With the decision 49250/2712 / 30.11.2020 (Gov.Gazette B '5298 / 02.12.2020) the extension of the deadline for payment of installments of tax adjustments is set for businesses and employers who had previously been granted an extension of payment deadlines, in the context of the measures provided to tackle the negative consequences of COVID-19.
For businesses or employers that either:
a. employ employees who are remunerated by salary or wage, by employment relationship under Private Law, Indefinite or Fixed-Term, full-time or part-time employment, or
b. have an active, main KAD (business activity code) on 05/11/2020, or whose gross income of an active secondary KAD on 05/11/2020 from those mentioned in the attached table, as they result from the initial income tax return for the tax year 2018 is greater than the gross income corresponding to the main KAD on 05/11/2020,
the deadline for payment of the installments of active adjustments, which are required until the publication of this, is extended by one (1) month, as well as the deadline of all subsequent monthly installments of each regulation. During the period of the installment payment extension, no additional fees, interest and other surcharges and charges are calculated.
- In the event that employees of companies or employers referred to in Article 2 hereof, part or all, are placed under suspension of their employment contract and the employer concerned terminates it, as well as in the event that upon completion of the measure the above companies or employers do not retain the same number of work positions, the extension of payment of Article 1 hereof is automatically terminated, and the debts are charged with interest and surcharges from the date they became due in accordance with current legislation.
- This obligation does not exist when there is an objective impossibility of fulfilling it, as in cases of enterprises that by their form, type or activity have a specific operating time.
- The concept of keeping the same number of jobs does not include those who leave their jobs voluntarily, those who retire due to retirement or death, as well as fixed-term employees whose employment contract expires during the above period.