Announcement to the accountants-tax technicians and the legal representatives of the legal entities providing accounting-tax services for the extension of the submission of the Y.D. of the year 2022
According to the current institutional framework governing the profession of accountant – tax expert, the Economic Chamber of Greece after the end of the first two months of each year is obliged to submit to AADE the file of accountants – tax technicians who meet the conditions for electronic submission of tax returns . In the file are registered the accountants – tax technicians who have submitted within the first two months of each year the one provided by par. 7 of Presidential Decree 340/1998 as in force.
According to article 10 of Presidential Decree 340/1998 as amended by article 57 of Law 4712/2020 and in force, the legal representative of the legal entity providing accounting and tax services is obliged to submit to the O.E.E., within the first every two months, a responsible statement of article 8 of Law 1599/1986, in which the person authorized to sign on behalf of the legal entity acts that relate to the object of work of the accountant – tax expert, the form of employment relationship that connects them , as well as changes in the declared data of the legal entity to be updated. If the legal representative does not submit the responsible declaration within the first two months, the legal entity is not included in the Register of legal entities providing accounting and tax services, which is linked to the respective files of the Ministry of Finance.
The Economic Chamber of Greece, knowing the increased professional obligations of tax accountants and the need to adapt them to the new digital applications of AADE, announces the extension of the deadline for the submission of the forecast until March 15, 2022.