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Tuesday, October 19, 2021

Terms and conditions for reintegration in 100 and 120 installments

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Deadline, most likely the last, until September 30 will have those who lost the old settings of 100 and 120 installments, to rejoin them. The online platform opened yesterday and those interested can submit their applications to "myBusinessSupport".

A basic condition is that taxpayers have lost the regulation in the period from March 1, 2020 to July 31, 2021, due to the pandemic.

Debtors in order to be able to join the arrangement of 100 or 120 installments and repay their old debts in more installments, must:

Apply on the myBusinessSupport platform

To pay the August 2021 installment of their regulation until September 30, 2021 together with the September 2021 installment.

Taxpayers will be able to revive the arrangement with the deadline being extended by the number of installments that were outstanding on the day of the revival. That is, unpaid installments will be added at the end of the adjustment schedule or settings.

But who are those debtors who have the right to rejoin the old arrangements of 100 and 120 installments?

1. Individuals who are affected, legal entities or legal entities affected by the measures to deal with the COVID-19 pandemic and whose main activity is affected.

2. Unemployed natural persons whose employment contract has been suspended for any period from 1 March 2020 to 31 July 2021, due to measures to deal with the COVID-19 pandemic.

3. Non-traders who have received special purpose compensation with a unilateral declaration for any period from 1 March 2020 to 31 July 2021.

4. Non-traders who have joined the "COOPERATION" aid mechanism for any period from 1 March 2020 to 31 July 2021.

5. Unemployed individuals who have received a reduced rent for any period from 1 March 2020 to 31 July 2021 and have been reimbursed following a verification of the "COVID-19" declarations.

6. Unemployed natural persons who were registered in the OAED unemployment register in any period from March 1, 2020 to July 31, 2021.

The application

With the submission of the debtor's reintegration application in the old arrangements, the installments of the arrangements that were lost during the period March 2020 - July 2021 will be displayed in the electronic application of AADE. With the payment of the August installment together with the September installment until 30 September 2021 the old settings "thaw" and the installments that remained unpaid will be added at the end of the settings.

The 100 dose setting is lost:

If the debtor does not pay 3 consecutive monthly installments of the arrangement or delays the payment of the last 3 installments of the arrangement for the corresponding period.

If the debtor does not submit the required income tax and VAT declarations, during the entire period of settlement of his debts and until its repayment, within 3 months at the latest from the expiration of the deadline for their submission.

If he does not repay or settle his new debts within the payment deadline.

The 120 dose setting is lost:

If the debtor does not pay 2 consecutive monthly installments of the arrangement or delays the payment of the last 2 installments of the arrangement.

If the debtor does not submit the required income tax and VAT returns, during the entire period of settlement of his debts and until its repayment, within 3 months at the latest from the expiration of the deadline for their submission

If he does not repay or settle his new debts within two months from the expiration of their payment deadline.

If he falls into recurring tax offenses.

 

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