Tax Declarations: What Taxpayers Should Know About Automatic Submission

The deadline is approaching for taxpayers whose declarations have been pre-filled by the Independent Authority for Public Revenue (AADE) before they are finally submitted. This is the second year that the automatic submission system for income tax declarations for individuals, primarily employees and pensioners, has been implemented. According to AADE data, over 1.3 million tax declarations have been pre-filled and reconciled this year, approximately 100,000 more than last year. However, as tax consultants and AADE itself warn, these taxpayers should confirm that their details are fully completed and accurate. If necessary, they should make their own corrections before their declaration is automatically finalized by AADE on Friday, April 25, 2025. Regardless, until April 25th, every taxpayer can submit their declaration on any day. In cases where the pre-filled information is inaccurate or incomplete, taxpayers must either submit an initial declaration by the aforementioned deadline or file a corrective declaration from Friday, April 25th, to Tuesday, July 15th. It is reminded that the tax resulting from the automatic finalization of the declaration by AADE does not consolidate with financial claims against the taxpayer from the government until the deadline for submitting corrective declarations in July. Following the automatic finalization of the declaration, payment terms apply as they do for taxpayers who submit their own declarations. Specifically, payment is made in 8 equal monthly installments, with the first due by Thursday, July 31, 2025, providing a 4% discount. Each subsequent installment is due by the last business day of the next 7 months. For modifications to these declarations from May 1st onwards, if additional tax is owed, a discount is provided: 3% if submitted by June 15th and 2% if submitted by July 15th. The original amount due retains the 4% discount.