Published in Resolution A.1133/2023 regarding non-imposition of penalties for submitting income tax returns for natural persons, Article 3 of Law 4172/2013, legal persons and legal entities, Article 45 of Law 4172/2013, tax year 2022 until 9/4/2023, due to a technical malfunction in the application. Their electronic submission, from 8/29/2023 to 8/31/2023.
The decision specifies the following in detail:
1. The natural persons referred to in Article (3) of Law 4172/2013 and the legal persons and legal entities referred to in Article (45) of Law 4172/2013 whose tax year ends on 12/31/2022 and who have not submitted taxable income in the tax return. For 2022 until 15:00 on 31 August 2023, the above return may be submitted until 4 September 2023 The first two installments of the resulting tax will be paid, until September 4, 2023, without imposing late payment penalties and interest. Law No. 4987/2022.
The same applies For natural persons, legal persons and legal entities to be submitted Edit the ad Tax year 2022 from 15:00 on 31 August 2023 until 4 September 2023 on the tax that will result from this declaration.
Especially for natural persons, the declaration is as stated in the previous paragraphs It can be served until 17:00 On September 4, 2023.
Taxes are paid from September 1 to September 4 Exclusively through online banking and not through the card or through the IRIS payment system.
See the decision in the node’s tax file
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