2024-04-28 15:03:23
Faced with tax fines this year, taxpayers who fail to submit or submit their tax returns late, unless of course from the additional tax in case debit note.
The said fine amounts to 100 euros for employees, pensioners and farmers, to 250 for those who keep simple books and to 500 euros for those who keep double books.
The above fines are not imposed in case of submission:
- overdue amending income tax return of a natural person or legal person or legal entity, from which the additional amount of tax resulting to be paid, in relation to the original return, is up to 100 euros,
- overdue initial income tax return of a natural person or legal person or legal entity, from which the resulting amount of tax to be paid is up to 100 euros.
Also, no fine is imposed in case of late amendment submission
tax return if it concerns the correction of data of an informative nature,
which are not related to the determination of the tax resulting from the declaration.
On the other hand, when the tax return is inaccurate and the amount of tax resulting from the tax return falls short of the amount of tax resulting from a corrective tax assessment made by the tax administration, the taxpayer is subject to a penalty on the tax difference arising payable as follows:
a) 10% of the amount of the difference, if the amount in question is between 5% and 20% of the tax resulting from the tax return,
b) 25% of the amount of the difference, if the amount in question exceeds 20% and amounts to up to 50% of the tax resulting from the tax return,
c) 50% of the amount of the difference, if the amount in question exceeds 50% of the tax resulting from the tax return.
Payment of interest
If any amount of tax is not paid within the statutory period for payment, the taxpayer shall be liable to pay interest on such amount of tax for the period of time from the day following the expiry of the statutory period.
In the case of an overdue, initial or amending declaration, as well as in the case of an estimated, corrective or interim determination of the tax, the starting point for calculating interest is the expiry of the deadline on
which the resulting tax should have originally been paid, under the law.