Decision A.1120/2022 was published in the Official Gazette regarding the non-imposition of sanctions for submitting income tax returns of legal persons and legal entities for the tax year 2021, until 09/02/2022, due to a technical failure in the electronic submission application from 08/29 /2022 to 30/08/2022.
The decision states in detail:
1. The legal persons and legal entities referred to in article 45 of Law 4172/2013, whose tax year ends on 31 December 2021, and did not submit an income tax return for the tax year 2021 until 30.08.2022, may submit the above declaration by September 2, 2022 at 3:00 p.m. and to pay the first two installments of the tax resulting from it, by September 2, 2022, without the imposition of penalties and late payment interest of Law 4174/2013.
The same applies to legal persons and legal entities that will submit an amending income tax return for the tax year 2021 from August 31, 2022 until September 2, 2022 at 3:00 p.m., for the tax resulting from this return.
Please note that tax payments on September 1st and 2nd are made exclusively via web banking and not via card or through the IRIS payment system.
2. This is valid from August 30, 2022.
See the decision in the tax file of the node