HELLENIC REPUBLIC

D.G. OF HUMAN RESOURCES AND ORGANIZATION (G.D.A.D.O.) DIRECTORATE OF ORGANIZATION - DEPARTMENT D'

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE (IAPR)

Governor Administrative Board Georgios Pitsilis

Directorate for Strategic Planning Directorate for Settlement (D.S.S.) of Disputes (D.E.D.) (Special Decentralized Service) Directorate of (*) International Economic Relations (D.O.S.) Directorate of Internal Affairs (D.ES.YP.) (Special Decentralized Directorate of Legal Service) Support (D.N.Y.) (*)

Directorate of Independent Department Internal Audit for Coordination of (Special Decentralized Reform Actions Service) and Communication (*) (A.T.S.ME.D.E.)

Directorate for Planning Independent Department and Evaluation of Audits for the Support of and Investigations (DI.P.A.E.E.) the Data Protection Officer (Special Decentralized Service)

D. G. of Tax D.G. of D.G. of Human Resources D.G. of Electronic D. G. of D.G. of Customs Administration the General Chemical and Organization Government Financial Services and Excise Duties (G.D.F.D.) State Laboratory (G.D.A.D.O.) (G.D.ILE.D.) (G.D.O.Y.) (G.D.T. & E.F.K.) (G.D.G.C.S.L.)

Directorate Directorate of Directorate for Directorate of Directorate of for Human Tax Compliance Directorate Information Technology Budget & Tariff Issues, Resource of Alcohol Strategy (DI.S.TE.PL.) Fiscal Reports Special Regimes Management & Foods and Exemptions (D.D.A.D.) Directorate of Audits Directorate for Directorate (D.EL.) Directorate of Tax Applications of Financial Directorate Directorate Organization Development (D.A.F.E.) Management of Energy, of Customs (D.ORG.) (D.O.D.) Directorate Industrial & Procedures of Collection Chemical (D.T.D.) (D.EIS.) Products Directorate for Customs, Tax and Customs Audit and Operational Directorate for Applications Development Procurement, Directorate for Directorate Academy (D.A.T.E.) of Strategy Management of the Implementation Supplies and for Customs of Direct Taxation Directorate Building Controls & (D.E.A.F.) of Planning & Directorate of Infrastructure Offences Laboratory Independent Data Services (D.S.T.E.P.) Support Department of (D.YPI.DED.) Directorate for Administration the Implementation (A.T.D.) of Indirect Taxation Directorate of Directorate for Independent (D.E.E.F.) Excise Duties Infrastructure Management Department of & Value CENTRAL SERVICE (DI.D.YPOD.) Support and Added Tax Independent Control Department Directorate for of Chemical the Implementation and Technical Directorate of Operational of Property Taxation Independent Tariffication Procedures (DI.EPI.DI.) & Asset Register Department of Support

Independent Department Independent for the Security Department of Information Systems of Support (A.T.A.)

Independent Department of Support

Collection Operations Unit Customs Regions: (E.M.EIS.) a) Attica b) c) Achaia Audit Center for Large Enterprises (K.E.ME.EP.) Customs Auditing (*) Services (EL.Y.T.): a) Attica b) Thessaloniki Audit Center for Taxpayers of Great Wealth (K.E.F.O.ME.P) Directorate (*) for the Management of Public Movable SERVICES Property Tax Regions: (DI.D.D.Y.) a) Athens

SPECIALDECENTRALIZED b) Piraeus c) Thessaloniki d) Patras

Customs Offices: 94 Services for Investigations A΄ Class: 41 & Safeguarding of Public Local Tax A΄ Class: 18 Revenue (Y.E.D.D.E.) (**) Offices (D.O.Y.): 113 Chemical Services: 15 a) In Attica (*) Main of A΄Class: 23(***) A΄ Class: 61 Directorates: 8 b) In Thessaloniki (*) B' Class : 50 At Independent A'- B΄ Class: 47 c) In Patras (*) C' Class : 3 Department level: 7

