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| | |process_usage=Supporting document | | |process_usage=Supporting document |
| | |process_output_type=Administrative Act | | |process_output_type=Administrative Act |
| − | |process_provided_to=Businesses,Taxpayers,Legal Entities | + | |process_provided_to=Public Bodies,Self-employed,Businesses,Taxpayers |
| − | |process_tax_type=Clearance Certificates | + | |process_tax_type=Applications, Clearance Certificates |
| | |process_life_events=Business taxation,Personal income tax | | |process_life_events=Business taxation,Personal income tax |
| | |process_sdg_notes=The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with | | |process_sdg_notes=The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with |
| Line 71: |
Line 71: |
| | {{process rules | | {{process rules |
| | |process_rule_type=Law | | |process_rule_type=Law |
| − | |process_rule_decision_number=4174 | + | |process_rule_decision_number=5222 |
| − | |process_rule_decision_year=2013 | + | |process_rule_decision_year=2025 |
| | + | |process_rule_article=216 |
| | + | |process_rule_description=Tax-clearance certificate |
| | + | |process_rule_gazette_doc_issue=Α |
| | + | |process_rule_gazette_doc_number=134 |
| | + | |process_rule_url=https://api.et.gr/apiLAW/1/2025/5222/pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Law |
| | + | |process_rule_decision_number=5104 |
| | + | |process_rule_decision_year=2024 |
| | |process_rule_article=12 | | |process_rule_article=12 |
| − | |process_rule_description=Article 12 of Law 4174/2013 (Government Gazette, Series I, No 170) ‘Proof of certificates of no outstanding debts’, as amended by Article 51 of Law 4583/2018 (Government Gazette, Series I, No 212). | + | |process_rule_description=Tax-clearance certificate and certificate of debt |
| − | |process_rule_gazette_doc_number=170
| |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170 | + | |process_rule_gazette_doc_number=58 |
| | + | |process_rule_url=https://api.et.gr/apiLAW/1/2024/5104/pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision |
| | + | |process_rule_decision_number=1115 |
| | + | |process_rule_decision_year=2025 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Amendment of Joint Decision ref. A.1162/19-10-2023 of the Deputy Minister for National Economy and Finance and the Governor of the Independent Authority for Public Revenue, “Clearance Certificate under Article 12 of the Tax Procedure Code (Law 4987/2022, Series I, 206)” (Series II, 6129). |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=4329 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2025/4329/pdf |
| | }} | | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision |
| | + | |process_rule_decision_number=1118 |
| | + | |process_rule_decision_year=2025 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Amendment of Decision ref. POL 1275/2013 of the Secretary-General for Public Revenue of the Ministry of Finance, “Debt Certificate under Article 12 of Law 4174/2013 (Series I, 170), as in force” (Series II, 3398). |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=4330 |
| | + | |process_rule_url=https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2025/20250204330.pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision |
| | + | |process_rule_decision_number=1072 |
| | + | |process_rule_decision_year=2025 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Amendment of Joint Decision ref. A. 1162/2023 of the Deputy Minister for National Economy and Finance and |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=2748 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2025/2748/pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision |
| | + | |process_rule_decision_number=1162 |
| | + | |process_rule_decision_year=2023 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Tax-clearance certificate under Article 12 of the Tax Procedure Code |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=6129 |
| | + | |process_rule_url=https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2023/20230206129.pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision |
| | + | |process_rule_decision_number=1163 |
| | + | |process_rule_decision_year=2023 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Amendment of Article 11 of Decision POL |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=6137 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2023/6137/pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision of an Independent Authority |
| | + | |process_rule_decision_number=1002 |
| | + | |process_rule_decision_year=2018 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Determination of the details for implementing paragraph 9 of Article 12 of Law 4174/2013 (ΦΕΚ Series I, 170) |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=20 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2018/20/pdf |
| | + | }} |
| | + | |
| | {{process rules | | {{process rules |
| | |process_rule_type=Decision | | |process_rule_type=Decision |
| | |process_rule_decision_number=1274 | | |process_rule_decision_number=1274 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=Decision ΠΟΛ 1274/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1265/2015 (Government Gazette, Series II, No 2862), ΠΟΛ 1038/2016 (Government Gazette, Series II, No 874), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018), Α.1277/2019 (Government Gazette, Series II, No 2985), Α.1464/2019 (Government Gazette, Series II, No 4820), Α.1265/2020 (Government Gazette, Series II, No 5346), Α.1033/2021 (Government Gazette, Series II, No 703), as well as Article 1(40) to (44) and Article 2(8) of Decision Δ.ΟΡΓ.Α 1115805 ΕΞ 2017 (Government Gazette, Series II, No 2743) of the Governor of the Independent Authority for Public Revenue (AADE) ‘Transfer of competences and authorisation to sign ‘By order of the Governor’ to Tax Administration bodies’, as currently in force. | + | |process_rule_article= |
| | + | |process_rule_description=Decision POL 1274/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1265/2015 (Series II, 2862), POL 1038/2016 (Series II, 874), POL 1222/2017 (Series II, 1/2018), A.1277/2019 (Series II, 2985), A.1464/2019 (Series II, 4820), A.1265/2020 (Series II, 5346), A.1033/2021 (Series II, 703), and points 40-44 of Article 1 and paragraph 8 of Article 2 of Governor's Decision D.ORG.A 1115805 EX 2017 (Series II, 2743), "Transfer of powers and authorisation to sign 'By order of the Governor' to bodies of the Tax Administration", as in force. IT IS NOTED that, from the entry into force of A.1162/2023, only Article 11 of Decision POL 1274/2013 remains in force. |
