Νόμος 4172/2013 (23/07/2013)

Φορολογία εισοδήματος, επείγοντα μέτρα εφαρμογής του N. 4046/2012, του N. 4093/2012 και του N. 4127/2013 και άλλες διατάξεις

ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ
ΤΗΣ ΕΛΛΗΝΙΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ
ΤΕΥΧΟΣ ΠΡΩΤΟ

Αρ. Φύλλου 167
23 Ιουλίου 2013

ΝΟΜΟΣ ΥΠ΄ ΑΡΙΘ. 4172
Φορολογία εισοδήματος, επείγοντα μέτρα εφαρμογής του N . 4046/2012, του N . 4093/2012 και του N . 4127/2013 και άλλες διατάξεις.

ΤΜΗΜΑ ΠΡΩΤΟ ΚΩΔΙΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΙΣΟΔΗΜΑΤΟΣ

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ΜΕΡΟΣ ΔΕΥΤΕΡΟ ΦΟΡΟΣ ΕΙΣΟΔΗΜΑΤΟΣ ΦΥΣΙΚΩΝ ΠΡΟΣΩΠΩΝ

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ΚΕΦΑΛΑΙΟ Β΄ ΕΙΣΟΔΗΜΑ ΑΠΟ ΜΙΣΘΩΤΗ ΕΡΓΑΣΙΑ ΚΑΙ ΣΥΝΤΑΞΕΙΣ

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ΚΕΦΑΛΑΙΟ Γ΄ ΚΕΡΔΗ ΑΠΟ ΕΠΙΧΕΙΡΗΜΑΤΙΚΗ ΔΡΑΣΤΗΡΙΟΤΗΤΑ

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ΚΕΦΑΛΑΙΟ Δ΄ ΕΝΑΛΛΑΚΤΙΚΟΣ ΤΡΟΠΟΣ ΥΠΟΛΟΓΙΣΜΟΥ ΤΗΣ ΕΛΑΧΙΣΤΗΣ ΦΟΡΟΛΟΓΙΑΣ

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ΚΕΦΑΛΑΙΟ Ε΄ ΕΙΣΟΔΗΜΑ ΑΠΟ ΚΕΦΑΛΑΙΟ

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ΚΕΦΑΛΑΙΟ ΣΤ΄ ΕΙΣΟΔΗΜΑ ΑΠΟ ΥΠΕΡΑΞΙΑ ΜΕΤΑΒΙΒΑΣΗΣ ΚΕΦΑΛΑΙΟΥ

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ΜΕΡΟΣ ΤΡΙΤΟ ΦΟΡΟΛΟΓΙΑ ΕΙΣΟΔΗΜΑΤΟΣ ΝΟΜΙΚΩΝ ΠΡΟΣΩΠΩΝ ΚΑΙ ΝΟΜΙΚΩΝ ΟΝΤΟΤΗΤΩΝ

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ΚΕΦΑΛΑΙΟ Β΄ ΦΟΡΟΛΟΓΗΤΕΟ ΕΙΣΟΔΗΜΑ

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ΚΕΦΑΛΑΙΟ Γ΄ ΦΟΡΟΛΟΓΙΚΟΣ ΣΥΝΤΕΛΕΣΤΗΣ

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ΜΕΡΟΣ ΤΕΤΑΡΤΟ ΠΑΡΑΚΡΑΤΗΣΗ ΦΟΡΟΥ

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ΚΕΦΑΛΑΙΟ Β΄ ΠΑΡΑΚΡΑΤΗΣΗ ΦΟΡΟΥ

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ΜΕΡΟΣ ΠΕΜΠΤΟ ΔΙΑΤΑΞΕΙΣ ΓΙΑ ΤΗΝ ΚΑΤΑΠΟΛΕΜΗΣΗ ΤΗΣ ΦΟΡΟΑΠΟΦΥΓΗΣ ΚΑΙ ΦΟΡΟΔΙΑΦΥΓΗΣ

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ΜΕΡΟΣ ΕΚΤΟ ΥΠΟΒΟΛΗ ΔΗΛΩΣΗΣ ΦΟΡΟΛΟΓΙΑΣ ΕΙΣΟΔΗΜΑΤΟΣ ΚΑΙ ΠΡΟΚΑΤΑΒΟΛΗ ΦΟΡΟΥ

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ΤΜΗΜΑ ΔΕΥΤΕΡΟ ΛΟΙΠΕΣ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΟΙΚΟΝΟΜΙΚΩΝ

