More than 3 million taxpayers begin submitting their annual tax returns tomorrow, for income earned in 2006. Submissions kick off with tax registration numbers (AFM) whose last digit is 1 and are staggered through to June 1 – the deadline for AFMs ending in 60, 70, 80, 90 and 00. These dates apply for submission at the tax office or through the post. The tax for salary earners and pensioners is calculated above the tax-free ceiling of -11,000, increased by -1,000 for one dependent child, -2,000 for two dependent children and by -10,000 for three children. The tax-free ceiling is increased by a further -1,000 for every child after the third. The ceiling for taxpayers living on islands with a population of less than 3,100 is -16,500. Some further facts taxpayers should bear in mind: – Those who earned less than -6,000 from salaries or pensions last year are exempted from filing an income declaration (form E1), but are obliged to do so if during the year there was a change in their real assets, which are declared in form E9. – Taxpayers wishing to submit their declarations in electronic form must apply at www.taxisnet.gr in order to obtain a username and password at least five days before their final submission date. – The deadline for electronic submission is extended by 10 working days. – The statement may be submitted either in person or by a proxy of the taxpayer with a special authorization. – Taxpayers declaring rent income must also file form E2. – Form E9 must be submitted along with E1, if there was any change in a taxpayer’s real assets in 2006, or in their family situation, such as divorce, the end of the dependency of children or death. Efforts to make things easier by filing tax forms electronically occasionally appear to backfire. Muddle Taxpayers who submitted their E1 form first, and then E9 separately, were surprised to find the following message on their computer screens: «You cannot submit E9 electronically because you have already submitted E1.» Unfortunately, instructions regarding the sequence in which forms should be submitted are nowhere to be found on the taxisnet site.