In a few days, 2022 is coming and taxpayers should be especially careful, as there are a number of unresolved issues that should be closed with the tax authority so as not to face unpleasant consequences, such as additional taxes, fines, as well as the return of assistance.

Some of the obligations that taxpayers must close on time by the last day of the year include income tax, ENFIA, installment agreements, reimbursement installments, and supporting documents so as not to be forced to return the money received and even with interest.

They also need to file declarations of retroactive and accrued remuneration paid in 2021, calculate income, expenses and discrepancies in myDATA, provide supporting documents for a refundable advance.

Taxpayer responsibilities also include those who have acquired assets this year (real estate, cars, etc.) and are at risk of falling into the presumption trap of avoiding additional tax by filing paternity financial declarations before Friday. , December 30 allowances and donations.

During the busy period, there is also a significant relief for taxpayers with the extension of the deadline for payment of tolls until the end of February.

Let us consider in detail the list of obligations of taxpayers until the end of 2022.

* Payment of the 8th installment of ENFIA.

* Payment of the 6th installment of income tax.

* Payment of the 6th installment of a refundable down payment.

* Installment payments on settled debts.

* Filing retroactive earnings and pension returns for private sector workers, retirees, EEA doctors, and other taxpayers who, based on the AADE Electronic Wage Statement, received retroactive payments in 2021, regardless of when they are returned. A declaration of change is filed for each year with regard to retroactive effect. The debtor logs into their myAADE digital portal account and selects the years to which the retroactive returns collected in 2021 belong. For example, for retroactive returns relating to the tax year 2019, the debtor will select 2020 as the filing year Immediately after filing the return about the change, a new payslip is issued with the amount of tax that must be paid once before the end of January 2023.

* Cash Parental Benefits and Donations: Taxpayers who want to cover presumptions of residence or acquisition of assets may qualify for parental cash benefits if returns are filed before the end of 2022. The filing can be made digitally through the myProperty platform or submitted to the Internal Revenue Service.

* Declarations of heirs: Heirs must file tax returns of taxpayers who died in 2021 to the tax office manually.

* Declarations of foreign residents: those who moved abroad in the last year must file a tax return

* Lost Rent: Filing a 2020 income tax return for a 2020 income tax return for which the relevant supporting documents were not submitted by the 2021 income tax return deadline year.

* Tax Disputes: Submission of an application to the Committee for out-of-court settlement of tax disputes, to resolve a dispute with an act of assessing taxes or penalties in accordance with tax laws, in cases that are in progress and have not been discussed, before StE and ordinary administrative courts before October 30 2020.

* Supporting Documents for Reimbursable Advance Payment: These are submitted to the AADE e-platform “myBusinessSupport” by Beneficiary Businesses that have not submitted in full the required supporting documents to receive assistance through the Refundable Advance Payment.

* Gambling: Filing a declaration and refund of the annual fee for the implementation of recreational technical games with playing cards for the next year.

* Legal entities: Submission of income tax returns for legal entities and legal entities with a tax year ending June 30th.

* ENFIA: Applying for suspension of ENFIA payment on conditions for legal entities.

* Intragroup Transactions: Preparation of a price documentation file for intragroup transactions and submission of a summary table of details of legal entities and legal entities with a tax year ending June 30th.

* MyDATA: Transfer of data to the digital platform myData, by recipients of counter national documents, in cases of either non-compliance with obligations to transfer specified data by issuers, or transfer with deviation, data on invoicing and self-invoicing to issuers due to lack of transfer from their name, etc. for the 2021 tax year.

* Income – expenses: data transfer to the myData digital platform, income and expense calculation reports for the 2021 tax year.

* Receipts: Provision of receipts for retail sales on the myData AADE digital platform by sellers of goods to travelers not registered in the country or in another Member State of the Community, traveling to a country outside the Community, from Greece or through another CM, for goods that are delivered and transported in personal luggage and are not subject to VAT. (without taxes)

* Contract farming: submit data to the AADE application of relevant contract farming agreements for the sale of products that were or will be carried out during 2022.

Source: RES-IPE