| | + | |process_rule_gazette_doc_issue= |
| | |process_rule_gazette_doc_number=3398 | | |process_rule_gazette_doc_number=3398 |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398 | + | |process_rule_url=https://api.et.gr/apiFEK/2/2013/3398/pdf |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| | |process_rule_type=Decision | | |process_rule_type=Decision |
| | |process_rule_decision_number=1275 | | |process_rule_decision_number=1275 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=Decision ΠΟΛ 1275/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018) and Α.1265/2020 (Government Gazette, Series II, No 5346). | + | |process_rule_article= |
| | + | |process_rule_description=Decision POL 1275/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1222/2017 (Series II, 1/2018) and A.1265/2020 (Series II, 5346). |
| | + | |process_rule_gazette_doc_issue= |
| | |process_rule_gazette_doc_number=3398 | | |process_rule_gazette_doc_number=3398 |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398 | + | |process_rule_url=https://api.et.gr/apiFEK/2/2013/3398/pdf |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| − | |process_rule_type=Circular | + | |process_rule_type=Ministerial Decision |
| − | |process_rule_decision_number=1124 | + | |process_rule_decision_number=1123 |
| − | |process_rule_decision_year=2014 | + | |process_rule_decision_year=2012 |
| − | |process_rule_description=Circular ΠΟΛ 1124/2014 of the Secretary-General for Public Revenue | + | |process_rule_article= |
| − | |process_rule_ada=ΒΙΦ1Η-Φ9Σ | + | |process_rule_description=Decision 1123/2012 of the Alternate Minister of Finance |
| − | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3 | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=1665 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2012/1665/pdf |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| | |process_rule_type=Circular | | |process_rule_type=Circular |
| − | |process_rule_decision_number=1141 | + | |process_rule_decision_number=2089 |
| − | |process_rule_decision_year=2016 | + | |process_rule_decision_year=2023 |
| − | |process_rule_description=Circular ΠΟΛ 1141/2016 of the Deputy Head of the Directorate-General for Tax Administration. | + | |process_rule_article= |
| − | |process_rule_ada=6143Η-ΣΛΛ
| + | |process_rule_description=Clarifications concerning the issue of proof |
| − | |process_rule_url=https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B
| + | |process_rule_gazette_doc_issue= |
| − | }}
| + | |process_rule_gazette_doc_number= |
| − | {{process rules
| + | |process_rule_url= |
| − | |process_rule_type=Decision of an Independent Authority
| |
| − | |process_rule_decision_number=1002
| |
| − | |process_rule_decision_year=2018
| |
| − | |process_rule_description=Decision Α.1002/2018 of the Governor of the Independent Authority for Public Revenue. | |
| − | |process_rule_gazette_doc_number=20 | |
| − | |process_rule_gazette_doc_issue=Β | |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20180200020 | |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| | |process_rule_type=Circular | | |process_rule_type=Circular |
| | |process_rule_decision_number=2205 | | |process_rule_decision_number=2205 |
| | |process_rule_decision_year=2021 | | |process_rule_decision_year=2021 |
| − | |process_rule_description=Circular Ε.2205/2021 of the Governor of the Independent Authority for Public Revenue. | + | |process_rule_article= |
| − | |process_rule_ada=ΨΦ1Ω46ΜΠ3Ζ-2Γ6 | + | |process_rule_description=Updating of the regulatory framework governing the issue of tax-clearance certificates and certificates of debt under Article 12 of the Tax Procedure Code — Clarifications and instructions. |
| | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936 | | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936 |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| | |process_rule_type=Circular | | |process_rule_type=Circular |
| | |process_rule_decision_number=1118 | | |process_rule_decision_number=1118 |
| | |process_rule_decision_year=2016 | | |process_rule_decision_year=2016 |
| − | |process_rule_description=Circular ΠΟΛ 1118/2016 of the Secretary-General for Public Revenue | + | |process_rule_article= |
| − | |process_rule_ada=ΨΕ6ΣΗ-007 | + | |process_rule_description=Circular POL 1118/2016 of the Secretary-General for Public Revenue |
| | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007 | | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007 |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| − | |process_rule_type=Decision | + | |process_rule_type=Circular |
| − | |process_rule_decision_number=1278 | + | |process_rule_decision_number=1141 |
| − | |process_rule_decision_year=2013 | + | |process_rule_decision_year=2016 |
| − | |process_rule_description=Decision ΠΟΛ 1278/2013 of the Secretary-General for Public Revenue | + | |process_rule_article= |
| − | |process_rule_gazette_doc_number=3398 | + | |process_rule_description=Clarifications on the procedure for issuing a tax-clearance certificate / certificate of debt |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398 | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| − | |process_rule_type=Ministerial Decision | + | |process_rule_type=Circular |
| − | |process_rule_decision_number=1123 | + | |process_rule_decision_number=1124 |
| − | |process_rule_decision_year=2012 | + | |process_rule_decision_year=2014 |
| − | |process_rule_description=Decision 1123/2012 of the Alternate Minister of Finance | + | |process_rule_article= |
| − | |process_rule_gazette_doc_number=1665 | + | |process_rule_description=Updated decisions concerning proof of tax clearance and certificates of debt under Article 12 of the Tax Procedure Code. |
| − | |process_rule_gazette_doc_issue=Β | + | |process_rule_gazette_doc_issue= |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20120201665 | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3 |
| | }} | | }} |
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| | {{process steps digital | | {{process steps digital |