According to the decision (POL 1049 / 21.02.2014) of the Ministry of Finance, the provisional tax declarations, those submitted on time, those overdue, as well as the initial and the amending ones for correction purposes, regarding the withholding tax on salaries retained and the solidarity levy, concerning the fiscal year 2014, should be submitted only electronically and the related tax will be attributed necessarily either through the use of an electronic communication method or through the banks.

Employers subject to the submission of provisional declarations, paying remuneration salary amounts to their workers or employees for employment occupation, are obliged to submit this declaration even in the case where there is no tax to pay (nil statement). Specifically, in the case where theemployers subject to the above submission, cease to employ personnel, they are still required to submit the provisional declaration and to fill in the special field in the relevant form, in order to avoid the issuance of a relevant notice for the estimated tax determination.

The system, upon finalization of the declaration’s submission, produces the so called ''Debt-ID-Code'', an essential element for the tax payment.

In the case of proven technical weakness to complete and finally submit the above mentioned declaration, this has to be submitted immediately in hard copy to the competent for the company tax office, with the proof of impossibility of submission, printed and attached.

The deadline of submission of the relevant declaration and attribution of the withholding tax is at the latest until the end of the second month following the date of remuneration payment was done.

The present decision is effective from the fiscal year 2014 and onwards, for remunerations earned through employment work and pensions from 01.01.2014 and onwards.

NOTE: This article does not cover advisory, but only informational purposes, and cannot serve, as a basis for further actions, on the part of   the reader. Reception of specialized advice is required.

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