Circular E.2017 / 2022 clarifies issues related to the deadline for submitting an application for inclusion in the regulation of article 289 of Law 4738/2020 (AD 207), as in force. Particularly:
The deadline for submitting an application for inclusion in the regulation of article 289 L.4738 / 2020 (AD 207), as amended by its second article from 28/1/22 PNP (Government Gazette AD14), which was ratified by article 1 of Law 4890/2022 (AD23), coincides with the deadline for the payment of the first installment of the regulation, ie February 28, 2022.
Consequently, debtors who will apply for inclusion in the regulation from 24 to 28 February 2022 are required to pay the first installment of the regulation by 28 February 2022.
It is recalled that this regulation concerns:
Α) Debtors with unregulated debts certified at the Tax Offices / Control Centers from 1.3.2020 to 31.7.2021 and specifically:
- natural persons affected by COVID
- legal entities / entities affected by COVID
- natural persons non-entrepreneurs with suspension of employment contract for any period from 1.3.2020 to 31.7.2021 due to COVID
- natural non-traders who received special purpose compensation with a unilateral declaration for any period from 1.3.2020 to 31.7.2021 due to COVID
- natural non-traders who joined the aid mechanism “COOPERATION” for any period from 1.3.2020 to 31.07.2021
- natural non-traders who have received a reduced rent for any period from 1.3.2020 to 31.7.2021 and have been reimbursed after checking the “COVID-19” declarations,
- natural persons who are not entrepreneurs who were registered in the OAED unemployment register in any period from 1.3.2020 to 31.7.2021.
Β) Debtors with debts for which a suspension of collection and extension of payment due to COVID has been granted regardless of the time of certification and the above criteria.
C) Debtors
- natural persons affected by COVID
- legal entities / entities affected by COVID
to whom the measure of temporary prohibition of operation was imposed at any time during the period from 27.10.2020 to 31.07.2021, with debts that were certified during the period from 1.3.2020 to 31.7.2021 and debts that, regardless of the time of certification, expired during period from 1.3.2020 to 31.7.2021 and which have been subject from 27.10.2020 to 5.11.2021 in a regulatory regime of subpar. A2 of par. A of the first article of L.4152 / 2013 (AD107), provided that this regulation is in force on 5.11.2021
You can see the circular Ε.2017 / 2022 in the Online bank.
Source:e-forologia.gr