8 out of 10 miss 72 or 120 doses

The system excludes most professionals who try to join the programmes “Red” debt settlement To the Tax Office, which opened at Easter as a “revival” of earlier arrangements to help those who had accumulated debts sort out their affairs.

But in reality, things are different, because after the Easter holidays, accountants, professionals and individuals who wanted to enter the platform and join the organization did not succeed, because the system kicked them out.

Looking closely at the listing criteria, but also at the announcements by the Minister of Finance, Christos Staikouras, one finds that these are debts created in the last two years, i.e. from November 1, 2021 to February, 2023.

On the one hand, the exact dates leave the critical period for the outbreak of the epidemic, that is, the year 2020, when businesses closed, economic activity “froze” and many debts ballooned.

On the other hand, if a person has entered into an arrangement of 24 or 48 installments, and is “stressed” by the new crisis in the economy and wants to benefit from these arrangements, he cannot make a conversion, i.e. convert his debt into 36, 72 or 120 installments.

The criteria are confusing, the accountants assert, and they demand the following changes: that the criterion of the aforementioned dates who cast eight out of 10, but also that the conversion can be made, that is, those who have already set up .

“The regulation of 36-72 doses is ineffective and excludes 8 out of 10 professionals, artisans and tradesmen. It is paying off debts incurred from 1/11/21 to 1,” Giorgos Kavvatas, president of the General Union of Professionals, Craftsmen and Tradesmen of Greece (GSEBBE), told iEidiseis. 2/23, so previous debts are excluded.

A similar statement was made by Yannis Hatzitheodosiou, President of the Professional Chamber of Athens. In his words, “Two out of 10 get in because they have incisors. The rest can’t get in.”

It is reported that the deadline for all debtors, estimated at a few hundred thousand debtors, ends on July 31, 2023.

Determination criteria 36-72 doses

1. In the new arrangement of 36 or 72 monthly installments:

a) All debts that cumulatively meet the following conditions are mandatory:

• Late after 1-11-2021 through 1-2-2023,
• Recorded in the receivable books of DOY /KEME.EP /KEFO.ME.P. /KE.B.EIS up to the date of the application for listing f
• It has not been legally settled by suspending payment or arranging partial payment of debts pursuant to a law, court decision, provisional order or decision of an administrative body.

B) Debt that meets the number. The first and second as mentioned above in paragraph a) and on the date of the application for inclusion in the list:

• If payment is suspended or
• It is subject to a fixed arrangement of 12 or 24 monthly installments, the terms of which are respected, provided that the installments due on it are exclusive and only from debts that fall within the scope of the arrangement, that is, they became overdue after 1-11-2021 until 1-2-2023.

Who is excluded from debt settlement?

2. Excluded and not subject to the new system:

a) Refundable advance payments

B) Debts related to the recovery of state aid

c) Debts that cannot be regulated according to other special provisions.

Affiliation terms

3. In order to be included in the list, the applicant must fulfill the following cumulative conditions on the date of submitting the application for listing:

a) On 11-1-2021 he had no overdue debts or his overdue debts were settled, as a whole, in a lawful manner by suspending payment or arranging partial payment of the debt based on law, court decision, temporary order or decision of an administrative body,

B) To file all income tax returns for the last five (5) years, for which the deadline for filing has expired by 31.12.2022,

c) He shall not have been convicted of tax evasion or smuggling by a final judgment

Dr) If the applicant has undergone debt settlement in 36 or 72 installments for “crown debts”, according to Article 289 of Law 4738/2020, or in 120 installments according to Articles 98 to 109 of Law 4611/2019, then this arrangement is in fact .

In the event that the debtor loses the payment arrangements by installments by 1-2-2023 in accordance with Articles 98 to 109 of Law 4611/2019 or in accordance with Article 289 of Law 4738/2020, he is obliged to rejoin the same arrangement system. With the same terms and conditions as specifically specified in Article 3 of Law 5036/2023 prior to the date of submitting the application for inclusion in the new list of 36 or 72 installments and no later than July 31, 2023 (the deadline for submitting the application).

4. The application for inclusion in the list is submitted electronically to the Tax Department, through an online application, until July 31, 2023.

The condition for the validation of the arrangement is that the first installment of the arrangement be paid within three (3) working days of the date of application. Subsequent installments are paid monthly until the last working day of the following months from the date of application for inclusion in the arrangement.

The debtor receives the benefits of the arrangement by paying the first installment on time.

Settings criteria of 72 and 120 doses

In terms of reviving the old 72 or 120 dose arrangements, the following is expected:

• Debtors who have lost their installment arrangement by February 1, 2023 may join the same arrangement with the same terms and conditions for remaining debts and for the number of remaining installments of the arrangement subject to the minimum monthly installment amount, upon application. reintegration into it. The deadline to submit an application for readmission is July 31, 2023.
• The application for the return of the debtor is submitted online, through the myAADE digital portal, popular applications, “Reinstatement 120 & 36/72 “Installment Settlement”. In the electronic application of A. Settings appear that according to the data saved in A. Lost until February 1, 2023 From these, the debtor can choose the arrangements in which he wishes to apply for reinstatement The restoration applicant states in the application, which also constitutes a responsible declaration, that: in the regulation and b) it has become known that within one month of the re-incorporation any debts in arrears on the date of re-incorporation must be legally paid or settled, so that the arrangement in which the debts are re-incorporated is not forfeited.
• Re-inclusion in the arrangement is made by payment within three working days of the date of application and no later than July 31, 2023, an amount similar to the previous and current installment amount of the arrangement being renewed. . The maturity date of a revived arrangement is extended by the number of installments that were outstanding on the date of the revival. If, on the date of reintegration into the system in accordance with the above provisions, the debtor has other overdue debts that have not been settled in a legal way, he must, within one month from the date of reintegration, pay them or settle them in a legal way, i.e. by suspending payment or by arranging Other installments based on law, court order or administrative body decision. If the debtor has placed the aforementioned debts into permanent arrangement for the second time that he lost it on the date of reintegration, he has the possibility, exceptionally, to place these debts into permanent arrangement again. If there are overdue debts on the redemption date which are included in the first missing list of the first paragraph, but not in the last missing list, where repayment has been made, such debts shall be paid or settled in a legal manner. That the debts which are included in the missing order of value 1 have been included in a valid perpetual arrangement, and such debts may be re-included in the forfeited arrangement after selection of the debtor. If the above standing arrangement also includes debts that were not included in the forfeited arrangement, the permanent arrangement is still valid for them, with the creation of a continuing arrangement that will have a new structured debt (TRO) identity.
• If, after the lapse of one month from the date of joining the arrangement, the debtor has not settled in a legal way or paid its debts which became due on the date of joining, the arrangement re-joined shall be discharged. In particular, an arrangement is discharged if the debtor does not pay two consecutive monthly installments of the arrangement or delays the payment of the last two installments of the arrangement for the corresponding period of time.