The debate in the Parliament on the motion of no confidence brought regarding a small change in the planning of the Ministry of National Economy and Finance and the AADE, which postponed the filing and passing of the tax bill. Thus, according to the new data, on the weekend of April 6 and 7, the new ENFIA tax returns will be announced and following April 10 it will be possible to submit tax returns.
These new ENFIA clearances will concern approximately 7 million, while subsequently and following the first 10 days of April, the electronic platform will be opened for the submission of tax returns for the incomes obtained in 2023. The initial planning provided that the clearances of ENFIA would have been posted during the current weekend and then the opening of the platform for tax declarations would follow.
Especially for ENFIA, the change in the schedule has to do with the fact that for the posting of this year’s settlement statements as well as for their issuance, the vote of the amendment that has been submitted to the Parliament is required, which provides an exemption from the real estate tax for 2024 as well earthquake victims of Crete.
The provision in question would have been passed normally within the last week if the motion of no confidence had not intervened. In any case, the deadline for paying the first of the 11 monthly installments of the tax does not change and should be made by April 30, 2024.
Along with another extension of the amendment in question, a tax deduction of 3% is provided for natural persons who will pay the income tax once. The said extension provides that “when the personal income tax for tax year 2023 is paid in one lump sum until the final date of payment of the first installment, a discount of three percent (3%) is provided to the total amount of the tax and the debts confirmed by it”.
Specifically, the amendment provides for the following:
1. The payment of the personal income tax, tax year 2023, is made in eight equal monthly installments, of which the first is paid until July 31, 2024 and each of the following ones until the last working day of the following seven months.
If the deadline for submission of the declaration is extended to a date later than the deadline for payment of the first installment, the two (2) first installments are paid until the deadline for the second installment.
2. The payment of the income tax of individuals, tax year 2023, who participate in legal persons and legal entities that keep aplographic books, is made in six (6) equal monthly installments, of which the first is paid until September 30, 2024 and the each of the following until the last working day of the following five (5) months.
3. When the personal income tax for the tax year 2023 is paid in one lump sum until the due date for the first installment, a 3% discount is granted to the total amount of the tax and the debts confirmed by it. The deduction does not apply to natural persons who have been subject to the alternative taxation of article 5B.
4. The payment of the Income Tax of legal persons and legal entities for the incomes of the Tax year 2023, with the exception of legal persons and legal entities, which have been dissolved or have been put into liquidation, is carried out in eight equal monthly installments, from of which the first is paid by the last working day of the following month from the deadline for submission of the declaration, and the remaining seven by the last working day of the following seven months.
If the deadline for submission of the declaration is extended to a date later than the deadline for payment of the first installment, the first two installments are paid until the deadline for payment of the second installment.
Finally, with the same amendment, the exemption from the business tax for farmers and fishermen is made permanent. In particular, regular farmers, for whom the first five years have passed since the date of keeping books and joining the regular VAT regime, as well as coastal fishermen, who exploit, either individually or in the form of co-ownership or civil law partnership, fishing vessels up to twelve meters, between verticals.
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