Our experts have collected the most important tax measures for companies introduced by the new Law 4797/2021 (Gov. Gaz. A ’66 / 23.4.2021) in order to tackle with the effects of the coronavirus COVID-19.
Article 28. Temporary measure of State aid to businesses in the form of increased special purpose compensation
- Aid shall be granted as a support measure in the form of “increased special purpose allowance”
- The aid shall be granted in accordance with the provisions of C (2020) 1863 / 19.3.2020 Decision of the European Commission
- The aid is tax-free, inalienable and unsecured, it is not pledged and it is not set off with confirmed debts to the State, the insurance funds or the credit institutions
- A decision by the Minister of Finance will determine all relevant details
Article 30. Extension of the deadline for submission of CIT declarations and regulations for the payment of the income tax of legal entities for the tax year 2020
- The income tax returns for the tax year 2020 of the legal entities whose tax year ends on 31 December 2020, shall be submitted by the 27th of August 2021.
- The payment of the tax for the declarations is made in eight (8) equal monthly installments, of which the first two installments are paid until the last working day of August 2021 and each of the following until the last working day of the next six (6) months.
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Article and photo source: Press Release / Newsletter
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