ΦΟΡΟΛΟΓΙΚΕΣ ΔΗΛΩΣΕΙΣ
- 30 Apr 2023
- economy
Titles to the fine for the late submission of tax returns of natural persons in the case where no tax arises or the tax that is assessed is lower than 100 euros is thrown by a provision of the law which is forwarded to the Parliament by the Ministry of Finance.
As euro2day.gr reports, the provision is included in a sweepstakes bill which legislates recent announcements for the revival of 72 and 120 installment debt settlement schemes, but also for the creation of a new regulation for consistent taxpayers before the energy crisis, as well as measures concerning the return of the VAT on agricultural oil throughout 2023, the corresponding extension of the reduced VAT in catering, transport, tourism and culture, as well as the reinstatement of traffic fees by month from April.
Information indicates that although the provision for the provision of bonuses to those who reveal tax evasion through the Appodixi application is ready, with the data so far, it has not been included in the provisions that will be forwarded within the week for submission to the Parliament.
On the contrary, a provision was added to the bill which abolishes the fine of 100 euros for late submission of credit and zero income tax returns as well as for declarations from which a tax of up to 100 euros arises. It was preceded by the abolition of the 100 euro fine for amended statements.
Last year more than 100,000 declarations were submitted late despite successive extensions of the deadlines. According to the current legislation:
A fine of 100 euros is imposed on overdue initial declarations of natural persons, regardless of the result of the liquidation (credit, zero, debit). When the initial overdue declaration is debited, a penalty of 0.73% is imposed for each month of delay from the due date of tax payment.
A fine of 100 euros is imposed on overdue initial statements of individuals and legal entities that keep aplographic books, which are credit or zero, while a fine of 250 euros is imposed on debit initial statements.
A fine of 100 euros is imposed on overdue initial statements of individuals and legal entities that keep duplicate books, which are credit or zero, while debit initial statements are subject to a fine of 500 euros.
