As at 15 July, 15 October and 15 January in the licence season, the licensee must have no overdue payables (as defined in Paragraph 72.02 and Annex H) to social/tax authorities as a result of contractual or legal obligations in respect of all employed individuals due to be paid by 30 June, 30 September and 31 December respectively.
The licensee must prepare and submit a declaration confirming total payables to social/tax authorities and the absence or existence of overdue payables by the deadline and in the form communicated by UEFA. Every licensee must declare its no overdue payables status as at 15 July and as at 15 October. If a licensee has overdue payables as at 15 July or as at 15 October, if it has deferred payables as at 15 October or if otherwise requested by the CFCB, then the licensee must also declare its no overdue payables status as at 15 January The licensor must confirm the completeness and accuracy of the licensee’s submission according to the licensor’s assessment procedures defined in Annex I.
The following information must be given, as a minimum, together with an explanatory comment:
Name of the creditor;
Amounts overdue as at 30 June/30 September/31 December, including the due date(s) for each unpaid element, any amounts settled between 30 June/30 September/31 December and 15 July/15 October/15 January respectively and the corresponding settlement dates;
Amounts deferred (as defined in Annex H) as at 30 June/30 September/31 December, including the original and new due date(s) for each deferred element, and the date when the written agreement between the parties was concluded;
Amounts subject to a pending decision by the competent authority (as defined in Annex H) as at 30 June/30 September/31 December and a brief description of the licensee’s request; and
Amounts disputed (as defined in Annex H) as at 30 June/30 September/31 December, including the case references and a brief description of the positions of all involved parties.
The licensee must reconcile its liabilities as per the social/tax information to its underlying accounting records.
The licensee must confirm that the social/tax information is complete, accurate and in accordance with these regulations. This must be evidenced by way of a brief statement and signature by the executive body/authorised signatories of the licensee.