Thousands of tax cases in the tax office!

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Thousands of tax cases were barred for the years from 2005 to 2015, which the Tax Office did not manage to send the audit notes in time and can no longer control them.

The right of AADE to control them was also barred movements of bank deposits for the year 2015 (and previous years) as the five-year period expired in which he had the opportunity to control them and cross them with the declared income.

In particular, taxpayers who did not receive a checklist or settlement note, until December 11th for their tax arrears years 2015, 2012, 2010 and 2005, they have no reason to be afraid as the tax authorities can not reopen these cases.

For cases expired on 31 December 2021 the tax audit services had to send by December 11th the administrative determination of the tax, so that the taxpayers have a 20-day period to express their objections and to finalize the tax liability.

You will also need the checklist be issued and notified to the taxpayer within the deadline limitation period. These two parameters mean that thousands of tax cases are statute-barred.

Unless…

It is stressed, however, that they are excluded from the statute of limitations and the cases can be opened before 2015, if they arise “additional information.

Complementary are those facts, which could not have been known by Tax office, within the five years which is the general rule of limitation of tax cases. If any of them are identified, such as one fake or fictitious invoice, the case is reopened and the limitation period extends to a decade.

However, in the category of “supplementary data” do not fall into bank deposits, following court rulings, which ruled that the movements of bank accounts could be controlled by the Tax Office within five years.

This means that the Tax Office even if it finds one suspicious bank account transaction recorded in 2015, can not conduct a tax audit and certify taxes, fines and surcharges.

Which cases were barred?

The cases that are now barred are the following categories:

  • The tax cases for the year 2015 (income tax and VAT), for which initial timely declarations have been submitted or for which initial overdue declarations have been submitted no later than 31-12-2020. The specific cases are subject to the rule of 5 years limitation. It is essentially 5 + 1 years, as the five-year period begins to count, one year after that tax year. That is, for the year 2015, the tax return had to be submitted by December 31, 2016 and the deadline that the tax authorities have for the audit began to “run” from 1-1-2016 and expires on December 31, 2021. Which business not audited for the fiscal year 2015 until December 31, 2021, will not be auditable from 1-1-2022. It is noted that the cases for the year 2014 and the previous ones are already statute-barred, unless there are “additional data”.
  • The income tax cases concerning the year 2012, but the tradesmen “forgot” to submit tax returns on time and submitted them within 2018. For the specific cases the basic limitation period, which is 5 years, normally expired on 31-12-2017 (5 + 1 year from the tax use), provided that a timely tax return was submitted. However, because an overdue declaration was submitted in 2018, the limitation period is extended for a period of three years and even reaches 8 years.
  • The cases of income tax and VAT of the year 2010, for which “additional” data emerged. If the tax authorities identify, after the end of the normal five-year limitation period, “additional” data (eg fictitious invoices) from which it appears that there has been income concealment and tax evasion, the time of non-limitation is extended to ten years. It is noted that deposits in domestic and foreign banks are excluded from the supplementary data.
  • The VAT cases of the fiscal year 2010 for which no VAT return has been submitted. For these cases, a 10-year limitation period applies, which started “running” from 1-1-2011 -that is, after the end of the year 2010 in which the liquidation statement had to be submitted- and ends on 31st-12-2021.
  • The cases of the year 2005. In cases where no income tax return has been submitted for a year or an initial income tax return has been submitted overdue, the limitation period is 15 years. This means that the tax office has the right to carry out audits and impose fines and surcharges, until December 31, 2021, for the cases of fiscal year 2005. It is noted, however, that according to the relevant decision of the CoC, the 15-year period is the maximum limitation period, even if an overdue declaration is submitted at 13, 14, or 15 years from the year of obligation. That is, while until now, the limitation period was extended for a period of three years in the case of late submission of the declaration, the CoC decided that the extension of three years can not extend beyond 15 years.
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