paragraph 2, article 59 of Law 2238/1994 has been modified through paragraph 5b, article 64 of Law 4170/2013, the submission of the provisional declaration of the withholding tax on salaries is now mandatory for all tax payers liable to this on monthly basis.

More specifically,  paragraph 2, article 59 of the Income Tax Code has been replaced by the following:

Particularly, pursuant to the regulations of Art. 57, any liable persons withholding tax,  are obliged to pay it in one sum to the local Greek Tax Authority of their registered seat by the 20th day of the month following the monthly period of the salaries tax withholding concerned, by submitting a provisional declaration,  including  the gross amounts, which have been paid within the previous calendar month, the tax as well as the solidarity levy of Law 3986/2011 Art. 29, which have been withheld and the social security contributions due.

The relevant declaration submission is carried out according to the tax payer’s last digit of the Tax Registration Number, setting as starting date the 20th day of these months for the digit 1 with the process being completed within eleven working days.

The provisions of case b of the present paragraph are applicable for any remuneration amounts paid from September 1st 2013 and onwards.

The obligation to include the social security contributions due for every period in the provisional declaration of the withholding tax on salaries is yet another newly introduced change according to Law 4170/2013.