The Ministry of Economy and Finance announces that a forthcoming regulatory provision will extend, for professionals and smaller companies that carry out activities for which the Synthetic Reliability Indices tax (ISA), the terms of payments of the sums resulting from the tax returns, IRAP e IVA, expiring at 30 June 2023:
- by 20 July 2023, without any surcharge;
- by 31 July 2023, applying a 0,40 per cent increase.
It should also be noted that taxpayers who present causes for exclusion from ISAs will also be able to benefit from the extension, including those who make use of the regime referred to in article 27, paragraph 1, of decree law no. 98 of 2011, as well as the subjects who apply the flat-rate regime referred to in article 1, paragraphs 54 to 89, of law no. 190 of 2014, and those who participate in companies, associations and enterprises pursuant to articles 5, 115 and 116 of the TUIR subject to the ISAs.