FINANCES – Tax declarations: The motion of impeachment in the government “trains” income statements and clearing posts

‘ He trains” the submission and posting of his liquidators the motion of censure against the government by the opposition. According to ERT, while the weekend was scheduled to begin the process of submitting tax returns and following the suspension of the clearings of the ENFIA, the plan is overturned. According to information, the property account will arrive – about 7 million owners – on the weekend of April 6 – 7, while in the middle of next month Taxis will open for tax returns. The debate on the proposal of disbelief has ‘frozen’ the passage of a crucial provision of the Ministry of Finance concerning the winding-up of the ENFIA, and on certain ‘corrections’ in the time criteria for granting a 3% discount to natural persons who will pay the income tax once and for all. The provision opens a discount window beyond 31 July. It states that “when the income tax of individuals tax year 2023 is paid one-off until the end date of payment of the first instalment, it is granted to the total amount of the tax and its debts, a discount of three (3%) percent.” According to relevant factors, with the new regulation, if an extension is granted to the date of submission of tax returns the 3% discount will be granted to taxpayers who will pay the tax once the new deadline has been met. It is recalled that in recent years the first two instalments were allowed to be repaid without increases by 30 August but only those who had paid the tax one-off by 31 July were entitled to a 3% discount. As regards the repayment of the tax, the regulation provides: The payment of the income tax of natural persons, tax year 2023, shall be made in eight equal monthly instalments, the first being paid by 31 July 2024 and each of the following up to the last working day of the next seven months. If the final deadline for submitting the declaration is extended to a date later than the final date for payment of the first instalment, the first two instalments shall be paid until the end date of the second instalment. The payment of the income tax of natural persons participating in legal persons and legal entities holding simple books shall be made in six equal monthly instalments, the first being paid by 30 September 2024. The payment of the income tax of legal persons and legal entities for the income of the tax year 2023, with the exception of legal persons and legal entities which have been liquidated, shall be made in eight equal monthly instalments. The payment of the FTA As regards the ENFIA, ADE is already drafting the new clearing notes according to changes in property in 2023, income and property profile and insurance coverage of properties with the total account reaching 2.4 billion euros. Earned will be over 1 million taxpayers with discounts from 10% to 100%. The bill will be heavier for those who acquired real estate, lighter for those who moved on to transfers and for most owners there will be no change in the amount of the tax. Payment of the debt may be made in 11 monthly instalments instead of 10, with the deadline for payment of the first instalment ending at the end of April and the latter in February 2025.