Αccording to the Minister Decisions 1011 and 1012/08.01.2014 there have been defined, the way of submission as well as the form and content of the declaration to be submitted, for the payment of the withholding tax on income through dividends, interest earned and licensing rights, based on the provisions of the new Tax Law 4172/2013 (Government's Gazette 8/08.01.2014), article 64.

According to the aforementioned Minister Decisions, the electronic submission (via internet) of the relevant declarations for the payment of the aforementioned withholding tax amounts has been decided.

Upon the final submission of the relevant tax declaration, a so called "Debt Code Number" is issued, based on which the tax payment shall be carried out. The relevant payment can only take place through credit financial institutions, the latest until the end of the second month after the submission date of the payment subject to the aforementioned tax withholding.

The tax payers are obliged to proceed with the submission for the payment of the relevant tax, the latest three (3) days before the end of the second month after the date of the payment execution subject to this tax withholding. 

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