SERVICES B'-Class: 5 REGIONAL d) In Heraklion { Local (*****) Offices (****) : 14 }

(*) See 2nd page (**) Supervised by the Directorate for Planning and Evaluation of Audits and Investigations (DI.P.A.E.E.) (***) For issues regarding management of customs offences, preventive and ex-post controls and prosecution (****)They are subordinate to Customs Offices of A΄ and B΄ Class and operate outside their headquarters (*****) See 3rd page

OFFICES OPERATING IN IAPR ENTITY SUPERVISED BY THE IARP • Special Legal Office for Public Revenue (E.N.G.D.E.): α) Department A΄ - Tax & Customs Affairs and (WITHIN THE PUBLIC SECTOR) b) Department B΄ - Administrative Enforcement & Other Affairs Legal Entities of Public Law: • Offices of Employees Service Councils (A', B', C') • Special Fund for the Production and Quality Control of Alcohol • Office of the Supreme Chemical Council (A.X.S.) and Alcoholic Beverages (E.T.E.P.P.A.A.) • Office of Supreme Committee for Customs Disputes (A.E.T.A.) 29 July 2019

HELLENIC REPUBLIC

D.G. OF HUMAN RESOURCES AND ORGANIZATION (G.D.A.D.O.) DIRECTORATE OF ORGANIZATION - DEPARTMENT D'

SERVICES UNITS OPERATING OUTSIDE THEIR HEADQUARTERS

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE (IAPR)

Governor Administrative Georgios Pitsilis Board

(*) Directorate for (*) Service for (*) Service for (*) Service for Settlement of Disputes (D.E.D.) (*) Directorate of (*) Directorate of Investigations (Special Decentralized Service) Internal Audit (D.ES.EL.) Investigations Investigations Internal Affairs (D.ES.YP.) & Safeguarding & Safeguarding & Safeguarding Headquarters: Prefecture of Attica (Special Decentralized (Special Decentralized Service) of Public Revenue Service) of Public of Public Revenue Headquarters: Prefecture of Attica Headquarters: Revenue in Attica in Thessaloniki in Patras Prefecture of Attica (Y.E.D.D.E. in Attica) (Y.E.D.D.E. (Y.E.D.D.E. in Patras) (Regional Service) in Thessaloniki) (Regional Service) Headquarters: (Regional Service) Headquarters: Prefecture of Attica Headquarters: Prefecture of Achaia Independent Sub-Directorate Sub-Directorate Prefecture of Review & Headquarters: Regional Department A'- of Thessaloniki Legal Support Unit of Thessaloniki Investigation of Sub-Directorate D΄- Sub-Directorate A΄- Headquarters: Regional Criminal & Preventive Audits Preventive Audits Unit of Thessaloniki Department D' - Disciplinary (Lamia) Sub-Directorate A΄- (Tripoli) Offences Implementation of Preventive Audits Internal Audits Department E΄ - Headquarters: (Thessaloniki) Headquarters: Regional Department C1΄ – Investigation of Prefecture of Attica Department D1΄ – Unit of Thessaloniki Preventive Audits Criminal & Preventive Audits

Departments Disciplinary Department A5΄- A7 & A8 – Preventive Audits Offences Department D2΄ – Department C2΄ – Review Headquarters: Office of Internal Preventive Audits Preventive Audits Kozani Affairs in Peloponnese Independent Office Office of (Tripoli) Sub-Directorate D΄- Internal Independent Office of Administrative Preventive Audits & Secretarial Support Affairs in of Administrative (Komotini) Department B4 – East Office of Internal & Secretarial Support Legal Support Affairs in & Thrace Sub-Directorate B'- Western Department D1΄ – (Komotini) Preventive Audits (Patras) Preventive Audits (Ioannina)

Department D2΄– Office of Internal Preventive Audits Department D1΄ – Independent Office of Affairs in Headquarters: Preventive Audits Office for Internal North Aegean Alexandroupoli Administrative Affairs in (Mytilene) Support of the Epirus Department D2΄ – Sub-Directorate (Ioannina) Independent Office Preventive Audits Office of Internal of Administrative Affairs in & Secretarial Support Crete Independent Office (Heraklion) of Administrative Office of Sub-Directorate E΄- & Secretarial Support Internal Preventive Audits Affairs in (Larissa) Thessaly (Larissa) Department E1΄ – Preventive Audits

Department E2΄ – Department SΤ΄ - Preventive Audits Audit of Assets

Independent Office of Administrative & Secretarial Support Independent Office for Secretarial D. G. of Tax Support of the Administration Sub-Directorate (G.D.F.D.)

