In an attempt to finalise the electronic property tax database (‘periousiologio’), the Greek Ministry of Economics is giving to the tax payers a second chance to amend the property tax statements they have filed for the fiscal years 2011 to 2013, through the submission of amending E-9 tax forms, without the imposition of fines and penalties.
May we remind that the property tax database will be used for the imposition of the upcoming unified property tax. So, the correct and true information must be confirmed.
As of October 16, 2013, the electronic property tax database for individuals has re-opened (for entities and other non-individuals the database will be accessible from October 21), allowing those who have declared properties for fiscal years 2011, 2012 and 2013 to amend the declarations made therein. Such amendment includes the declaration of additional properties, the correction of information (i.e. size, location, age, etc.), regarding properties already declared or even the deletion of properties that were initially declared.
How is the amendment effected? Pursuant to Ruling 1234/ October 15, 2013, the amendment of the property tax profile is effected only electronically. The tax payer must enter in their tax profile at the tax authority web page (www.gsis.gr) and view their property tax profile. In the case that there are mistakes to the declarations made therein, or in the case that the electronic tax profile does not depict all properties, or in the case that there are additional properties which did not belong to them at the respective fiscal tax year, they can submit electronically an amending E-9 tax form and change their property status. They will also have to include to the respective field (notes), the reason for the amendment.
The only exemption for actual submission of E-9 tax documents before the Tax Authority (and not through the web tax system) applies in cases of submission of E-9 tax statements for deceased persons, or in any case that there is no electronic property tax profile and a new property right has been acquired within the respective tax year (e.g. inheritance, gift, purchase etc).
At this point, the tax payers do not have to provide the tax authority with documents (deeds, drawing, etc.) to prove the reason for the submission of the amending E-9 tax statements, except for those whose filings that will be audited by the Tax Authority.
To sum up, all tax payers with property rights in Greece must enter their web tax profile and review their property status, as the Tax Authority has depicted it and maybe proceed with the relevant amendments, in case of erroneous entries. The deadline for such amendments, without the imposition of penalties is 4 months since the issuance of the Notice of Tax Assessment. Lack of amending the tax payer’s property tax profile may, result to the imposition of undue taxes.
John Tripidakis is a Greek lawyer.