ocp192_en

European CommissionThe Second Economic Adjustment Programme for Greece. Fourth ReviewΡar /ΡageMoU2.2.3MEFP(6)MoU2.2.4MEFP(7)(Table4)MoU2.2.5MoU2.2.6MoU2.2.7MEFP(15)MoU2.2.8Action Deadline Comments StatusTo ensure that the TPC will be fully implemented byJanuary 2014, the Government will legislate the necessarychanges to modernize the Code of Public RevenueCollection to ensure full compatibility with the TPCreform.The Government will pass legislation on the property taxregime to take effect in 2014 (structural benchmark).The Government continues work on a standard procedurefor revision of legal values of real estate to better alignthem with market prices that will be in place for thepurposes of capital taxation for the fiscal year 2016, andissues a status report on the work and a detailed timetable.The Authorities will develop the tax policy capacity in thepolicy unit of the Ministry of Finance with appropriate andadequate legal and economic expertise for thedevelopment, economic impact, and revenue assessment ofnew tax policy initiatives.The Government will publish every December theschedule for the following year for filing and payment ofall taxes and levies for the state Government and socialbudgets.The Authorities will abstain from extending deadlines forfiling and payment of all taxes and levies for the stateGovernment and social budgets.October 2013September2013September2013September2013December2013ContinuousProvisions of the Code of Public Revenue Collectionare included in Law 4224 (GG 288/Α/31-12-2013).In the updated version of the MoU text the review ofKEDE conflicts with TPC is to be completed byend-June 2014.Relevant provisions are included in Law 4223 (GG287/Α/31-12-2013)Action wording has changed and action completionrephased.The establishment of the tax policy unit is providedfor in Law 4254 (GG 85/A/7-4-2014).The tax schedule for 2014 has been published.Ministry of Labour has also submitted its schedule.OngoingObserved.Observed.N/ANotObserved.NotObserved.Pending.Observed.Ongoing.MoU2.2.9Extend through 2016 (tax reporting for 2017) the specialsolidarity surcharge, with 1-4 percent rate.November2013The issue will be revisited in the context of thepreparation of the 2015 budget.NotObserved.2.3 Revenue administrations reformsMoU The Government issues the ministerial decision for the2.3.atransfer to the revenue administration of the Ministry ofMEFP(13) Finance internal affairs department.MoU2.3.bMEFP(13)MEFP(13)The Government issues the ministerial decision for thetransfer to the revenue administration of all functions,staff, and budget allocations of the Directorates forComputer Applications (excluding the sections for Budgetand Public Expenditure, Payroll, and Pensions) and forComputer Data Entry and Control of the GeneralSecretariat for Information Systems (GSIS).Prior todisbursementPrior todisbursementTransfer GSIS staff and resources. July 20132.3.1 OrganisationMoU2.3.1.1 The Authorities identify the functions and staff of the Corp.i for the Prosecution of Economic Crimes (SDOE) that willMEFP be transferred to the revenue administration.(13)MoU2.3.1.1.iiMEFP(13)MoU2.3.1.1.iiiMEFP(13)MoU2.3.1.1.ivMEFP(13)MEFP(13)MoU2.3.1.1.vMEFP(13)MoU2.3.1.1.viMEFP (13)MoU2.3.1.1.viiMEFP(13)The Authorities transfer the revenue-related functions,personnel, and budget allocation of the Corp for theProsecution of Economic Crimes (SDOE) under therevenue administration is completed.The Authorities establish a new Strategic Planning andFinancial Control Directorate, which will manage thebudget of the revenue administration starting with thepreparation of the revenue administration’s 2014 budget,support the Secretary General of the Revenueadministration (SGPR) in project management, andmonitor progress with reform and KPI implementation.The Authorities staff the Strategic Planning and FinancialControl Directorate to make it fully functional.We are screening the legislation relevant for identifyingthe remaining constraints to the delegation of powers toSGPR.The Authorities issue a report proposing solutions to liftthe remaining constraints to the delegation of powers to theSGPR.The Authorities adopt amending legislation to lift theremaining constraints to the delegation of powers to theSGPR.The Authorities select a 5-member Advisory Council tothe SGPR, comprising 3 domestic experts and 2 high-levelexternal experts with significant international experience incarrying out revenue administration reforms andestablishes a regular at least bi-monthly schedule ofJuly 2013October 2013July 2013September2013July 2013August 2013September2013July 2013The relevant law was voted (L. 4152, GG 107/A/9-5-2013). The relevant MD was also published withGG 1748/B/15-07-2013).The relevant law was voted (L. 4152, GG 107/A/9-5-2013). The relevant MD was also published withGG 1779/B/23-07-2013).The relevant law was voted (L. 4152, GG 107/A/9-5-2013). The relevant MD was also published withGG 1779/B/23-07-2013).In the updated MoU the action wording has changed.In the updated version of MoU the action wording aswell as the completion date were changed.The relevant GG was published (GG 1250/Β/22-5-2013).In the updated version of MoU the action completiondate was set to end-April 2014.The competent committee submitted a findingsreport to the SGPR and he sent it to EC/ECB/IMF onAugust 24th to review it.The report was submitted to EC/ECB/IMF on the24th of August.The MD has been issued (GG 3317/B/27-12-2013).The relevant MD was published (GG 1749/B/15-07-2013).Observed.Observed.Observed.NotObserved.Pending.N/APending.Observed.NotObserved.Pending.Observed.Observed.Observed.Observed.82