With this decision (Government Gazette B’ 4914/09-11-2020) the following are defined:
THE ADMINISTRATOR OF THE INDEPENDENT PUBLIC REVENUE AUTHORITY
Bearing in mind:
1. The provisions:
a) of paragraph 4 of article 15 of Law 4174/2013, regarding the provision of information by third parties, as they apply (A’ 170),
b) of Chapter A “Establishment of an Independent Public Revenue Authority” of Part One of Law 4389/2016 and in particular of Article 7, Paragraph 1 of Article 14 and Article 41 thereof, as applicable (A’ 94),
c) of article 1 of Law 4683/2020, by which the 20.3.2020 Act of Legislative Content “Urgent measures to deal with the consequences of the risk of spreading the coronavirus COVID-19″ is ratified , the support of society and entrepreneurship and the assurance of the smooth operation of the market and public administration” (A’ 83) and especially of the second article thereof, as also applies to article 26 of the same law on the extension of the rent reduction of professional leases and leases of a main residence,
d) of article 1 of Law 4684/2020, which ratifies the Legislative Content Act of 30.3.2020 “Measures to deal with the COVID-19 coronavirus pandemic and other urgent provisions” (A ’86), and Article 3 of Law 4684/2020, as they apply to the rent reduction for seafarers and student dependents,
e) Article 4 of Law 4690/2020 (A’ 104),
f) of the D. ORG. A 1036960 EX 2017/ 10-3-2017 (B’ 968 and B’ 1238) of the decision of the Governor of the Independent Public Revenue Authority “Organization of the Independent Public Revenue Authority (A.A.D.E.)”, as supplemented, amended and is valid.
2. Act no. 1/20-1-2016 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), in combination with the provisions of the first paragraph of par. 10 of article 41 of Law 4389/2016 and the decision of the Independent Public Revenue Authority’s Board of Management No. 39/3/30-11-2017 “Renewal of the term of office of the Governor of the Independent Public Revenue Authority” (Y.O.D.D. 689) and the decision no. 5294 EX 2020/17.1.2020 of the Minister of Finance “Renewal of the term of office of the Governor of the Independent Public Revenue Authority of Revenue” (Y.O.D.D. 27).
3. The decision of the Governor of the Independent Authority of Public Revenue under data POL.1162/2018 “Submission of a Declaration of Information on Leasing of Immovable Property using electronic method of communication via the internet” (Β’ 3579), as amended by A.1139/2020 (Β’ 2269) decision of the Governor of the Independent Public Revenue Authority and is valid.
4. The need to facilitate the obligees who receive a notification for corrective submission of the “Covid Statement” or the “Real Estate Lease Information Statement”.
5. The fact that, from the provisions of this decision, no expense is caused to the budget of the Independent Public Revenue Authority (A.A.D.E.),
decide:
1. After the par. 7 of article 11 of the decision of the Governor of the Independent Public Revenue Authority under data POL.1162/2018, a new par. 8 is added as follows:
“8. Lessors who receive a notice from the Tax Administration to submit the “Covid Statement” or the “Real Estate Lease Information Statement” for the months of March to August 2020 in order to correct their errors or omissions, submit by December 15, 2020.
2. For the rest, the decision of the Governor of the Independent Authority of Public Revenues under data POL.1162/2018 applies.
This decision should be published in the Government Gazette.
Athens, October 30, 2020
The Commander
GEORGIOS PITSILIS
