tax 10-min

Taxes: balance and advance payment to be paid by 30 September 2019

It should be remembered that for subjects who carry out economic activities for which the summary indices of fiscal reliability (ISA) have been approved and that declare revenues or fees of an amount not exceeding the established limit, the terms of the payments resulting from the tax returns, from those concerning IRAP, as well as VAT, expiring from 30 June to 30 September 2019 were extended to 30 September 2019, or 31 October 2019 with the increase of 0.40% (Article 12-quinquies of Decree Law 30 April 2019, No. 34, converted with amendments into law June 28, 2019, No. 58).

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