Law No. 106 also provides certain additional amendments, including an extension to 15 September 2021 of the deadlines for tax payments resulting from relevant income tax returns, regional tax on productive activities (IRAP) returns, and value added tax (VAT) returns that otherwise expires from 30 June to 31 August 2021, without surcharge. The extension is available for taxpayers exercising economic activities that fall within the synthetic indexes of taxpayer reliability (indici sintetici di affidabilità fiscale, ISA), similar taxpayers that meet the same ISA requirements, and taxpayers under the flat-rate tax scheme for small enterprises.
Source Orbitax
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