Publish the prerequisites of October
Prison sentences and freezing of assets for tax evasion provides the polynomoschedio with proapatoumena of October was published for consultation. The bill also included an increase in the tax rate rents from 1.1.2015 while and the elimination of dynatoitas ekkchorisis aneisprakoton rent to the public.
Particularly severe is the provisions of the bill on tax evasion. Thus, provided that:
- Makes tax evasion crime who intentionally conceal income data and especially when not making a statement about any kind of taxation. A prison sentence of two years to avoid tax payment of over 100,000 euros, or more than € 50,000 in the case of VAT. Criminal proceedings shall not be suspended even if the taxpayer submitted to administrative appeal
- Abolished the ceiling of tax fines of 30,000 euros for non-issuance of tax data (eg receipts, invoices).
- The preventive safeguards of public revenue at the expense of those who evade taxes have identified more than 150,000 euros. Pred the commitment of 50% of deposit, 50% of financial content boxes and 100% of non-monetary porting content, such as jewelry or other valuables. These measures taken and those who have exercised administration in any way to the company located to evasion even if you have eliminated the capacity of manager or officer of the company in the past.
- Reduced from 100% to 50% fine of not submitting a declaration of withholding tax
- Failure to issue tax asset or issue or making inaccurate constituent act burdened with VAT, a fine of fifty percent (50%) of the tax that would result from the unissued element, or in the matter, respectively. Excludes sanctioning the customer who was in good faith in obtaining the data.
- In any case where it is established, following an inspection, the submission of false statements or failure to submit declarations, declaring, resulting in non-performance or underperformance or extra discount or VAT refund, a fine equal to a percentage of fifty percent (50 %) on the amount of tax that would result from the report or in the matter, respectively.
- In case of an economic activity without an operations start statement, despite the related liability, a fine equal to a percentage of fifty percent (50%) on the amount of VAT that would have been reimbursed for the entire duration of the financial activity.
- Each person not obliged to submit VAT returns issuing tax information with tax, without such a requirement, a fine equal to a percentage of fifty percent (50%) of the stated tax not attributed. "
- The tax rate on income from rents increased from 11% to 15% for income up to 12,000 euros and from 33% to 35% for income of 12,000 or more.
- Be repealed (from 1.1.2015), the ability to assign uncollected rents from property owners.
- Reduced from 5 to 1 euro amount ENFIA not sure the taxpayer after clearance. Also ENFIA will make from this year the hotel industry for their properties idiochrisimopoiountai while exempt from tax property belonging to special purpose companies which belong to HRADF
- Provides for a fine of 500-2000 euros for submitting incomplete documentation declaration of intercompany transactions.
- Given the dyantotita the Registrar to reduce the duration of the already granted for regulating public debts if the borrower has the option based on the financial data to pay the debt in fewer doses than initially issued, anytime throughout the setting.
Prison sentences and freezing of assets for tax evasion provides the polynomoschedio with proapatoumena of October was published for consultation. The bill also included an increase in the tax rate rents from 1.1.2015 while and the elimination of dynatoitas ekkchorisis aneisprakoton rent to the public.
Particularly severe is the provisions of the bill on tax evasion. Thus, provided that:
- Makes tax evasion crime who intentionally conceal income data and especially when not making a statement about any kind of taxation. A prison sentence of two years to avoid tax payment of over 100,000 euros, or more than € 50,000 in the case of VAT. Criminal proceedings shall not be suspended even if the taxpayer submitted to administrative appeal
- Abolished the ceiling of tax fines of 30,000 euros for non-issuance of tax data (eg receipts, invoices).
- The preventive safeguards of public revenue at the expense of those who evade taxes have identified more than 150,000 euros. Pred the commitment of 50% of deposit, 50% of financial content boxes and 100% of non-monetary porting content, such as jewelry or other valuables. These measures taken and those who have exercised administration in any way to the company located to evasion even if you have eliminated the capacity of manager or officer of the company in the past.
- Reduced from 100% to 50% fine of not submitting a declaration of withholding tax
- Failure to issue tax asset or issue or making inaccurate constituent act burdened with VAT, a fine of fifty percent (50%) of the tax that would result from the unissued element, or in the matter, respectively. Excludes sanctioning the customer who was in good faith in obtaining the data.
- In any case where it is established, following an inspection, the submission of false statements or failure to submit declarations, declaring, resulting in non-performance or underperformance or extra discount or VAT refund, a fine equal to a percentage of fifty percent (50 %) on the amount of tax that would result from the report or in the matter, respectively.
- In case of an economic activity without an operations start statement, despite the related liability, a fine equal to a percentage of fifty percent (50%) on the amount of VAT that would have been reimbursed for the entire duration of the financial activity.
- Each person not obliged to submit VAT returns issuing tax information with tax, without such a requirement, a fine equal to a percentage of fifty percent (50%) of the stated tax not attributed. "
- The tax rate on income from rents increased from 11% to 15% for income up to 12,000 euros and from 33% to 35% for income of 12,000 or more.
- Be repealed (from 1.1.2015), the ability to assign uncollected rents from property owners.
- Reduced from 5 to 1 euro amount ENFIA not sure the taxpayer after clearance. Also ENFIA will make from this year the hotel industry for their properties idiochrisimopoiountai while exempt from tax property belonging to special purpose companies which belong to HRADF
- Provides for a fine of 500-2000 euros for submitting incomplete documentation declaration of intercompany transactions.
- Given the dyantotita the Registrar to reduce the duration of the already granted for regulating public debts if the borrower has the option based on the financial data to pay the debt in fewer doses than initially issued, anytime throughout the setting.
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