How and where does AADE find the hidden incomes

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AADE finds from 7 sources any income that the taxpayers forgot to declare in the previous years or deliberately hid them, in order to avoid the payment of increased tax.

This period hundreds of thousands of taxpayers receive notes from the Tax Office, for incomes of previous years, which do not appear to have declarations in accordance with intersections, carried out by AADE.

However, this does not mean that the findings of the Tax Office are correct, as they may have occurred wrong conclusions from intersections as has been done many times in the past.

In these cases, the burden of proof is borne by the taxpayer who will have to prove that the income he allegedly has not declared or has never received, or declared but for some reason is not “seen” by the Taxisnet intersections.

The notes with the findings of the Tax Office are issued based on data obtained from the tax return of the obligor or and from data available to the Tax Administration, from other sources.

According to the tax legislation, AADE, by cross-referencing the tax returns of the previous years and specifically the declared incomes and the data that derive from other sources, issues and notifies accordingly. taxes, fines and surcharges.

In fact, it has the ability to send clearing notes with estimated taxes or with precautionary taxes.

The legislation also provides for issuance of an administrative tax assessment act based on information that may have been provided by the taxpayer in a tax return or any other information available to the Tax Administration.

In case that from data available to the Tax Administration, it results that they have been obtained from a taxpayer (natural person) income, domestic or foreign, regardless of category and source, ie from salaries, pensions, business fees, rents, dividends, interest, royalties, etc.

The specific income is added, if it has not been included in his declaration, then a new act of administrative determination of income tax is issued and notified, by which any additional tax due is determined and, where applicable, any amounts of the special solidarity contribution, the performance fee and the luxury living tax.

Where does AADE find the data?

For the administrative determination of the tax, the Tax Administration draws data, from the following sources of information:

  • Annual certificates of income received using the electronic method of communication via the Internet (certificates of salary or pensions, remuneration from business activity, income from dividends, interest, rights, as provided in particular for example in A.1025 / 2020, A.1009 / 2019 , POL.1025 / 2017 Decisions of the Commander of AADE),
  • Details of earnings received through the monthly detailed records of the electronic return of the payroll tax,
  • Information received electronically relating to income or expenses,
  • Information requested by organizations and bodies at the request of A.A.D.E.,
  • Information obtained in the context of the exchange of information between States,
  • Any available information from third parties, received by the Tax Administration based on the provisions of article 15 of the KFD, in order to cross-reference the declared incomes.
  • The data and information available to the Tax Administration, which cross-references and utilizes their conclusions.
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