The Independent Public Revenue Authority continues to simplify the procedure for contract amendments.
By decision of its Governor AADE Mr. Giorgou Pitsili, in cases of repetition or correction of a contract regarding the description of the boundaries, the name or the number of the property, as long as no other descriptive element is changed, the address and its facades, it is not required the presentation of an ENFIA certificate.
The relevant decision is as follows:
A.1082/ 2022 (Government Gazette B’ 3324/28-06-2022)
Amendment of the decision under items A.1106/2021 (B’ 1976) of the Governor of the Independent Public Revenue Authority, regarding the certificate of article 54 A’ of Law 4174/2013 (ENFIA certificate)
THE ADMINISTRATOR OF THE INDEPENDENT PUBLIC REVENUE AUTHORITY
Bearing in mind:
1 The provisions: a) of article 54A’ of law 4174/2013 (A’ 170) and in particular of paragraph 7 thereof, b) of articles 1 to 8 of law 4223/2013 (A’ 287), on the Uniform Property Ownership Tax (ENFIA),
c) of Chapter A “Establishment of an Independent Public Revenue Authority” of Part One of Law 4389/2016 Urgent provisions for the implementation of the agreement on fiscal goals and structural reforms and other provisions” (A’ 94) and in particular of articles 1, 2, 13, 14, 17 and 41,
d) of the D.ORG. A 1125859 EX 23-10-2020 of the decision of the Governor of the Independent Public Revenue Authority “Organization of the Independent Public Revenue Authority (A.A.D.E.)” (B’ 4738),
e) of the item A 1106/2021 of AADE Governor’s decision “Certificate of Article 54A of Law 4174/2013 (ENFIA certificate)” (B’ 1976).
2. . 1/20-01-2016 act of the Council of Ministers “Selection and appointment of the General Secretary of the General Secretariat of Public Revenue of the Ministry of Finance” (Y.O.D.D. 18), under no. 39/3/ 30-11-2017 decision of the Management Board of A.A.D.E. “Renewal of the term of office of the Governor of A.A.D.E.” (Y.O.D.D. 689) and the decision of the Minister of Finance (Y.O.D.D. 27) under items 5294 EX 17-01-2020 “Renewal of the term of office of the Governor of the Independent Public Revenue Authority”.
3. The need to complete the A.1106/2021 decision of the Governor of AADE.
4. The fact that this decision does not cause an expense to the Budget of the Independent Public Revenue Authority ,
decide:
Paragraph 2 of article 5 of the A.1106/2021 (B’ 1976) decision of the Governor of AADE is replaced as follows :
“2. In the event of a repeat or correction of a contract in terms of the description of the boundaries, the name or the number of the property (e.g. the boundaries to the North, South, section A1 instead of section A3, etc.), as long as no other descriptive element is changed , its address and facades. Whether or not the above conditions are met is checked by the notary public who will correct or repeat the contract.”
This decision to be published in the Government Gazette.
Athens, June 22 2022
The Governor
GEORGIOS PITSILIS
