With article 29 of law 4760/2020, the possibility of confirmation, within the set deadline and in derogation of the textual provisions (article 1 par. 2 of law 3213/2003), the declarations of assets and financial interests of the years 2016, 2017 and 2018 that he has submitted electronically (article 10 par. 4, n .4571 / 2018) until 30-10-2018 (date of publication of law 4571/2018).
The same article suspends, during the above period, the payments of electronic fees for the submission of the above-mentioned declarations by the above obligors. Payments made, for the above reason, are returned to the beneficiary after any set-off or withholding, as applicable [άρθρο 83 του ν.δ.356/1974 (Κ.Ε.Δ.Ε.) και άρθρα 12 και 48 του ν.4174/2013, κατά περίπτωση]. (Article 29)
Article analysis of evaluated regulation
Summary of objectives of each article
After the issuance of Law 4571/2018 (AD 186), the electronic platform for submitting asset declarations was updated to its provisions and started operating again in 2019. The declarations (initial and annual) of the years 2016, 2017 and 2018 , which had been submitted until 30.10.2018, date of publication of Law 4571/2018 (AD 186), were transferred to the new system, while the taxpayers had to submit them again, confirming or modifying the relevant data. Large number of obligors, either due to initial technical difficulties of the system during the data download process, or due to lack of information and unfamiliarity with the environment of the new platform, did not re-finalize the declarations it had already submitted, as it should, in the above-mentioned years, within the prescribed period.
Article 29 provides the above obligors, up to three (3) months from the publication of this, the opportunity to confirm the electronically submitted declarations of assets and financial interests of the years 2016, 2017 and 2018, which were not confirmed within the period that were defined by the provisions of par. 2 of article 1 of law 3213/2003 (AD 309), ie from 18.2.2019 to 30.4.2019. In this way, and given the large number of stakeholders, it facilitates both the aforementioned auditing bodies and the taxpayers themselves, who, although in principle fulfilled their obligation, which is to submit a statement of assets, during the period period provided by the previous legislative regime, are called upon to deal with the consequences of submitting an overdue declaration, due to its non-re-confirmation within a limited period of time.
Article 29 of Law 4760/2020
Arrangements for submitting asset declarations
1. The obligors who had submitted until the publication of Law 4571/2018 (AD 186), ie the 30.10.2018 declarations of assets and financial interests during the years 2016, 2017 and 2018 and have not confirmed them, according to par. 4 of article 10 of law 4571/2018, have the possibility to confirm them, up to three (3) months from the publication of the present, by way of derogation of par. 2 of article 1 of law 3213/2003 (AD 309).
2. The payments of electronic fees for the submission of the declarations of par. 4 of article 10 of law 4571/2018, by the obligors of par. 1, are suspended, during the above period. Payments made for this reason are returned to the beneficiary, after any offset, according to article 83 of n.d. 356/1974 (Κ.Ε.Δ.Ε.) (Α΄ 90) and article 48 of law 4174/2013 (Α΄ 170), or after any withholding, according to article 12 of law 4174/2013.
Taxheaven Note: We remind you that initially the date for the submission of declarations and the confirmation for those who had already submitted declarations by 30.10.2028, was set by paragraph 1 of article 75 of law 4587/2018 until 31.3.2019 and then by law 4605 / 2019 (par. 1 of article 92) the deadline was extended until 30.4.2019