Retrospectively: “Mill” with the amending statements


By Kostas Tsavalos

In Hundreds of thousands of taxpayers entered great adventures with the tax office (employees and retirees), who received years ago from salaries, pensions, allowances and agricultural allowances, and are now required to submit amending declarations by the end of 2021.

It is not so much the limited time that… causes a nervous breakdown in taxpayers, but the fact that employers and funds – even after many years – settle arrears retroactively with the result that taxpayers are required to submit three or four times amending statements for the same year, literally losing the account. Due to the lack of information from employers, agencies and funds, the majority of taxpayers do not even know what retroactive payments are and when they have to file amending statements. The fine for non-submission of an amendment declaration is 100 euros, unbearable amount for the budgets of workers and small pensioners.

The problem is huge – especially with retirees – while accountants ουν raise their hands as they are called within a suffocating time frame to unravel the “tangle”. Request a period of at least two months for the submission of handwritten and electronic amendments concerning retroactive earnings and agricultural compensation due to problems identified with earnings certificates.

As reported by Panhellenic Federation of Tax Freelancers (POFEE) in her letter to the Minister of Finance Christos Staikouras, the Deputy Minister Apostolos Vesyropoulos and the head of AADE George Pitsilis, it has been observed that in many cases “a new retrospective certificate file was uploaded for previous years, with different amounts of income, thus requiring taxpayers to resubmit an amendment declaration”.

This statement, as the accountants point out, is overdue, is accompanied by a fine of 100 euros and is a condition for sending the new amendment statement regarding the retroactive pensions of 2020. For these cases, the leadership of the Ministry of Finance has been requested not to be considered overdue. , if the original declaration has been submitted on time, and no fine has been imposed. Following the reactions of the pensioners who are faced with the imposition of a fine of 100 euros for overdue declaration of retroactive despite the fact that they had no information from the paying agency, AADE, according to accountants, asked the relevant services to be informed about how the certificates of remuneration are issued to the beneficiaries of these services, as well as the manner of notifying them of the modification of their remuneration (especially in the case of retroactive remuneration) after the date of submission of their income tax return.

According to the document h ΑΑΔΕ will use this information in order to inform the interested parties about the ways of recovering the respective salary certificates that concern them, so that they can fulfill their tax obligations on time and without sanctions. It has been found that many bodies either do not issue printed annual salary certificates to the beneficiaries or modify the posted salary data they have submitted to AADE without notifying the beneficiaries, so that they can submit an amended income tax return as due due and without sanctions.

There is also a problem in cases where a new payroll file has been submitted, after the submission of the income tax returns of the relevant year or after the deadline for their submission, with the beneficiaries claiming that they have not been notified by the payer of these salaries . It is also stated that in cases where amendment certificates of remuneration are issued to the beneficiaries, there are phenomena that have a date of issue similar to the date of issue of the original certificate of remuneration (which did not include retroactive remuneration), so the beneficiary has no means of proof the timely submission of his amending statement with retroactive remuneration.

Please note that by December 31st you must submit: -Declarations of the tax year 2020 in case of death of the taxpayer for which his heirs are obliged to submit. – Declarations of taxpayers whose request for transfer of their tax residence abroad within 2020 was accepted or their request was not accepted due to the fact that the supporting documents submitted on time were not considered sufficient and accurate. – Amending income tax returns submitted by employees or retirees with retroactive salaries or pensions of previous years, retroactive unemployment benefits, salaries of NSS doctors from afternoon clinics of NSS hospitals, etc. if the certificates of salary or pensions were issued within 2021. -Amendment declarations submitted late, not due to the fault of the income recipient, but due to late submission of an initial or amending electronic file to the A.A.D.E., monthly or annual, by the employer / competent body that has the obligation, and which are considered timely if the certificate from the institution was issued or amended within 2021. Submission of income tax returns of legal entities and legal entities with a tax year ending on June 30.  

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