(*) Audit Center for Large Enterprises (K.E.ME.EP.) Headquarters: Municipality of Athens

Sub-Directorate of Audits B' Headquarters: Municipality of Athens

Audit Department ΙΑ΄ Headquarters: Regional Unit of Thessaloniki

(*) Audit Center for Taxpayers of Great Wealth (K.E.F.O.ME.P) Headquarters: Municipality of Athens

Sub-Directorate of Audits B' Headquarters: Municipality of Athens

Audit Department ΙΑ΄ Headquarters: Regional Unit of Thessaloniki

Audit Department ΙB΄ Headquarters: Regional Unit of Thessaloniki

29 July 2019 HELLENIC REPUBLIC

D.G. OF HUMAN RESOURCES AND ORGANIZATION (G.D.A.D.O.) DIRECTORATE OF ORGANIZATION - DEPARTMENT D'

SERVICES UNITS OPERATING OUTSIDE THEIR HEADQUARTERS

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE (IAPR)

Governor Administrative Board Georgios Pitsilis

D.G. of the General Chemical State Laboratory (G.D.G.C.S.L.)

Chemical Service (C.S.) Chemical Service (C.S.) Chemical Service Chemical Service (C.S.) Chemical Service (C.S.) Chemical Service (C.S.) Chemical Service (C.S.) Chemical Service (C.S.) (C.S.) Chemical Service (C.S.) C΄ of Athens of Piraeus of Epirus - Western of Peloponnese - of of Eastern Macedonia of the Aegean of Livadeia of Crete (Regional Service) (Regional Service) Macedonia Western Greece (Regional Service) & Thrace (Regional Service) (Regional Service) (Regional Service) Headquarters: Athens Headquarters: Piraeus (Regional Service) & the Ionian Headquarters: (Regional Service) Headquarters: Rhodes Headquarters: Livadeia Headquarters: Heraklion (*****) (*****) Headquarters: Ioannina (Regional Service) Thessaloniki Headquarters: (*****) (*****) (*****) (*****) Headquarters: Patras (*****) Alexandroupoli (*****) (*****)

Department of Independent Office Office operating at Office of Department C΄ - Office of Chemical Department of Office of Chemical Independent Office Department of Chemical Services of Chemical Services the Customs Service Supervision & Customs Services of Chalkida Chemical Services Services of Chania of Chemical Services Chemical Services of Mytilene of Kozani in “El. Venizelos” Support, operating at Headquarters: Chalkida of Kerkyra Headquarters: Chania of Edessa of Kavala Headquarters: Headquarters: Kozani International Airport the Customs Office Headquarters: Headquarters: Skydra Headquarters: Mytilene of Import C΄ in Piraeus Kerkyra (Corfu) Kavala

Independent Office Department of Independent Office of Chemical Services Chemical Services Department of of Chemical Services of Florina of Korinthos Chemical Services of Syros Headquarters: Florina Headquarters: of Headquarters: Syros Korinthos Headquarters: Serres

Independent Office Department of of Chemical Services Chemical Services Independent Office Independent Office of Preveza of Kalamata of Chemical Services of Chemical Services Headquarters: Preveza Headquarters: of Xanthi of Samos Kalamata Headquarters: Samos Headquarters: Xanthi

Independent Office of Chemical Services Independent Office of Tripoli of Chemical Services Headquarters: Tripoli of Chios Headquarters: Chios Independent Office of Chemical Services of Messolonghi Headquarters: Messolonghi 29 July 2019