From March 25, taxpayers can startsubmitting your tax returns and those who wish have the opportunity to gradually pay off their debts, despite the fact that the payment period the first installment remains on July 31, 2023.. Agencies and accounting departments of enterprises will have to send statements of wages by February 28, and banks – information about the operations of taxpayers. It is noted that this year the tax will again be paid in eight monthly installments.

Shortly before opening the electronic declaration system, taxpayers need to know the following:

1. Electronic receipts: Expenses made through electronic payments (card, e-banking, etc.) must cover 30% of the taxpayer’s income, with a maximum limit of 20,000 euros. Taxpayers who were unable to collect the required receipts due to tax laws will be asked to pay an additional tax of 22% on the missing receipts. For example, if a taxpayer with an annual income of 15,000 euros made electronic payments of expenses totaling 3,000 euros, which corresponds to 20% of his annual income, he will be liable to pay an additional tax of 22% this year on the uncovered 10% of his annual income. , i.e. 330 euros (22%x10%x15,000 euros).

2. Evidence: Taxpayers who do not justify imputed costs with their income will be taxed on a presumption basis. The imputed costs that threaten to increase the taxation of individuals are as follows:

• Dwellings: The presumption is calculated on the basis of square meters of the main dwelling occupied or rented or donated by the owner.

• Automobiles: The presumption for automobiles is based on cubic centimeters and starts at EUR 4000 for vehicles up to 1200 cc. and scaled accordingly.

• Tuition fees in private schools and educational institutions.

Organizations and business accountants must send a salary statement by February 28.

• Expenses for domestic workers, car drivers, teachers and other staff.

• Pleasure boats. The presumption is calculated on the basis of measures.

• Pools. The presumption is calculated based on their surface and is adjusted based on whether it is external or internal.

• Expenses for acquiring assets during 2020 such as real estate, cars, paintings and generally high value goods.

• A minimum objective cost of living, which is set at €3,000 for single, divorced or widowed persons and €5,000 for spouses filing a joint declaration, provided they are real. or the estimated income is declared.

3. Salary – pensions: Wage and pension income is also pre-added this year. There is no possibility of a fix. If you think you have collected earnings that have not been paid, your only solution is to contact your employer and ask them to adjust your earnings to reflect the facts. If he refuses, you will have to make a “qualification” statement.

4. Guests: Taxpayers hosting a relative or friend must complete Form 007-008 and write down the TIN of the person they are hosting, as well as the length of time they hosted in 2021.

5. Uncollected rent: Paying taxes on unearned income in 2022 puts taxpayers at risk of unearned rent if they don’t take precautions before filing. Landlords who rent out property but do not collect rent can avoid paying additional taxes on lost income. Before applying, they will have to contact the tenant out of court to avoid their taxation.

Fees IX with a month

Vehicle owners who wish will be able to mobilize their vehicles before Easter by paying a monthly fee. The Ministry of Finance in February will submit to Parliament a corresponding provision that will allow more than 130,000 vehicle owners to pick up their license plates even for a period of one month. For example, someone who pays a low road tax of 120 euros and for various reasons stopped it, for only 10 euros can move it and use it for the Easter holidays and possibly for the national elections if they take place during April. With the activation of the regulation, the owner of a car with an annual road tax of 615 euros, if he immobilizes for four months, he will pay 205 euros, and for seven months he will pay 358.75 euros.