How to pay income installments for legal persons and legal entities.
By decision POL.1099 / 05.05.2015 given clarification from the G.G.D.E. as regards the payment of installments of income tax return of legal entities.
On the occasion of beginning of the declaration N (Legal persons and legal entities) we quote about what applies to the payment of tax installments in accordance with the above guidance document.
The first installment shall be paid on submission of income tax return and no later than the next business day.
For legal persons and entities with a fiscal year from 01.01.2014 to 31.12.2014 that will submit the income tax return during June, by the deadline (June 30), the payment of tax will be paid in seven (7) equal monthly installments, of which the first (1st) is paid upon submission of the declaration (no later than one day after the date of submission) and the remaining six (6) until the last day of following months of its submission, i.e. the second (2nd) dose until 31.7.2015, the third (3rd) dose until 08.31.2015, and so, with the last installment to be paid until 31.12.2015, since, in express terms of provisions of paragraph 3 of Article 68 of n.4172 / 2013, payment of tax can not extend beyond the same tax year.
|June||Submission of declaration and payment of the first installment by the next business after the submission of the declaration|
Furthermore in compliance with the latest amendment of Article 68 of the ITC, by Article 2 of Law 4328/2015, which applies to the income of 2014, when the tax payable by the timely declaration is paid once within the time limit for submission of the declaration, a discount of two percent (2%) is given in the total amount of this debt. (eg. the fee profession etc.)
A prerequisite of course is the payment of the total of the tax resulting from the submission of the statement N until June 30, 2015 or any new closure date, if extended.