Article 1 – Submission of income tax returns of natural persons
1. The annual statements of income tax fiscal year 2016, the contributors referred to in paragraph 1 of article 67 of the ITC (n. 4172/2013 government GAZETTE A 167 23-07-2013), shall be submitted to mandatory, with the use of electronic method of communication via the internet, by the date set out in the relevant provisions.
The same dates apply to the statements that will be submitted in exceptional cases in handwritten form on D.The.Y..
The overdue initial and amending statements of income tax shall be submitted electronically via the internet.
For the taxpayers that the deadline for submission of declaration of income tax expires at the end of the year, in case of failure of the electronic submission, you may submit a statement of their manuscripts to the appropriate tax.The.Y..
Especially for tax year 2015, the overdue initial and amending statements of income tax shall be submitted electronically after the publication of this decision.
For the application of the provisions of articles 57-61 of law. 4446/2016, statements of fiscal year 2015 submitted manuscripts to competent D.The.Y..
2. Of the above apply to statements made either by the same taxpayers with their own passwords, or by an authorised accountant and tax consultant with their personal passwords.
The delegation of powers to the accountant, tax advisor concerning the management of the forms E1, E2 (as they are updated from the files of the department of E-Government, hereinafter referred to as D.E.D.) and E3, regardless of whether the debt is registered on the electronic services Taxisnet.
In this case, verify the authenticity of the signature of the taxpayer and his wife to the accountant, by any administrative authority or PROJECTS (article 11, par. 1. 2690/1999 government GAZETTE 45 A, as applicable).
3. In the event that there is the possibility of electronic submission due to proven technical weakness that cannot be addressed or if it is considered by the competent Supervisor D.The.Y. in exceptional cases, that there is an objective and a real failure to submit the declaration electronically, may be submitted to them in written form to the competent D.The.Y..
4. The spouses, are required to submit a joint statement to their income if there is a marital relationship at the time of submission of the declaration. Debt reporting is the husband and the income of his wife.
In particular, the spouses submit a separate tax return, each to his income, if he has stopped the matrimonial relations at the time of submission of the declaration or one of the spouses is in a state of bankruptcy or has been subjected to judicial support. The burden of proof for the termination lies with the taxpayer.
A necessary condition is the information of the Department of Administrative and It Support of the competent D.The.Y with the above changes.
5. The natural persons who have concluded a cohabitation agreement, in case you inform the Department of Administrative and It Support of the competent D.The.Y. with a statement of the change, may submit a joint declaration on their income. In this case, have the same tax treatment to married persons and liable for the submission of a declaration is the portion of the partnership which, in the submission of the declaration of income tax declared as debtor, and the income of the other party of the pact of cohabitation. Everything that has been said in the previous paragraph for the separate tax declaration of spouses shall apply accordingly, and for the parties of the pact of cohabitation.
6. The statements of residents abroad shall be submitted in accordance with par. 1 of this article until the date set out in the relevant provisions and to residents. In the case of a tax resident in Greece, transfers his residence abroad, the declaration must be submitted throughout the fiscal year and at the latest until 31/12/2017 (PAUL 1058/2015).
7. The declarations of the deceased shall be submitted solely in written form to the competent public.The.Y. time to 31/12/2017. In this case, a required update of the Department of Administrative and It Support of D.The.Y of the deceased prior to the submission of the statement with the date of death and details of legal heirs/of closest relatives, and provide the necessary supporting documents.
8. In case of submission of form E3 for a minor child, whose income is taxed in the name of the parent who exercise the parental care, the declaration of the parent with the E3 of the minor will be submitted in handwritten form to the competent public.The.Y..
9. In the event of bankruptcy submitted two statements, a declaration from the trustee in bankruptcy for the estate in a handwritten form to the competent public.The.Y. and a declaration from the poor for any non-bankruptcy property and income electronically.
10. The statements subject to submitted electronically via the internet and are driven by D.E.D for control liquidation to the competent D.The.Y.
11. During the submission of the declaration of Income Tax of Natural Persons electronically via the internet, you must first be registered with the forms E2 and E3, when required, and then the declaration of Income Tax of Natural Persons (E1).
The order of entry of συνυποβαλλόμενων Forms E2 and E3 is selected from the taxpayer.
Tax returns 2017: These are the new forms
—