THE PROCESS OF ADVANCE PAYMENT OF APRIL BENEFITS BEGINS. UNTIL 15.6 THE DECLARATION OF COVID!

Article 1

Purpose

1. With this decision, the more specific procedure is determined, as well as the details of the advance payment of the compensation of the lessors for the rents for the month of April 2021, for the beneficiaries as defined by article 2 of sub-items A.1003/2021 (B’ 37) and A.1030/2021 (B’ 702), as well as from par. 1 of article 2 of the joint decisions under items A.1057/2021 (B’ 1069) and A.1058/2021 (B’ 1072) of the Minister of Finance, the Deputy Minister and the Deputy Minister of Finance, in accordance with A.1101/2021 (B’ 1761) decision of the Deputy Minister of Finance.
2. The above paid amount does not fall under any category of income, is not subject to any tax, fee, levy or other withholding in favor of the State, including the special solidarity levy of Article 43A of Law 4172/2013 as the case may be, is inalienable and non-seizable in the hands of the State or third parties, notwithstanding any other contrary of a general or special provision, is not bound and not set off against confirmed debts to the State, the legal entities under public law, the Local Government Organizations, the legal entities of the latter, insurance funds and credit institutions, not applying par. 1 of the article 47 of Law 4172/2013 in case of distribution or capitalization of the amount of par. 1 hereof in the case of a beneficiary legal person or legal entity.

Article 2

Procedure for advance payment of the amount to the beneficiaries

1. Especially for the month of April 2021, the amount of compensation is paid in advance to the beneficiaries in accordance with the criteria of this decision as follows:

a) for the persons who by law framework for dealing with the effects of the coronavirus COVID 19 do not collect rent during the month of April 2021:

1. i) eighty percent (80%) of the total monthly rent for natural persons and
2. ii) sixty percent (60%) of the total monthly rent, for legal persons and legal entities, including public law legal persons of subpar. 3 of par. 1 of article 68 of Law 4235/2014 (A’32), as well as private non-profit legal entities,

b) for natural persons who, as required by law, in the context of dealing with the effects of the corona virus COVID 19, receive a reduced rent by 40%, an amount equal to half of the reduction of the monthly rent.

The payment of the above amounts will be made to the bank account of the beneficiaries that has been notified on the website www.aade.gr of the Independent Public Revenue Authority (A.A.D.E.), according with the provision of the second paragraph of paragraph a of paragraph 2 of article 13 of Law 4690/2020.

2. The advance payment of the amount of the compensation for the month of April 2021 is made to the collection beneficiaries, who have submitted a declaration on the change of rent (“Covid Declaration”) for the month of March 2021, in accordance with the provisions of article 3 of the joint decisions of the Minister of Finance, the Deputy of the Minister and the Deputy Minister of Finance and of A.1101/2021 (B’ 1761) decision of the Deputy Minister of Finance, under the following conditions:

a) The leases must appear active in the AADE Lease Information Information System,

b) The lessor-legal person/legal entity has not declared a business interruption to the AADE,

c) The lessee-business has not declared a work stoppage to the AADE,

d ) The lessee-business to be eligible for exemption from the obligation to pay the total rent or 40% of the total rent for the month of April 2021 based on the KAD included in Table A’ and Table B’ of A.1101/2021 (B ‘ 1761) of the decision of the Deputy Minister of Finance.

e) That the employment/seafaring contract of the tenant or spouse/other party to a cohabitation agreement be suspended for the month of April .

f) To suspend the employment contract, for the month of April, of at least one parent with a child – a dependent member who attends a higher education institution outside of his place of permanent residence.

The advance payment is calculated proportionally to the days the lease contract lasts and in case of interruption of the lessee business in the month of April 2021 proportionally to the days days it remained active.

