GENERAL DECREE 3839/2016
Among other changes, established the obligation to inform total goods as of December 31 of each year, valued according Tax rules on personal property applicable to that date and total income, expenses, admitted deductions pre-payments, when the earned income gross surplus certain amounts. This by Substituting the 649 Format by the 4th Category Annual Liquidation Format. In case of Annual Tax Liquidation Employer must give to each employee the 4th Category Tax Liquidation report between the following 5 business days of the formalized request. In case of employee’s Retirement or Termination between the following 5 days of the Termination.
Our Position Statement has been updated to include more details about these rules and the delivery timeline. The Position Statement can be found on My Oracle Support, Document ID 2128248.1.