top of page

Extension of payment of installments June 2021 for affected companies and suspended employees.






They were published in the Official Gazette. two more decisions of the Ministry of Finance concerning the extension of the deadline for payment of the June 2021 installment of arrangements and facilities for partial payment of certified debts to the Tax Authorities / Control Centers for companies and employees.


Analytically : Decision A.1148 / 2021 provides: 1. The deadline for payment of the June 2021 installment of arrangements and facilities for partial payment of certified debts to the Tax Offices / Control Centers of employees in companies, which have an active, main activity code on 20/03/2020 by those listed in attached table, which is an integral part of this, or whose gross income is active during 20/03/2020 of the secondary activity KAD from those listed in the attached table, as they result from the initial income tax return for the tax year 2018, are higher than the gross income corresponding to the main KAD on 20/03/2020, whose employment contract is suspended throughout the territory or due to a ban on the operation of the company with order of a public authority, or due to the application of the measure of circumstance a 'of subpar. 2A of the eleventh article of the Legislative Content Act of 20-3-2020 (A '68), which was ratified by article 1 of law 4683/2020 (A' 83). From the application of this decision are excluded the persons of par. 5 of the thirteenth article of the Act of Legislative Content from 14/03/2020 (A '64), which was ratified with article 3 of law 4682/2020 (A' 76 ).


This June installment is paid on the last working day of the next month of the last installment of the program of the existing installment payment arrangement, as it may have been formed, in accordance with the provisions of article 290 of law 4738/2020 (A '207) and under data A. 1256/2020 (B '5206), A. 1279/2020 (B' 5638), A. 1014/2021 (B '286), A. 1028/2021 (B' 726), A.1055 ( B '1070), A. 1095/2021 (B' 1714) and A. 1109/2021 (B '2092) decisions of the Deputy Minister of Finance.


2. From the application of this decision are excluded the employees: a) in the bodies of the General Government, as defined in par. 1 of article 14 of law 4270/2014, b) in the outside Legal Entities of Public Law (N.P.D. .Δ.), C) to the Legal Entities of Private Law (Ν.Π.Ι.Δ.) that belong to the state, or to Ν.Π.Δ.Δ. or Ο.Τ.Α. -in the sense of achieving state or public or self-governing purpose, supervision, appointment and control of the majority of their Management- or are regularly subsidized, in accordance with the provisions in force, from state resources by at least fifty percent (50%) of their annual budget; and e) to the companies that fall under Chapter B of the immediately above law.


3. The details of the employees whose employment contract is suspended are obtained from the ERGANI Information System. See decision A.1148 / 2021 in the tax file of the node


Decision A.1147 / 2021 provides: 1. The deadline for payment of the June 2021 installment of arrangements and facilities for partial payment of certified debts to the Tax Authorities / Control Centers for companies that have an active, main activity code on 20-3-2020 from the ones listed in the attached table is extended, which is an integral part of this, or gross income active during the 20-3-2020 KAD of secondary activity from those listed in the attached table, as they result from the initial income tax return for the tax year 2018, which are greater than the gross revenues corresponding to the main KAD on 20-3-2020.


This June installment is paid on the last working day of the next month of the last installment of the program of the existing installment payment arrangement, as it may have been formed, in accordance with the provisions of article 290 of law 4738/2020 (A '207) and under data A. 1254/2020 (B '5223), A. 1280/2020 (B' 5639), A. 1015/2021 (B '246), A. 1029/2021 (B' 617), A. 1071 / 2021 (Β '1201-which was corrected with Β' 1513), Α.1096 / 2021 (Β '1728) and Α.1110 / 2021 (Β' 2092) decisions of the Deputy Minister of Finance.


2. The following are excluded from the application of this decision: a) the bodies of the General Government, as defined in par. 1 of article 14 of law 4270/2014, b) the legal entities outside it under public law (N.P.D.D. .), c) the Legal Entities of Private Law (N.P.I.D.) that belong to the state, or to N.P.D.D. or O.T.A. -in the sense of achieving state or public or self-government purpose, supervision, appointment and control of the majority of their Management- or are regularly subsidized, in accordance with the existing provisions, from state resources by at least fifty percent (50%) of their annual budget , d) the non-public enterprises and organizations of Chapter A 'of Law 3429/2005 (A' 314), regardless of whether they have been excluded from its application and e) the enterprises that are subject to Chapter B 'of the immediately above law.

Commentaires


bottom of page