This decision defines the following:
GDOU 400/2021 (Government Gazette B’ 1613/20- 04-2021)
THE MINISTER, THE DEPUTY MINISTER AND THE DEPUTY MINISTER OF FINANCE
Bearing in mind….. we decide:
Article 1 Purpose
1. This decision determines the more specific procedure, as well as the details of the advance payment of the compensation of the landlords for the rents for the month of March 2021, for the beneficiaries, as defined by article 2 of the A.1003/2021 (B’ 37) and A.1030/2021 (B’ 702), as well as from par. 1 of article 2 of the following items A.1057/2021 (B’ 1069) and A.1058/2021 (B’ 1072) of joint decisions of the Minister of Finance, the Deputy Minister and the Deputy Minister of Finance, according to the A.1063/2021 (B’ 1156) decision of the Deputy Minister of Finance.
2. The amount paid above does not fall into any category of income, is not subject to any tax, fee, contribution or other deduction in favor of the State, including the special solidarity contribution 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 general or special provision to the contrary, it is not bound and not set off against confirmed debts to the State, legal entities under public law, Local Organizations Self-Government, the legal entities of the latter, insurance funds and credit institutions, non-applicability of par. 1 of article 47 of the 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 March 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, as required by law in the context of dealing with the effects of the COVID 19 coronavirus, do not collect rent during the month of March 2021:
i) eighty percent (80%) of the total monthly rent for the physical persons and
ii) sixty percent (60%) of the total monthly rent, for the legal persons and legal entities, including the public law legal persons of subpar. 3 of par. 1 of article 68 of the 4235/2014 (A’ 32), as well as private non-profit legal entities,
b) for natural persons who by check of the 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 notified on the website www.aade.gr of the Independent Public Revenue Authority (A.A.D.E.), in accordance with the provision of the second paragraph of paragraph a’ of par. 2 of article 13 of the 4690/2020.
(“Covid Declaration”) for the month of February 2021, in accordance with the provisions of article 3 of the following items A. 1003/2021 (B’37), A.1030/2021 (B ‘ 702), A.1057/2021 (B’ 1069) and A.1058/2021 (B’ 1072) of joint decisions of the Minister of Finance, the Deputy Minister and the Deputy Minister of Finance and A.1063/2021 (B’ 1156) 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-company must not have declared a stoppage of work to AADE.
d) The lessee-company must be eligible for exemption from the obligation to pay the total rent or 40% of the total rent for the month of March 2021 based on the KAD included in Table A’ and Table B’ of A. 1063/2021 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 March.
p> f) To suspend the employment contract, for the month of March, of at least one parent with a child – a dependent member who attends a higher education institution outside his place of permanent residence.
The advance payment is calculated proportionally with the days that the lease contract lasts and in case of interruption of the lessee business in the month of March 2021 in proportion to the days it remained active.
3. The advance payment of the compensation for the month of March 2021 is carried out in accordance with article 114 of the 4270/2014, by the Directorate of Accounts and Financial Planning of the General Accounting Office of the State, in cooperation with the General Directorate of Financial Services (GDOU) of the Ministry of Finance.
4. The amount of the compensation is paid in advance to the bank account of the beneficiary that has been declared in the TAXISnet Personalized Information of AADE.
5. Before the payment, AADE creates:
a) Detailed statement of beneficiaries in electronic format, 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 beneficiaries in paper 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 forwarded to DIAS SA 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 summary of paragraph b of paragraph 5 of this article is sent through the GDOU of 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 this, a special order to the Bank of Greece to debit the account of ED No 200 “Hellenic Public Collection of Receipts – Payments” and credit the interim account of the Greek State with IBAN code GR22 0100 0230 0000 0242 1220 698 with the name “ED Payments through the mediation of DIAS SA” held at the Bank of Greece with i) the total amount to the beneficiaries and ii) with the amount concerning the total per transaction cost to third parties (DIAS SA) in accordance with the 109/ 12-03-2019 act 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 Directorate of Accounts and Cash Planning of the General Accounting Office of the State, which is provided electronically through an online application, the account is debited with IVAN GR22 0100 0230 0000 0242 1220 698 in order to direct 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 Accounts & of 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 revenues of the regular budget. The above order is notified to the Directorate of Financial Management of the General Directorate of the Ministry of Finance and to DIAS SA.
7. The amounts that failed to be paid are returned to the Greek State account with IBAN GR71 0100 0230 0000 0000 0200 211 with a reason the special payment code of DIAS SA and are accounted for as revenue of the Regular Budget. For unsuccessful payments, DIAS SA 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. The following are defined as supporting documents for the issuance of the relevant money orders:
a) this decision,
b) the consolidated statement of paragraph b of par 5 of this article,
c) a copy of the special order to the Bank of Greece and a statement of the Bank of Greece for the debit 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 Cash Planning Department, the contracting banks and other credit institutions are not considered public accountants and are only responsible for any errors through their own fault.
Article 3 Procedure for submitting a “Covid Declaration” and procedure for recovering the amounts
1. The beneficiary of compensation collection for the month of March lessor /sublessee, regardless of whether he received the advance payment of article 2 hereof, is required to submit a declaration of change of rent (“Covid Declaration”), in accordance with the details set out in the following POL.1162/2018 decision of the Governor of A.A.D.E., as applicable, after its amendment by the following information A.1139/2020 (B’ 2269), A.1243/2020 (B’ 4914), A.1253/2020 (Β’ 5180), A.1264/2020 (B’5345), A.1050 /2021 (B’956), A.1264/2020 (B’ 5354) and A.1050/2021 (B’ 956) decisions of the Governor of the AA .D.E., until May 14, 2021.
2. For cases where compensation is paid in advance in accordance with the provisions of this article but a “Covid Declaration” is not submitted within the deadline , in accordance with the provisions of par. 1, the amount becomes due and the procedure for seeking it as unduly paid will be determined by a new decision, which will be issued within one month of the publication of this.
3. The procedure for paying the amount of compensation to new beneficiaries for the month of March who had not submitted a “Covid Declaration” will be determined by a new decision.
Article 4
This decision should be published in the Gazette of the Government.
Athens, April 20, 2021
The Minister
CHRISTOS STAIKOURAS
The Deputy Minister
THEODOROS SKYLAKAKIS
The Deputy Minister
APOSTOLOS VESYROPOULOS
