the declarations issues (aside from the debtors), spouses, estranged spouses and individuals with whom a cohabitation settlement has been concluded.
The statements in query are ready and submitted by the competent physique or the executive our bodies of the physique to which they belong or by which they’re supervised, whereas it’s identified that the non-existence of debtors should be declared electronically by finalizing a zero standing.
No modifications will probably be made
The related announcement clarifies that after the brand new deadline (1the July) no modifications will probably be doable and/or additions to the information of the digital assertion, whereas any omission or incomplete entry of information entails penalties.
The announcement intimately:
Our bodies Obliged to Submit a Declaration of Belongings (D.P.Okay.) & Declaration of Financial Pursuits (DOS) Regulation 5026/2023.
Topic: “Statements of individuals liable to submit annual Asset Standing Declarations (D.P.Okay.) and Declarations of Financial Pursuits (D.O.S.) for the yr 2024 (tax yr 2023) – Digital registration of individuals liable to submit D.P.C.”
With resolution No. 1505/27.05.2024 of the Audit Coordinator, primarily based on the choice of the Audit Committee of 11.05.2023, the deadline of article 17 par. 1 of Regulation 5026/2023 is exceptionally prolonged till July 1, 2024 (A’ 45) for the registration and finalization of the annual statements of liable individuals, together with spouses, estranged spouses or individuals with whom a cohabitation settlement has been concluded.
The statements in query are drawn up and submitted by the competent physique or the executive our bodies of the physique to which they belong or by which they’re supervised.
It’s identified that the non-existence of debtors should be declared electronically by finalizing a zero standing.
After the above date, no modifications and/or additions will probably be doable to the information of the digital assertion topic to the submission of VAT. & D.O.S. 2024. Any omission or incomplete registration of the above knowledge will entice the sanctions of Regulation 5026/2023 (Article 34).
For the aim of par. 1 hereof, the competent approved staff of every physique enter the applying of article 17 of Regulation 5026/2023 on the tackle www.pothen.gr after authentication with the credential codes of the Basic Secretariat of Info Programs and Digital Governance ( G.G.P.S.P.S.D.) of the Ministry of Digital Governance (TAXISnet private codes), in accordance with article 21 par. 2 of Regulation 5026/2023.
Obligor entities that want to switch or deactivate licensed customers should instantly designate at the least one worker and one among their deputies as accountable for communication and digital registration of the standing of obligees, sending by way of the e-mail tackle [email protected], duly signed single doc accompanied by the usual spreadsheet discovered on the hyperlink “Debtor Registration File Template” and accessible on the web site www.pothen.gr.
Related actions are additionally required from liable entities that haven’t but been registered within the single on-line utility.
Within the scenario of being obliged to submit an annual D.P.Okay. & D.O.S. 2024 (earnings and pursuits of the yr 2023 & property on 31.12.2023) should be included solely those that acquired, maintained or misplaced standing from 01.01.2023 to 31.12.2023 or from 01.01.2021 to 31.12.2023 for the debtors of article 4 , paragraph a of article 6 and paragraph a of paragraph 1 of article 8, together with their spouses, their estranged spouses or the individuals with whom they’ve entered right into a cohabitation settlement.
It’s clarified that the properties included within the parametric tables of the reporting utility have modified and are these of chapter B’ of Regulation 5026/2023 (articles 3 to 16). Consequently, a cautious verify of the property codes is required primarily based on the brand new file “Parametric Tables for 12 months 2024 Statements” which is obtainable on the web site www.pothen.gr.
The obligees are requested to right away full any inner procedures relating to:
1. the drawing up of the annual assertion of debtors D.P.Okay. & D.O.S. 2024,
2. informing the obligees of their inclusion in it and
3. informing the obligees in order that they’ll register/affirm by means of the “Notification of Partner Info/SSO Obligor Pothen Esches” utility on the web site www.pothen.gr, the small print of their spouses, their estranged spouses and the individuals with whom have entered right into a cohabitation settlement, in accordance with the next.
Obligors whose marital standing has modified throughout the yr 2023 in relation to the final finalized preliminary or annual D.P.Okay. of the yr 2022, in addition to those that acquired the standing of a debtor for the primary time in 2023, are required to log in to the brand new utility “Notification of Partner Particulars/SSO of the Debtor Wherever” on the tackle so as to disclose the Tax Registration Quantity (A.F.M.) of the spouses themselves, their estranged spouses or the individuals with whom they’ve entered right into a cohabitation settlement by choosing yr “2024” and declaration sort “annual”.
Obligors who don’t fall into the above instances are usually not required to take the above-mentioned motion and the small print of the spouses/spouses will probably be drawn from the final finalized annual or preliminary D.P.Okay. 2022. To this finish, the Obligors ought to instantly inform the obligors of their jurisdiction in regards to the aforementioned process.
Till 25/6 the registration of information for spouses
The digital registration of the partner’s data within the utility “Notification of Info of the Partner/MSS of the Obligor Wherever”, will probably be achieved till 25/06/2024. Then the related staff of the establishments should carry out the next actions till 1/7/2024:
- They choose the sphere “Print checklist of spouses/MSS” course of from which a file is created that features the spouses/MSS.
2. They combine electronically – “load” this file, with the tactic of maintaining it, with none change, within the already quickly saved state.
3. They finalize the scenario.
It’s clarified that within the file “Print checklist of spouses/MSS”, for the reason that data of the spouses/MSS was robotically extracted from the final finalized preliminary or annual D.P.Okay. yr 2022, “1/1/1900” will probably be displayed because the date of assumption of standing.
For the comfort of the related staff of the businesses, it’s said that they’ve the choice of choosing the “Spouses Particulars Verify” area, from which a press release is produced that features all of the debtors of the quickly saved assertion in addition to the supply for extracting the small print of spouses/M.S. .S. i.e. “Declaration of Partner” or “Final yr’s D.P.C.”.
For many who don’t have marital standing knowledge on this area, the indication “No Marital Knowledge Info” will probably be displayed. or final yr’s D.P.Okay.” and on this case the Obligors ought to inform these obligees.
After the ultimate submission, the citizen is knowledgeable by e-mail
It’s recalled that in accordance with the provisions of paragraph 1 of article 17 of Regulation 5026/2023, after the finalization of the standing of the liable individuals, a related e-mail message will probably be despatched to the e-mail tackle of the liable individual registered with the tax authority, motion which is accountable for informing the liable individuals about their obligation to submit D.P.Okay. and by which the competent worker of the establishment or physique of the primary paragraph is exempted from any related accountability.
What occurs to seconded staff?
Along with the above, it’s identified that any seconded staff must be declared by the physique to which they’ve been seconded, when the standing that makes them liable to submit a D.P.Okay., is acquired within the latter (host physique).
For instance, an worker who serves in a Ministry and is obliged to submit a D.P.Okay. attributable to his participation within the administration of an N.P.D.D., he’ll solely be declared within the debtor standing that will probably be drawn up and registered electronically by the N.P.D.D. and never within the scenario of the Ministry (organizational place), because it has no different capability.
Extra data
For any further clarifications and data, you’ll be able to name throughout working days and hours the POHEN Debtor Service Heart (KEY-POTHEN) at cellphone quantity 210-48.02.100 or by means of the part “Do you want assist?” after logging in along with your passwords to www.pothen.gr and choosing “Submit Asset Declaration.
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