All the details to strengthen the carriers and their inclusion in the affected companies.

The decision was published in the Official Gazette with the determination of the required data and supporting documents, the way to transfer or send them to the Tax Administration by the taxpayers or third parties, the KAD excluded and any other technical or procedural details. necessary for the inclusion of the holders of the expiration, appearance and
payment has been suspended for seventy-five (75) days, for
date of notification to victims, so that they are included in the measures of articles 1, 2 and 3 of the Legislative Content Law from 11.3.2020 from April 1, 2020 onwards.

The decision provides in detail:

Article 1 Purpose

This decision sets specific problems for her.
subject from April 1, 2020 onwards, to the provisions of articles 1 and 2 of Law 11.32020 of Legislative Content (PNP), which was ratified by Article 2 of Law 4682/2020.
(A ’76), for holders of securities, whose maturity dates,
appearance and payment have been suspended for seventy-five (75) days,
from the date indicated by the notary, according to paragraph 1 of
article two of the Law of legislative content 30.03.2020 (Α΄ 75), which was ratified by article 1 of law 4684/2020 (Α ’86).

Article 2 Induction conditions

1. Companies that are not active on March 30, 2020
in activity code numbers (CAD) of companies that
included in the decisions, which have been issued by
authorization of paragraph 2 of article 1 and paragraph 2 of article 2 of the Legislative Content Law of 03.11.2020
(A ’55), that is, in the KAD that have been defined in its attached tables
decisions, as appropriate, may be subject to regulation
of articles 1 and 2 of the Law of 11.32020 of Legislative Content and of the decisions issued by its authorization (A. 1072/2020 and A.1073 / 2020,
as amended and in force) if they are holders of securities
(or due to the provision of securities), whose maturity,
appearance and payment have been suspended as set forth in Article 1
of the present, and whose total value is greater than
twenty percent (20%) of your average monthly business turnover
immediately preceding the calculated fiscal year
with the following:

a) For companies subject to VAT, depending on
total outputs included in the initial and modification,
Overdue or overdue VAT refunds sent up to
March 30, 2020, as contained in code 312 of the declaration
VAT of the relevant tax periods.

b) For companies that are not legally obliged to present
VAT refund, taking into account your gross income during the
fiscal year 2019, based on the accounting records kept by them
(data) by monthly reduction. The information above that
declared by the company, verified by the tax declaration
income when it occurs. In the event that a business
filed a start of work statement within 2019 of the average monthly cycle
transactions are calculated based on the number of days that h
businesses within the year by sharing their gross income.

2. The total of the amounts invoked against the tax
administration the carrier has been notified by electronic transmission to
credit institutions of circumstance b of paragraph 1 of article two of the Law of legislative content of 03/30/2020, in accordance with the provisions of these provisions.

Article 3 Exceptions

From the application of the present
Exceptions are companies that have an active primary code
activity as of March 30, 2020 mentioned in
attached table which is an integral part of this or
whose gross income is active on March 30 KAD
secondary activity of those listed in the attachment
table, as a result of the initial tax return
fiscal year 2018 is higher than gross income than
corresponds to Mr. KAD on March 30, 2020.

Article 4 Procedure for submitting an application, complementary benefits presented jointly

1. Companies that meet the requirements of article 2 and do not
excluded in accordance with article 3, are included individually in the affected
companies and are subject from April 1, 2020 onwards
Regulation of Articles 1 and 2 of the Law of 11.32020 of Legislative Content, and of the decisions issued, authorized by them, A. 1072/2020, A.1073 / 2020,
as amended and in force, for the extension of the payment and the
deferment of debt collection, as well as the benefits of the discount
twenty five percent (25%) for debts / fees
regulations for the month of April 2020 and the compensation of an amount equal to
twenty five percent (25%) resulting from VAT debit declarations
with a deadline of 04.30.2020.

2. The listing application is submitted electronically online.
electronic platform “myBusinessSupport” of the Independent Public Authority
Income (AADE) of the beneficiaries or their legal representatives
until 7.5.2020.

3. The request, which is subject to a declaration responsible for law 1599/1986,
includes all the information necessary to control its filling
conditions of article 2 and, in particular, the data of the values ​​under
whose application is made for the benefit of articles 1 and 2
of the Law of 11.3.2020 of Legislative Content (A ’55) and
in particular the TIN of the issuer of each notary, the number and
issue date, its amount and its credit institution
Case b) of paragraph 1 of the second article of the Legislative Content Law of 03/30/2020
(A΄ 75), as well as the amount of gross tax revenue
year 2019, as shown by its accounting records (data)
business and transferred to the corresponding tax return
for the companies benefiting from case b) of article 2.

4. For the concession of the benefits referred to in articles 1 and 2 of Law No. 11.202020 of the legislative Content, all the conditions established in these provisions and the decisions issued under its authority shall apply.

5. In case false or inaccurate information has been declared beyond
The consequences of the false statement result in loss of benefits and
Related debts are required according to the original data
certificate As long as the benefits of your discount are granted
twenty five percent (25%) or the amount of compensation corresponding to
twenty-five percent (25%) of VAT in the first quarter of 2020 for
Written Observers or March 2020 for Observers
Diplographically, the relevant amounts are reimbursable depending on the text
provisions.

Article 5 Way of sending or transmitting credit information
Institutions in AADE to control compliance with its conditions.
Article 2

1. The credit institutions of case b of paragraph 1 of article two of Law 30.3.2020 of the Legislative Content
check compliance with the conditions referred to in article 2
at AADE upon request, data and information on
values ​​that have been notified to them under the previous provisions
and in particular the issuer’s TIN, the number and date of issue, the
amount and IBAN account number of the issuer.

2. The data referred to in section 1 will be transmitted directly to
AADE through a secure file transfer system. Specially for
Financial institutions are carried out through “Interbank Systems SA”
(DAYS)

TABLE OF CODES ACTIVITY NUMBERS

A table with the Activity Code Number (KAD) of
sectors that show a significant increase in their commercial cycle in
duration of the coronavirus epidemic crisis COVID-19

See the decision in the node tax file