2024-09-12 09:48:28
An amendment that provides for the extension by 6 to 12 months from the one already in force, of the time of protection against seizures and collections of overdue debts to the State for those affected by natural disasters was submitted yesterday to the bill of the Ministry of National Economy and Finance for the Digital Transaction Fee.
In addition, with other provisions of the amendment, measures are foreseen to deal with the adverse consequences for businesses and farmers of the Municipalities of Volos and South Pelion that were declared a few days ago in a state of emergency in the Pagasitikos gulf. At the same time, with another amendment submitted to the same bill, interventions are introduced regarding the calculation of the depreciation of audiovisual content broadcasts as well as arrangements for the correction of obvious errors by the Tax Administration for the benefit of taxpayers.
In detail, the suspension of the collection of overdue debts to the State and the suspension of auctions is extended and other acts of forced execution at the expense of victims in exceptional cases of earthquakes, floods or other natural disasters. The measures, which practically concern Thessaly and the rest of the affected areas, ithey apply retroactively from September 4, 2024 and a relevant joint decision will be issued by the Ministers of National Economy and Finance and Climate Crisis and Civil Protection.
In particular, for the categories of citizens affected by natural disasters, the following is provided for:
- Suspension of the collection of overdue debts to the State for 18 months, i.e. for six months in addition to the 12 months that apply today. It is noted that the possibility to settle these debts in 24 monthly installments is maintained, without this settlement being burdened with an increase due to late payment.
- Suspension of the implementation of any act of forced execution for a period of up to twelve 12 months from the day of the event, i.e. for six months in addition to the 6 months that apply today, with the possibility of extension for another 6 months. The suspension of the deadlines for the exercise of remedies and aids related to pending enforcement procedures is also maintained for this period of time.
In addition, the suspension of tax and insurance obligations, the regulation of payment of installments and the establishment of support for businesses and farmers affected in the areas of the Municipalities of Volos and South Pelion that were declared in a state of emergency due to the extreme phenomenon in the previous period in the Pagasitic Gulf. Details of the arrangement will be specified by a Joint Decision of the competent Ministers.
In addition, the Ministry of Infrastructure and Transport will hire temporary staff on fixed-term contracts, lasting up to 8 months, with the aim of planning, commissioning and executing urgent infrastructure restoration projects in areas that were declared or remained in a state of emergency, as a result of the bad weather Daniel and Elias in September 2023.
With another provision in the same amendment, the deadline for the approval of the annual financial statements of capital companies for the previous corporate year is extended by 50 calendar days. The extension is granted, in order for professional accountants – tax experts to facilitate their work in relation to the preparation of financial statements.
Interventions for calculating the depreciation of broadcasts of audiovisual content
Finally, with another amendment:
- It is stipulated that the depreciation of audio-visual programs will not extend over a period of 10 years, but will be calculated based on the relevant accounting standards.
Arrangements for the correction of obvious errors of the Tax Administration
- It’s still being set up issue of correcting obvious errors of the AADE when issuing tax assessment acts, that is, the ability of AADE to revoke actions that have obvious errors. The current provision does not allow the AADE to revoke an act that has an obvious error, if the taxpayers have appealed against this act, with the result that the taxpayers either risk missing the deadline to challenge an act with an obvious error, or have to they are waiting for the end of the proceedings before the courts – during this time AADE does not have the possibility to correct the obvious mistake it has made. The amendment allows the AADE to correct its errors, even if the taxpayers have appealed to the administrative courts.