2017 Tax declarations: Everything you should know – Pitfalls and mistakes

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WHO IS OBLIGED TO FILE A DECLARATION?
Every natural person, who has a residence in Greece (form ?1), has attained the age of 18 years, irrespective of whether he/she is a dependent family member or not and has a real or taxable income.
Taxpayers who have commenced a business activity are obliged to file an income tax declaration in all cases.
Residents living abroad must file a declaration only if they have a real income, taxable in any way (e.g. based on a scale or independently) or exempt from taxes, from sources in Greece.
It is compulsory to declare all income irrespective of the manner in which it is taxed, as well as all income which is exempt from taxation. Whenever taxes are withheld, even in the case of independently or specially taxed incomes, the withheld or paid tax, as the case might be, must be mentioned.

HOW TO FILE AN INCOME TAX DECLARATION
1. The spouses are obliged to file a joint income tax declaration, provided they are married at the time of the declaration; the corresponding tax, duties and contributions are calculated separately according to the income of each spouse.
2. Persons who have concluded a civil union contract may also file a joint declaration. In this case, they are taxed in the same manner as married couples. The husband or the party of the civil union who is declared as the liable person in the declaration, is also liable for the income of his spouse or the other party of the civil union respectively.
3. The spouses or parties of the civil union, file a separate tax declaration, each for his/her income in the following cases:
– The marital cohabitation or the civil union has been terminated at the time of the declaration.
– When one of the spouses or one of the two parties of the civil union is in bankruptcy or is subject to litigation guardianship.
4. The following are also obliged to file a tax declaration:
– The parent or the party of the civil union who exercises parental control over the income of minor children, subject to the provisions of par. 4 of article 11 of the Code of Income Taxation.
– The custodian or the provisional trustee or administrator in bankruptcy or the sequestrator in cases of vacant estates or liquidations or bankruptcy or sequestration, respectively.
– The legal guardian or the tutor or the litigation guardian, in the cases of minors or persons who are subject to litigation guardianship, respectively.
– The inheritors of the taxpayer for his total income until the date of his death.
5. Natural persons who have concluded a civil union agreement may file a joint income tax declaration provided they inform the Department of Administrative & Computerized Support of the competent Public Revenue Agency with a declaration of amendment.

WHEN AND HOW TO FILE A DECLARATION
1. The annual income tax declarations for the 2016 tax year of the taxpayers of article 67 of Law 4172/2013 must be filed with the use of an electronic method of communication via the internet.
2. The aforementioned applies to declarations which are filed by the taxpayers themselves using their own access codes or by an authorized accountant-tax consultant using his own access codes; the authorization concerns the management of the ?1, ?2 forms (as updated by the electronic files of the Directorate of E-Government of the Independent Authority for Public Revenue (?.???.?.) and ?3 irrespective whether the taxpayers are registered in the TAXISnet electronic services. In this case solemn declarations of Law 1599/86 from any administrative authority or Citizens Affairs Center (par. 1 of article 11 of Law 2690/1999 – Government Gazette 45 ?? as in effect) towards the accountant are required, in which case the taxpayer’s signature and his spouse’s must be authenticated.
3. The declarations of the deceased individuals are filed to the competent Public Revenue Agency, exclusively in written form, without delay until 31/12/2017. In this case, prior to the filing of the declaration, the Department of Administrative and Computerized Support of the Public Revenue Agency of the deceased must be informed of the date of death and the information of the legitimate inheritors/ next of kin, by submitting the necessary supportive documentation.
4. The declarations are filed electronically via the internet and are forwarded to the competent Public Revenue Agency for verification.
5. If the declaration cannot be filed electronically due to a proven technical problem which cannot be resolved by the Directorate of E-Government or if the competent Supervisor of the Public Revenue Agency judges, exceptionally, that there is an objective and real reason for which the declaration cannot be filed electronically, the declaration may be filed in a written format at the competent Public Revenue Agencies.
6. In cases 3 and 5, the declaration is filed in one (1) copy to the supervisor of the Public Revenue Agency, in person, by the taxpayer, an inheritor or a person authorized for this purpose.
7. All late initial and amending income tax declarations are filed electronically via the internet.
8. If the initial declarations have been assessed by the Public Revenue Agencies, all amendments filed within the deadline or after the deadline, must be filed in written format at the competent Public Revenue Agencies.
Also, any amendments for previous years are filed in written format at the competent Public Revenue Agencies. Especially for the 2015 tax year, all late initial and amending income tax declarations are filed electronically following the publication of Decision under no. ???.1034/2017 of the Ministry of Finance. In application of the provisions of articles 57-61 of Law 4446/2016, the declarations of the 2015 tax year are filed in written format at the competent Public Revenue Agency.
It should be noted that if a tax resident of Greece moves his residence abroad, the declaration can be filed at any time during the tax year and at the latest until 31/12/2017 (??? 1058/2015) and it is considered to have been filed within the deadline.

