Four new Ministerial Decisions, which contain measures to support the businesses affected by the pandemic, the property lessors in them, as well as the employees whose contract is suspended, were signed by the Deputy Minister of Finance, Mr. Apostolos Vesyropoulos.
With A.1072/2020:
1. The deadlines for payment of the debts certified to the D.O.Y./Control Centers of the companies, which have an active, main activity code on 20.3.2020, are extended until 31.8.2020, those referred to in the attached table, which constitutes integral part of the present, or whose gross income as of 20.3.2020 K.A.D. of secondary activity from those listed in the attached table, which is an integral part of this, as they appear from the initial income tax declaration for the tax year 2018 are greater than the gross income corresponding to the main one on 20.3.2020, which expires or expired from 1.4.2020 until 30.4.2020. Until the same date and for the same debts and persons as above, the deadlines for payment of installments of arrangements/facilities for partial payment of confirmed debts are also extended.
2. The collection of the confirmed and overdue debts of the above persons on 1.4.2020 is suspended until 31.8.2020.
3. When paying, interest and surcharges for the period of suspension are not calculated.
4. In the event that employees of enterprises (some or all) are put under suspension of their employment contract and the relevant employer terminates it, as well as in the event that, after the completion of the measure, the enterprises do not maintain the same number of jobs, the extension or suspension automatically ceases and the debts are charged with interest and surcharges, based on the original date of certification.
With A.1073/2020:
1. The deadlines for the payment of debts certified to D.O.Y./Control Centers from VAT returns with the amount of tax to be paid (bills of sale), which expire or expired from 04/01/2020 to and on 04/30/2020, of businesses, which have as active, main activity code on 03/20/2020 those mentioned in the attached table, which is an integral part of this, or whose gross active income during 03/20/2020 Secondary activity CPAs from those listed in the attached table, as they appear from the initial income tax return for the tax year 2018, are greater than the gross income corresponding to the main CPA on 3/20/2020.
2. The collection of confirmed and due on 01/04/2020 debts from VAT returns with the amount of tax to be paid (bills) of the above persons is suspended until 31/08/2020.
3. When paying, interest and surcharges for the period of suspension are not calculated.
4. In the event that employees of enterprises (some or all) are put under suspension of their employment contract and the relevant employer terminates it, as well as in the event that, after the completion of the measure, the enterprises do not maintain the same number of jobs, the extension or suspension automatically ceases and the debts are charged with interest and surcharges, based on the original date of certification.
With A.1074/2020:
1. The deadlines for payment of the certified D.O.Y. are extended until 31.08.2020. debts, which expire or have expired from 01.04.2020 to 30.04.2020 of natural persons who lease real estate to businesses, which have an active, main activity code on 20.03.2020 those referred to in the attached table or whose gross income of active on 20.03.2020 secondary activity SCA from those listed in the attached table, as they appear from the initial income tax return for tax year 2018, are greater than the gross income corresponding to the main SCA on 03.20.2020. Until the same date and for the same debts and persons as above, the deadlines for payment of installments of arrangements/facilities for partial payment of confirmed debts are also extended.
2. The collection of the confirmed and due on 01.04.2020 debts of the above persons is suspended until 31.08.2020.
3. When paying, interest and surcharges for the period of suspension are not calculated.
With A.1075/2020:
1. The deadlines for payment of the certified in the D.O.Y. are extended until 31/08/2020. debts, which expire or expired from 01/04/2020 to 30/04/2020 of employees in businesses, which have an active, main activity code on 20/03/2020, those mentioned in the attached table or whose gross income active as of 20/03/2020 KAD secondary activity from those listed in the attached table
2. The collection of the confirmed and due on 04/01/2020 debts of the above persons is suspended until 31/08/2020.
3. When paying, interest and surcharges for the period of suspension are not calculated.
Source: dikaiologitika.gr