The Tax Department informs that, according to the Law on the Certification and Collection of Taxes (Law 4/1978), the deadline for submitting the Company Income Tax Return (TF4) and Self-Employed with Accounting Obligation for the tax year 2023, by persons who are NOT required to submit a Summary Table of Controlled Transactions, is March 31, 2025.

However, it is clarified that, by decision of the Tax Commissioner, no financial penalty of €100 will be imposed, provided that the above Returns are submitted by June 30, 2025. Submission of Returns after June 30, 2025, will result in the imposition of a financial penalty of €100 for late submission.

It is noted that, according to K.D.P. 383/2024, the deadline for submitting the Income Tax Return for the tax year 2023 by a person who, based on the provisions of Article 33(10) of the Income Tax Laws of 2003 to (No.2) of 2024, is required to submit a Summary Table of Controlled Transactions, is November 30, 2025.