WHERE TO FILE THE INCOME TAX DECLARATION
The declaration must be filed at the Public Revenue Agency of the spatial jurisdiction in which the most recent address or main residence of the taxpayer, declared at the Department of Administrative & Computerized Support of the Public Revenue Agency of the Tax Administration, is located.
In case the taxpayer has a business or is self-employed, the declaration will be filed at the Public Revenue Agency of the spatial jurisdiction in which the most recent address of the head office of his main business or his main occupation, declared at the Department of Administrative & Computerized Support of the Public Revenue Agency, is located at the time when the declaration is filed.
Any taxpayer who partakes in personal companies, limited companies, consortia, joint ventures, etc., must file his declaration at the Public Revenue Agency of the region in which his residence is located and not at the Public Revenue Agency of the region in which the head office of the company, consortium, joint venture etc., is located.
If the business activity has been terminated, the declaration must be filed at the Public Revenue Agency where the most recent address or main residence of the taxpayer, declared at the Department of Administrative & Computerized Support, is located.
i. For residents living abroad who are obliged to file a declaration in Greece, including the natural persons who are residents abroad and partake in legal persons or legal entities in Greece, the declaration must be filed at the Public Revenue Agency for residents living abroad, if the tax representative they have appointed falls under the jurisdiction of any Public Revenue Agency of the Prefecture of Attica for income tax purposes.
If the tax representative they have appointed falls under the jurisdiction of a Public Revenue Agency outside the Prefecture of Attica for income tax purposes, the declaration is filed at the Public Revenue Agency of the capital city of the Prefecture.
If the tax representative falls under the jurisdiction of a Public Revenue Agency of the Prefectures of the Dodecanese and the Cyclades for income tax purposes, the declaration is filed at the Public Revenue Agency where he belongs.
If more than one Public Revenue Agency operate in the capital of a prefecture, the declaration is filed at the 1st Public Revenue agency of that prefecture, except for the Prefecture of Thessaloniki, where the declaration is filed at the 4th Public Revenue Agency of Thessaloniki.
ii. For residents living abroad who have a postal address in Greece where they temporarily reside and are obliged to file an income tax declaration in Greece, the declaration is filed at the Public Revenue Agency for residents living abroad provided the address of the natural person who is a permanent resident abroad falls under the jurisdiction of any Public Revenue Agency of the Prefecture of Attica for income tax purposes. If the address of the temporary residence of the natural person who is a permanent resident abroad falls under the jurisdiction of a Public Revenue Agency outside the Prefecture of Attica for income tax purposes, the declaration is filed at the Public Revenue Agency of the capital city of the Prefecture.
If the address of the temporary residence of the natural person who is a permanent resident abroad falls under the jurisdiction of a Public Revenue Agency of the Prefectures of the Dodecanese and the Cyclades for income tax purposes, the declaration is filed at the Public Revenue Agency where he belongs.
If more than one Public Revenue Agency operate in the capital of a prefecture, the declaration is filed at the 1st Public Revenue agency of that prefecture, except for the Prefecture of Thessaloniki, where the declaration is filed at the 4th Public Revenue Agency of Thessaloniki.
iii. Where the declarations are filed by the inheritors of the deceased or by the custodian of a vacant estate, the declaration is filed at the Public Revenue Agency of the spatial jurisdiction in which the deceased resided or where the head office of his business installations were located prior to his death.
iv. In the case of spouses/ parties of a civil union who belong to a different Public Revenue Agency, the declaration is filed at the Public Revenue Agency where the husband/ party of the civil union, declared as the liable taxpayer, files his income tax declaration.
The taxpayer can appoint a tax representative in Greece by entering the tax representative information in the field “REPRESENTATIVE” of table 1 of the income tax declaration (form ?1).
The appointment of a tax representative does not transfer the obligation of the natural person living abroad to file an income tax declaration to the representative. (Decision of the Ministry of Finances under no. ?????- ??? 1283/2013 Government Gazette 3367?31.12.2013).
The taxpayers are obliged to inform the Department of Administrative and Computerized Support of the Public Revenue Agency of their place of residence if there is a change of address, of family status, etc. Especially, regarding any change in the address of his place of business activity, it must be declared within thirty (30) days.

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?? ?????????????? ???????????? ?? ??????????? ?? ????? ??????????? ??? ?????????????? ??????????? ??? ?.?.?. ??? ????????? ??? ??????????? ???????? ??? ????????? ?????????, ????????????? ?????????? ?.??. ?????? ??? ??????????? ???????? ??? ????????? ??? ????? ??????? ??? ???????????? ???? ???? ?? ?????? ?? ???????????????? ????? ??????? (30) ??????.

????: newsbomb.gr

 

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