During his intervention, Mr. Hatzidakis referred to the planning of the ministry, (in addition to the bills for the Superfund, business mergers, the four-year financial program and the budget that are already known) saying that this year a series of Codes will be implemented which they will either codify legislation or provide for certain changes. These are the Income Tax Code, the Customs Code, the Stamp Regulations and the Tax Procedure Code which is being debated in Parliament. “We will proceed prudently, carefully and without sudden movements. Everything else sounds not true. The plan for 2025 includes the abolition of the levy, the permanent return of the EFFK to farmers and the interventions I have announced on the expenditure side“, the minister emphasized. He also reiterated that the interconnection of POS with cash registers will proceed (“there is not one in a trillion chance of it not happening») because on the one hand it is a milestone for the Recovery Fund and the country cannot be deprived of part of the funding, because some do not want to be connected and because 90% of businesses have already connected or have made an appointment to connect by the end of April. “The State cannot be interested in the supposedly smarter ones who are the remaining 10% and who will exercise unfair competition in their industry“, he emphasized.
Presenting the provisions of the bill, Mr. Hatzidakis referred to the following:
1. Automatic finalization of tax returns for those who have income exclusively from wages and pensions. “I do not see where there is unconstitutionality, the taxpayer always has the opportunity to challenge the statement. Many had also questioned the mandatory electronic submission of tax returns, but this was done. Let’s learn in our country the verb “does”, not only “doesn’t”.“, he said.
2. Abolition of the obligation to present books and information to the tax office for commercial and small businesses, since all information is now transmitted to myDATA. “Until a few days ago, we were hearing criticism about myDATA. Now everyone sees that it is a step forward. In the end no one will remember the grumbling but the modernization interventions“, noted Mr. Hatzidakis.
3. Full utilization of digital technologies in citizens’ communication with AADE. Only exceptionally, in very special cases will the classic methods (letters, performance etc.) continue to be used. “We take into account the specifics, the tax authorities are not inhumane. But digital modernization will also advance tax matters because it also stops any suspicion of under-the-table transactions“, the minister pointed out.
4.Establishing a specific time frame for tax audits, so that they do not take time. The duration will initially be one year with the possibility of extension for 6 + 6 months under conditions. Mr. Hatzidakis announced that the specific provision will be further improved to include cases where there is intervention by the prosecution authorities or authorities of three countries. “We want the audits not to be perpetuated but also not to inadvertently reward cases of tax evasion, as a rule large“, he said.
5. The possibility of intermediate tax determination is established, putting an end to phenomena of “mockery” of the mechanism by businesses – often seasonal newly established – that operate for a short period of time and close overnight without paying a single euro of tax. Regarding this provision, the minister noted that he is waiting for its unanimous vote by the Parliament.
6. Extension of the suspension of the TIN as well as the provision of a guarantee in case of recovery of the KA to those who commit smuggling or falsification of products subject to consumption tax. This provision, as explained by the minister – contrary to the way it was presented due to insufficient information – actually tightens the framework to the detriment of smugglers.
7.Settlement of a significant backlog for 230,000 arrangements that are in a “grey zone”. “It is not a restart, nor a new installment regime, but a technical settlement of outstanding issues from the past. There are thousands of fellow citizens who think they have settled their debts without this being the case. We give them the opportunity to close the pending issue. From now on, the issue will be regulated with a digital system so that there is no need for the State to intervene from time to time“, noted Mr. Hatzidakis.
8. The rules concerning the loss of settings are clarified from now on. Today, failure to submit the prescribed income tax and VAT returns or delay in submitting them even by one day results in the loss of arrangements for other debts. The same applies to any new overdue debts, which, if created for even one day, result in the loss of the arrangement. “This ceases to apply. We offer the possibility to pay and settle outstanding debts within 3 months in order to avoid losing the arrangement“, said Mr. Hatzidakis.
9. A discount of 25% to 50% of fines is provided for taxpayers who will accept the debts that have arisen after a tax audit. The basic philosophy of the provision is “the sooner you accept your debts, the higher percentage of discount you will achieve in terms of the fines that will be imposed on you”. So that cases are closed faster.
10. It is possible to submit an overdue amending statement up to the 10th day from the notification of the temporary corrective determination. This makes it easier for citizens and businesses.
11. The State complies with the decision of the Council of State regarding the notification of the act of tax assessment (until now it was sufficient within the five-year period that only the issuance of the act had taken place, while from now on it must also have been notified to the taxpayer) , which actually works in favor of the taxpayer.
Finally, referring to the requests for regulations, Mr. Hatzidakis underlined that no one wants to be indifferent to social requests, but “we must always find the balance between covering people who have obligations and the need to have a culture of fulfilling these obligations. Exaggeration in one direction or anotherconcluded, it can create injustice or send the message “don’t pay your taxes because there will be new regulations”.
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