3. The advance payment of the compensation for the month of April 2021, is carried out in accordance with article 114 of Law 4270/2014, by the Accounts and Financial Planning Division of the General Accounting Office of the State, in collaboration with the General Directorate of Financial Services (GDOU) of the Ministry of Finance.
4. The compensation amount is paid in advance to the bank account of the beneficiary that has been declared in the TAXISnet Personalized Information of AADE.
5. AADE before payment creates:

a) Detailed statement of beneficiaries in electronic form, which includes their full details (surname, patronymic, surname, A.F. .M.) the bank account number in IBAN format, the payment service provider where the account is kept (optional information) and the entitled amount. The electronic form of this statement can be processed by the company “Interbank Systems S.A.” (DIAS S.A.) to which it is forwarded.

b) Summary statement of the beneficiaries in printed and electronic form that includes the number of beneficiaries, the total amount to be paid, in writing and numerically, per bank or credit institution. This situation is transmitted to DIAS S.A. and to the General Directorate of Financial Services of the Ministry of Finance. The amount of the total expenditure is approved by the competent authorizing officer of the Ministry of Finance, after a recommendation from the AADE.

6. The printed consolidated statement of paragraph b of paragraph 5 of this article is sent through the GDOU of the Ministry of Finance to the Directorate of Accounts and Cash Planning of the General Accounting Office of the State, which issues, based on it , a special order to the Bank of Greece to debit the ED account No 200 “Greek Public Collection of Receipts – Payments” and credit the intermediate account of the Greek State with IBAN code GR22 0100 0230 0000 0242 1220 698 named “ED Payments with the mediation of DIAS SA” held at the Bank of Greece with i) the total amount to the beneficiaries and ii) with the amount regarding the total per transaction cost to third parties (DIAS SA) in accordance with the 109/12-03-2019 deed of the Governor of the Bank of Greece. The Bank of Greece is authorized to cover it per transaction to third parties.

After the approval of the Accounts and Cash Planning Division of the General Accounting Office of the State which is provided electronically through an online application, the account with IBAN GR22 0100 0230 0000 0242 1220 698 is debited in order to route the individual payments to the bank accounts of the beneficiaries. Any balances in the account after the completion of the payment, are transferred by order to the Bank of Greece from the Directorate of Accounts and Cash Planning of the General Accounting Office of the State, to the credit of the account with IVAN GR71 0100 0230 0000 0000 0200 211 and are accounted for as regular income budget. The above order is notified to the Directorate of Financial Management of the General Directorate of the Ministry of Finance and to DIAS S.A.

7. The amounts that failed to be paid are returned to the Hellenic State account with IBAN GR71 0100 0230 0000 0000 0200 211 with reason for movement the special payment code of DIAS SA. and are accounted for as revenue of the Regular Budget. For unsuccessful payments, DIAS S.A. informs the Ministry of Finance and the AADE.
8. The appearance of the relevant payments in the public register is carried out by the issuance of offsetting money orders by the GDOU of the Ministry of Finance.
9. As supporting documents for the issuance of of relevant money orders, the following are defined:

a) this decision,

b) the consolidated statement of paragraph b of paragraph 5 of this article,

c) a copy of the special order to the Bank of Greece and a copy of the statement ( extrait) of the Bank of Greece for the debiting of account No. 200. For the payment of the amount in question, the special payment order of par. 6 hereof takes the place of a decision to assume an obligation.

10. The Accounts and Financial Planning Department, the contracting banks and other credit institutions are not considered public accountants and are only responsible for any errors caused by their own fault.

Article 3

Procedure for submission of “Covid Declaration” and procedure for recovery of amounts

1. The beneficiary of compensation collection for the month of April lessor/sublessor, regardless of whether he received the advance payment of article 2 hereof, is required to submit a statement on the change of rent (“Covid Statement”), according to with the provisions of the decision of the Governor of A.A.D.E., under items POL.1162/2018, as applicable, after its amendment with items A.1139/2020 (B’ 2269), A.1243/ 2020 (B’ 4914), A.1253/2020 (B’ 5180), A.1264/2020 (B’ 5345) and A.1050/2021 (B’956) decisions of the Governor of A.A.D.E ., until 15.06.2021.
2. For the cases where compensation is paid in advance in accordance with the provisions of this present but a “Covid Declaration” is not submitted within the deadline, in accordance with the provisions of par. 1, or for the cases where the April “Covid Declaration” is modified in relation to the month of March 2021, the amount becomes due and the procedure for seeking it as unduly paid will be determined by the decision defined in the last paragraph of paragraph 2 of article 3 of the joint ministerial decision GDOU 400 (B’ 1613).
3. The procedure for paying the amount of compensation to new beneficiaries for the month of April who had not submitted a “Covid Declaration” or had not been compensated for the month of March will be determined with new decision.