Debts arising from inheritance taxes, from additional taxes and fines calculated after a tax or customs audit, from all kinds of fines imposed by various public authorities and certified to the DOU can be subject to this permanent arrangement, as well as additional income taxes that imposed on retroactive amounts of wages or pensions.
In accordance, in particular, with what is provided in article 43 of Tax Law 4646/2019:
1) Debts that have been confirmed at the Certification and Collection Centers (KEBEIS), the Public Financial Services (PSO), Control Centers and Customs but have not been subject to a settlement or installment payment facility and concern inheritance taxes, additional taxes and fines from tax or customs authorities audits, income taxes on back wages and pensions, as well as non-tax debts, such as e.g. fines due to violations of the Road Traffic Code, fines for arbitrary construction and other monetary penalties that have been transferred and confirmed to the DOU can be settled in 24 to 48 monthly installments.
2) The amount of each monthly installment cannot be less than 30 euros.
How to calculate the doses
3) The exact number of installments is determined by the Tax Administration, taking into account income criteria. For debtors who are natural persons, the number of installments is determined based on the amount of the regulated debt (the sum of the initial debt amount, the already accumulated surcharges and the interest of the new regulation) and based on:
-either the average of the total income (individual, taxable or exempt, real or imputed) during the last three tax years before applying for the scheme
-either the total income (individual, taxable or exempt, real or presumed) of the immediately preceding tax year from the date of application for inclusion in the regulation, if this is greater.
The amount of income taken into account (the average of the last three years or the income of the immediately preceding year) is multiplied in parts by a progressively scaled factor, in the following way:
For the income section:
a) From 0.01 euros to 15,000 euros with a rate of 4%.
b) From 15,000.01 euros to 20,000 euros with a rate of 6%.
c) From 20,000.01 euros to 25,000 euros with a rate of 8%.
d) From 25,000.01 euros to 30,000 euros with a rate of 10%.
e) From 30,000.01 euros to 50,000 euros with a rate of 12%.
f) From 50,000.01 euros to 75,000 euros with a rate of 15%.
g) From 75,000.01 euros to 100,000 euros with a rate of 20%.
or) Over 100,000 euros with a rate of 25%.
Each of the above coefficients is reduced according to the number of dependent children of the debtor, by 1 percentage point for 1 child, by 2 percentage points for 2 children and by 3 percentage points for 3 or more children.
The amount resulting from the calculations based on the above rate scale (the sum of the products of the parts of the income with the corresponding rates) is reduced to a monthly basis, after dividing it by 12. Then the total amount of the adjustable debt is divided by the amount which has resulted from the reduction to a monthly basis. The number of installments results from the integral part of the quotient of this last division, subject to the limitation that the amount of each monthly installment cannot be less than 30 euros. In the event that the debtor has submitted zero declarations for all the tax years taken into account to determine the ability to repay, the maximum number of installments is granted, subject to the limitation that the amount of each monthly installment cannot be less than 30 euros.
4) In order to determine the number and amounts of the monthly installments to which each debtor-natural person is entitled to settle an extraordinary debt, his total actual declared income is taken into account. To determine this income, all the declared amounts of income that have been charged with income tax or have been exempted from income tax or have been taxed in a special way or independently, including those that have been exempted or excluded from the special solidarity levy, are added together.
5) Alternatively, to determine the number of installments and the amount of each monthly installment, in the case of an application for emergency debt settlement, the assumed income is taken into account if it is greater than the actual one.
6) The number of monthly installments determined by the Tax Administration for extraordinary debts cannot be less than 24, subject to the restriction that the amount of each monthly installment cannot be less than 30 euros. The debtor may, however, choose installments of less than 24.
Eligibility conditions
7) In order to be included in the regulation, it is necessary:
a) The detailed statement of all income, assets and any debts to third parties.
b) The finding that the tax returns of the last five years have been submitted.
c) If the total basic debts exceed the amount of 50,000 euros, the presentation of data from which the temporary financial inability and the possibility of meeting the terms of the arrangement can be obtained, with a signature for the control and certification of these by an independent appraiser. For total basic debts that exceed the amount of 150,000 euros, in addition to meeting the conditions defined in the previous paragraph, the additional provision of a guarantee or assurance or real security for all of them is required. An independent appraiser will determine the value of the security offered.
8) In order to be included in the regulation, it is necessary to submit an online application-responsible declaration in a special application that has been put into operation on the AADE digital portal, at the online address myaade.gov.gr. The application is called “Debt settlement” and from the moment the interested party enters it, with the TACHISnet codes, he must select “P7 Application for permanent debt settlement Law 4152/2013, as replaced by Law 4646/2019 ». Among other things, when completing the application, the debtor must certify that he has not been sentenced to prison terms or imprisonment for tax evasion offences.
