E41: This is the new format for the property tax

E41 is the new form, which should be completed by Monday by anyone who wants to sell property. The relevant document was published as part of the decision of the general secretary of revenue and the respective Secretary of State for Finance Mavragani for the calculation of the purchase price of the property. The form will be completed to calculate and to pay the added value of capital tax, if such occurs. According to the decision, the statement will include: items of the seller, the notary who draws up the deed and will perform the withholding and the payment of the tax, the data of the buyer or buyers, the time and cost of the transfer and the type of real estate or shares of it, the years of retention, the rates and the tax sum.

The notary will be required to verify and certify the accuracy of the above data and to endorse the declaration, but won't have responsibility for items he wasn't aware of and aren't included in the contract drawn up. If with the same contract more property rights are transferred, the taxpayer will submit a statement outlining the above facts relating to each right. If in the same contract more people are involved, everyone shall submit a separate statement. The official statement will be received from the relevant Tax Office and then the statement will be received by an employee of the Tax Office from the area of the notary. The statement signed by the notary and the seller will be submitted in three copies, of which the first will remain the Tax Office and the remaining will be returned stamped.

On the same day or at the latest the day after the drafting of the contract, the notary will notify the information system of the Ministry of Finance (TAXISnet) at least the following information: Tax Identification Number of the seller, the number and date drafting of the contract, the amount of goodwill on which the tax is calculated, the tax office receipt of the statement, the number of the declaration and the tax year concerned. The registration statement is finalized, the dept is certified and the unique identifier payment of withholding tax and the "Identity of the debt" are generated. A copy of the statement made by the seller will be sent to the tax office attached to the contract.

The tax withheld by the notary for drawing up the contract assigned by him by check is already issued at the time of the drafting of the contract the seller in order of the Greek government within five business days of the signing the contract, which is submitted exclusively in the issuing bank. The notary for the bank check is acting as a representative of the Greek government and is the legitimate bearer of the check. The filing of bank checks is done by collection agencies, as defined in a D5a No. 1123655 EX 2013 (V1964) Decision of the Minister of Finance on accruals under the name "Greek Public Account for Tax Estate". These accounts are of special purpose for the calculation of these amounts for the payment of Identity Debts accompanying each check. The Identity Debt is repaid on the same day from collection agencies.

The debt won't be borne by the notary before the expiration of the tax return deadline, within five business days of signing the contract, and during that time no precautionary or administrative collection measures will be taken against him. The debt isn't taken into account for the providing evidence of awareness and won't offset against any claims of the notary against the State. The declaration will also be submitted when there is no added value or when it's considered zero. When it's considered zero due to the acquisition of the right of pre-1995, only in the year of acquisition will be in the statement.