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ΤΜΗΜΑ ΤΡΙΤΟ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΩΝ ΕΣΩΤΕΡΙΚΩΝ, ΠΑΙΔΕΙΑΣ ΚΑΙ ΘΡΗΣΚΕΥΜΑΤΩΝ, ΠΟΛΙΤΙΣΜΟΥ ΚΑΙ ΑΘΛΗΤΙΣΜΟΥ, ΔΙΟΙΚΗΤΙΚΗΣ ΜΕΤΑΡΡΥΘΜΙΣΗΣ ΚΑΙ ΗΛΕΚΤΡΟΝΙΚΗΣ ΔΙΑΚΥΒΕΡΝΗΣΗΣ, ΥΓΕΙΑΣ, ΕΡΓΑΣΙΑΣ, ΚΟΙΝΩΝΙΚΗΣ ΑΣΦΑΛΙΣΗΣ ΚΑΙ ΠΡΟΝΟΙΑΣ, ΠΕΡΙΒΑΛΛΟΝΤΟΣ, ΕΝΕΡΓΕΙΑΣ ΚΑΙ ΚΛΙΜΑΤΙΚΗΣ ΑΛΛΑΓΗΣ, ΔΙΚΑΙΟΣΥΝΗΣ, ΔΙΑΦΑΝΕΙΑΣ ΚΑΙ ΑΝΘΡΩΠΙΝΩΝ ΔΙΚΑΙΩΜΑΤΩΝ

ΚΕΦΑΛΑΙΟ Α΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΕΣΩΤΕΡΙΚΩΝ

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ΚΕΦΑΛΑΙΟ Β΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΠΑΙΔΕΙΑΣ ΚΑΙ ΘΡΗΣΚΕΥΜΑΤΩΝ

ΚΕΦΑΛΑΙΟ Γ΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΠΟΛΙΤΙΣΜΟΥ ΚΑΙ ΑΘΛΗΤΙΣΜΟΥ ΓΙΑ ΤΗ ΡΥΘΜΙΣΗ ΘΕΜΑΤΩΝ ΟΡΓΑΝΩΣΗΣ ΚΑΙ ΔΙΕΞΑΓΩΓΗΣ ΙΠΠΟΔΡΟΜΙΩΝ

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ΚΕΦΑΛΑΙΟ Δ΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΔΙΟΙΚΗΤΙΚΗΣ ΜΕΤΑΡΡΥΘΜΙΣΗΣ ΚΑΙ ΗΛΕΚΤΡΟΝΙΚΗΣ ΔΙΑΚΥΒΕΡΝΗΣΗΣ

ΚΕΦΑΛΑΙΟ Ε΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΥΓΕΙΑΣ ΠΟΙΝΕΣ ΠΑΡΑΒΑΤΙΚΩΝ ΣΥΜΠΕΡΙΦΟΡΩΝ ΠΑΡΟΧΩΝ ΥΓΕΙΑΣ ΚΑΤΑ ΤΗΝ ΕΜΠΟΡΙΑ ΚΑΙ ΔΙΑΚΙΝΗΣΗ ΦΑΡΜΑΚΩΝ ΚΑΙ ΛΟΙΠΕΣ ΔΙΑΤΑΞΕΙΣ

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ΚΕΦΑΛΑΙΟ ΣΤ΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΕΡΓΑΣΙΑΣ, ΚΟΙΝΩΝΙΚΗΣ ΑΣΦΑΛΙΣΗΣ ΚΑΙ ΠΡΟΝΟΙΑΣ

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ΚΕΦΑΛΑΙΟ Ζ΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΤΟΥ ΥΠΟΥΡΓΕΙΟΥ ΠΕΡΙΒΑΛΛΟΝΤΟΣ, ΕΝΕΡΓΕΙΑΣ ΚΑΙ ΚΛΙΜΑΤΙΚΗΣ ΑΛΛΑΓΗΣ

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ΚΕΦΑΛΑΙΟ Η΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΟΥ ΔΙΚΑΙΟΣΥΝΗΣ, ΔΙΑΦΑΝΕΙΑΣ ΚΑΙ ΑΝΘΡΩΠΙΝΩΝ ΔΙΚΑΙΩΜΑΤΩΝ

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Παραγγέλλομε τη δημοσίευση του παρόντος στην Εφημερίδα της Κυβερνήσεως και την εκτέλεσή του ως νόμου του Κράτους.

Αθήνα, 23 Ιουλίου 2013
Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ
ΚΑΡΟΛΟΣ ΓΡ. ΠΑΠΟΥΛΙΑΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους.

Αθήνα, 23 Ιουλίου 2013
Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΥΡΓΟΣ

XAΡΑΛΑΜΠΟΣ ΑΘΑΝΑΣΙΟΥ