The AADE platform for the new permanent debt settlement, which provides for the possibility of settlement in 24 or 48 installments, is operational.
The settlement obligatorily includes all confirmed and overdue debts to the Tax Offices/Audit Centers and Customs, according to the Public Revenue Collection Code (Law 356/1974, A’90, K.E.D.E.), the Tax Procedure Code (Law 4174/2013, A’170, K.F.D.), and the Customs Code, which at the time of application submission have not been legally settled with a payment suspension for any reason or other installment arrangement based on law or court decision.
Citizens can electronically submit their applications for inclusion in the new 24-48 installment arrangement through the website: https://www.aade.gr/polites/aitisi-rythmisis-ofeilon.
Debts that have already been included in any legislative arrangement, which was in force on 1.11.2019, are not included in this arrangement.
Excluded from the arrangement:
- Debtors who have been convicted of tax evasion crimes even at the first instance, according to the provisions of Article 66 of Law 4174/2013 or its previous provisions.
- Debts that had been included in any legislative arrangement which was in force on 1.11.2019.
- Debts, which according to the provisions of other laws cannot be settled.
- The application for inclusion in the arrangement is submitted electronically from 26/02/2020, via an online application.
- If the first installment is not paid within the aforementioned exclusive deadline, the applicant must submit a new application to settle their debts.
- To be included in the arrangement, debtors must have submitted income tax returns and value-added tax returns for the last five years.
- The competent Tax Office/Customs/other Service for granting the arrangement, examining the supporting documents, monitoring, compliance with its terms, its loss, and any other necessary procedure is designated as the Tax Office/Customs/other Service responsible for pursuing the collection of the debt.
- Possibility of paying confirmed debts at Tax Offices, Audit Centers, and Customs in monthly installments, ranging from two (2) to twenty-four (24) or from two (2) to forty-eight (48), if it concerns debts confirmed by inheritance tax, tax and customs control, as well as non-tax and customs debts.
- In cases where there are debts that can be settled, some up to twenty-four (24) and others up to forty-eight (48) monthly installments, these are settled simultaneously.
- The minimum monthly installment amount is set at thirty (30) euros.
- A debtor who is consistent with the arrangement may be granted a certificate of compliance under Article 12 of the K.F.D. for a monthly duration, provided that all other conditions for its granting are met.
- With the inclusion and compliance in the installment arrangement, the execution of the penalty imposed under the provisions of Article 25 of Law 1882/1990, as currently in force, is postponed, or if its execution has begun, it is interrupted.
- The continuation of the compulsory execution process of movable or immovable property is suspended (issuance of auction program), provided that the execution concerns only debts settled under the provisions of subparagraph A2 of paragraph A of the law. 4152/2013.
- The arrangement becomes active, and the debtor benefits from it upon timely payment of the first installment.
- The arrangement is lost if the debtor does not pay one installment of the arrangement on time more than once.
- For debtors who are consistent in fulfilling the terms of the arrangement until its completion, after the payment of the last installment, an amount equal to twenty-five percent (25%) of the interest that has burdened the installment amount of the settled debt is returned. The refundable amount is not withheld, seized, or offset with other obligations of the debtor to the State or third parties.
- The provision is effective from 1.1.2020.
Source: www.e-forologia.gr