9) The first installment of the arrangement must be paid within 3 working days from the day of submission of the application for inclusion in the arrangement, and subsequent installments on the last working day of the following months.
Consequences of late payments
10) Late payment of an installment will result in a surcharge of 15%. This installment with the corresponding surcharge must be paid no later than the deadline for the payment of the next installment.
11) Debts settled in 24 to 48 installments are charged with interest, which is calculated based on an annual interest rate of 5.84%.
12) The arrangement is lost, with the consequence of the mandatory immediate payment of the balance of the debt, if the debtor:
a) He has not paid an installment of the settlement on time more than once.
b) Delay the payment of the last installment of the arrangement for a period longer than one month.
c) He has not submitted his income tax and value added tax returns throughout the settlement of his debts and until they are paid off.
d) He is not aware of his debts from the date of entering into the arrangement and after.
e) He has submitted incomplete or untrue information in order to be granted the arrangement.
| AMOUNTS AND NUMBERS OF MONTHLY INSTALLMENTS FOR EMERGENCY DEBT SETTLED WITH THE FIXED SETTING FROM 24 TO 48 MONTHLY INSTALLMENTS, FOR DEBTORS WITHOUT DEPENDENT CHILDREN | ||||||||
| ANNUAL INCOME | ADJUSTABLE DEBT OF 1,000 EUROS | ADJUSTABLE DEBT OF 2,000 EUROS | ADJUSTABLE DEBT OF 5,000 EUROS | ADJUSTABLE DEBT OF 10,000 EUROS | ||||
| MONTHLY PAYMENT AMOUNT | NUMBER OF MONTHLY INSTALLMENTS | MONTHLY PAYMENT AMOUNT | NUMBER OF MONTHLY INSTALLMENTS | MONTHLY PAYMENT AMOUNT | NUMBER OF MONTHLY INSTALLMENTS | MONTHLY PAYMENT AMOUNT | NUMBER OF MONTHLY INSTALLMENTS | |
| 1.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 2.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 3.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 4.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 5.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 6.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 7.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 8.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 9.000 | 30,3 | 33 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 10.000 | 33,33 | 30 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 11.000 | 36,67 | 27 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 12.000 | 40 | 25 | 41,67 | 48 | 104,17 | 48 | 208,33 | 48 |
| 13.000 | 41,67 | 24 | 43,48 | 46 | 104,17 | 48 | 208,33 | 48 |
| 14.000 | 41,67 | 24 | 47,62 | 42 | 104,17 | 48 | 208,33 | 48 |
| 15.000 | 41,67 | 24 | 50 | 40 | 104,17 | 48 | 208,33 | 48 |
| 16.000 | 41,67 | 24 | 55,56 | 36 | 104,17 | 48 | 208,33 | 48 |
| 17.000 | 41,67 | 24 | 60,61 | 33 | 104,17 | 48 | 208,33 | 48 |
| 18.000 | 41,67 | 24 | 66,67 | 30 | 104,17 | 48 | 208,33 | 48 |
| 19.000 | 41,67 | 24 | 71,43 | 28 | 104,17 | 48 | 208,33 | 48 |
| 20.000 | 41,67 | 24 | 76,92 | 26 | 104,17 | 48 | 208,33 | 48 |
| 22.000 | 41,67 | 24 | 83,33 | 24 | 104,17 | 48 | 208,33 | 48 |
| 24.000 | 41,67 | 24 | 83,33 | 24 | 104,17 | 48 | 208,33 | 48 |
| 26.000 | 41,67 | 24 | 83,33 | 24 | 119,05 | 42 | 208,33 | 48 |
| 28.000 | 41,67 | 24 | 83,33 | 24 | 135,14 | 37 | 208,33 | 48 |
| 30.000 | 41,67 | 24 | 83,33 | 24 | 151,52 | 33 | 208,33 | 48 |
| 35.000 | 41,67 | 24 | 83,33 | 24 | 200 | 25 | 208,33 | 48 |
| 40.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 250 | 40 |
| 45.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 303,03 | 33 |
| 50.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 357,14 | 28 |
| 100.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 416,67 | 24 |
| 200.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 416,67 | 24 |
| 500.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 416,67 | 24 |
| 1.000.000 | 41,67 | 24 | 83,33 | 24 | 208,33 | 24 | 416,67 | 24 |
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#installments #extraordinary #debts #πίνακες
