2024-05-25 11:43:04
The taxpayers they’re additionally threatened with overtaxation as a result of presumptions, in addition to with the lack of social advantages and advantages if they don’t take care to examine their declarations totally earlier than submitting them to AADE.
The truth that the declarations of those taxpayers have already been pre-completed by the AADE with the minimal required knowledge for his or her submission shouldn’t be reassuring for the precise residents, as a result of there’s a risk that the results of the liquidation might shock them unpleasantly.
It is because, in lots of the circumstances of those taxpayers, there’s a risk that the ultimate quantity of revenue tax has been calculated not on the premise of the declared revenue however on the premise of a a lot increased quantity of revenue, which may have arisen as a result of software of the presumptions livelihood and acquisition of belongings.
Two variations
On this case two issues may have occurred:
1) A further tax burden may have arisen which can be identified upfront to the taxpayers, on condition that the AADE additionally carries out a pre-clearance on the precise declarations, i.e. points
upfront a abstract assertion stating the quantity of tax to be paid if the return is submitted as is.
2) The probabilities of dropping social advantages and advantages may have elevated, because the a lot increased presumptive incomes that can have been decided based mostly on the presumptions of residing and buying belongings might exceed the revenue thresholds for the granting of the precise advantages and advantages, leading to taxpayers lose the best to gather mentioned quantities.
This second consequence is extra critical, extra essential and never simply detectable.
What to be careful for
The method of totally prefilling, preclearing and automating the submission of the tax return is utilized this 12 months within the circumstances of workers and pensioners with out revenue from different sources or with revenue and deposit curiosity.
For these taxpayers, the pre-filled revenue tax returns have been pre-cleared by AADE and abstract momentary clearance notes have been issued and posted on their accounts on the AADE digital portal, earlier than they’ve even seen and checked their returns and naturally earlier than they’ve even submitted them .
Due to this fact, these taxpayers they need to not rush both to instantly submit their declarations by urgent solely the “Submit” button, but in addition to not go away them unchecked in order that AADE submits them mechanically.
As a result of, as we talked about above, their declared incomes could also be decrease than these ensuing from the tax workplace’s presumptions they usually might not realize it.
On this case, they are going to be required to pay a a lot increased quantity of revenue tax, disproportionate to their low declared revenue, which they will solely discover out in the event that they log into their accounts on the AADE digital portal and see the quantities of tax payable that the posted pre-liquidation kind (the abstract provisional liquidation kind).
Moreover, whereas they could assume that based mostly on the low revenue they’ve declared they’re entitled to some allowance or different profit, in actual fact they could finally be discovered to not be eligible, as the upper quantity of revenue decided on the premise of presumptions and which can be increased than the relevant revenue restrict to qualify for the profit or profit.
Management is important
These taxpayers ought to due to this fact first log into their accounts on the AADE digital portal, see their pre-completed declarations and pre-clearance types and examine, with the assistance of their accountants, if there may be an assumed revenue increased than declared.
If so they need to look to cowl the additional distinction between assumed and declared revenue by getting into in codes 781-782 of desk 6 of the tax return some quantity of capital expenditure from earlier years’ revenue or, in codes 787-788 of desk 6 of the return , some sum of money mortgage, donation, parental profit, inheritance, winnings from a sport of likelihood, lump sum compensation, and so on. acquired in 2023.
In different phrases, they may first want so as to add to their tax return knowledge for quantities that cowl presumptions and are needed each for lowering their tax burden and for securing rights to gather social advantages, after which submit the return.
AADE sends notifications to taxpayers
Already to the taxpayers who throughout 2023 obtained revenue solely from salaries or pensions or curiosity on deposits, in addition to to those that obtained revenue final 12 months solely from curiosity on deposits, AADE is sending nowadays an email correspondence which states the next directions:
“Expensive Madam / Expensive Sir,
We want to inform you that we’ve got pre-filled your Declaration based mostly on all the knowledge that’s presently out there to us, and we’ve got calculated your tax legal responsibility.
So long as the main points are correct and there aren’t any different particulars that haven’t been pre-filled, you don’t want to take any motion to submit your assertion, as will probably be finalized by our service, via an inside course of, on Tuesday 2/7/2024, after the expiry of the preliminary deadline for submission of declarations. In any case, if you want, you possibly can submit your declaration earlier.
If the knowledge isn’t correct or info is lacking, you might be obliged to change and/or full the proper info and submit your declaration by the deadline for its submission.
Significantly:
a) till Monday 1/7/2024 you possibly can submit an preliminary declaration
b) from Tuesday 2/7 till Friday 26/7/2024 you possibly can submit an amending declaration, with out penalties (the preliminary declaration is in place).
If the knowledge we’ve got about you modifications, you may be notified with a purpose to revisit the appliance, see the ensuing knowledge on your tax legal responsibility and, relying on the time at which the change occurred, take the suitable needed actions.
Significantly:
a) if the change happens earlier than your declaration is submitted both by you or by our service, with the above inside process, so long as you agree with the change, you’ll not have to take any motion. We are going to keep in mind the most recent knowledge and calculate your tax legal responsibility based mostly on it.
b) if the change happens after submitting your declaration, for those who agree with the change, you might be required to submit an amending declaration.
If you don’t agree with the change, we advocate that you simply contact your tax advisor in regards to the actions you will want to take.
You may view and examine the correctness and completeness of the main points of your declaration, on the digital portal myAADE (myaade.gov.gr), on the route
“Purposes > Standard Purposes > Declaration of Social Safety (E1-E2-E3)
Login to the appliance”, choosing “Yr 2024”, utilizing your private codes.
In the identical route you possibly can see the tax legal responsibility that can be decided based mostly on these knowledge by choosing
“Replace of Revenue-Bills-pre-clearance of Debtor’s tax” or “Replace of Revenue-Bills-pre-clearance of tax of Partner/Mss” by
case”…”.