The General Secretary of the Public Revenue, Katerina Savvaidi published a while ago in the Government Gazette, the terms and conditions that must be met by the taxpayer to obtain the ENFIA discounts provided by law. Actually there are two decisions: The first relates to the deduction provided for empty and non-electrified areas and the second relates to discounts to owners who meet income and asset criteria. Especially for non-electrified areas, the decision states that the discount will be granted without documentation requested by taxpayers. The entire process will be done electronically. The decision for non-electrified areas is as follows: • There will be two clearances for the rebate to non-electrified areas which will be conducted by the Directorate of Electronic Government. The first will take place in October (probably next week) and the second in December. In the case in which, during the liquidation in December 2014, it will be found that the taxpayer is not entitled to the reduction due to the filing or liquidation tax returns on time elapsed from the first to the new clearing, so they do not meet the conditions, the reduction is on time elapsed from the first to the new clearing, so they do not meet the conditions is waived by reasoned judgment of the Tax Administration, in accordance with the model attached at Annex, and a new administrative practice assessment is issued, which is payable in equal installments until 27/2/2015 states the decision. Power suppliers, which they were not active throughout 2013, are taken from the archives of DEDDHE by region. The numbers of the suppliers from the DEDDHE file, are intersected with power supply numbers that appear in the timely declarations of property (forms E9) for the year 2014 and the detailed statements lease property (E2 forms) for the year 2014. The information of the vacuum property, throughout the course of the previous year, is obtained from analytical statements estate lease for the year 2014, which have been subjected until the second payment from the owners who have rem right of full ownership or usufruct property. • The taxpayer must be tax resident in Greece on January 1, 2014. • To clear the EN.F.I.A. and grant reduction is not required to be preceded the presentation of documents and their verification by the competent tax office, regardless of the amount of reduction, since the clearance granted by law from the central of the D.ILE.D. The decision to grant discounts to those who meet income and asset criteria states: And in the second case, the discount will be given to actions that will make Electronic Government Directorate of the Ministry of Finance. In cases where it is not possible to obtain the discount, the discount will be granted by reasoned decision of the competent tax office head is being referred. The decision answers to the question of what income will be taken into account in determining whether someone meets the income and asset test. On this issue the decision states: 1 The total taxable income is determined by the sum of net income, as indicated by the amount of codes in Table 4 of the income tax return for the year 2014, taking into account the determination of income, the amount of codes to 3-10 cases of Table 6 of the Declaration and the amount of the added expense of an objective difference, where applicable. 2. Total taxable family income is considered the sum of the total taxable income of the husband, of his wife and minor dependent children, in those cases that it is provided by the law, the income of the children is congregated with those of the parents, and the total taxable income of dependent children who have submitted an individual income tax return. 3 The total taxable family income and number of dependent children is received from their income tax returns for the year 2014, which have been subjected until the second payment in accordance with par. 2 of Article 3 hereof. 4 The taxpayer must be tax resident in Greece on January 1, 2014. 5 The total area of buildings consisting of the sum of the main and auxiliary areas of real estate categories 1 through 12, finished, semi-finished and the total value of real property as determined for the calculation the additional tax has been taken from timely statements EN.F.I.A. 2014 year of the taxpayer, of his wife and dependent children, given the percentage of ownership and the right kind of property. 6 The percentage of disability shall be taken by the income tax return of the year 2014, which has been submitted until 30 November 2014, or other files, which are available to the Ministry of Finance. In cases where there is no information in the archives of the Ministry of Finance for the discount, is required certificate from the Disability Certification Centers (KE.P.A.) for certification and the percentage of disability. Also, certifying disability decisions are accepted, which have been issued prior to 1/9/2011 of Primary Health Committees of the Prefectures or Social Security Agencies or Maximum Health Committees of the Armed Forces, the Senior Military Health Committee, the Senior Naval Health Committee, Higher Air Health Committee or the Health Committee of the Greek Police. Granting discounts of 50% or 100% will be made two accounts. One in October and another in December. Whoever received the discount in October but then it is found that he is not entitled to the deduction because meanwhile we modified the statement ENFIA, the discount will be removed in December and the amounts have been spared in the meantime he will have to pay in installments remaining until February 2015. Source: naftemporiki.gr/ For information you can visit our site: metronhellas/wp/
Posted on: Thu, 23 Oct 2014 08:46:00 +0000
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