I refer to the above subject and request that the procedures below relating to the submission of 2010 returns of persons who are obliged to submit their return electronically are followed.
The Department will accept copies of out of time returns for 2010 only in cases where there is a need for immediate payment, dissolutions of companies and issue of tax certificates. As a pre-requisite, the auditor will be bound by the attached form to submit the return electronically when the programme becomes available. Returns for which there is a commitment to submit electronically and which are not submitted within a month of the date of the programme for 2010 becoming available, will be subjected to the penalties of article 50Α(b).
According to the time estimates of the company that prepares the TAXISnet programme, the simultaneous submission of returns of 2010 and 2011 will be possible by the beginning of December 2012, via xml. By the end of the year the simultaneous submission of the two years via html (on screen completion) will be available. It is expected that prior years 2006 to 2009 will be available via TAXISnet by the end of February 2013.
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