Extension fee in the case of taxes

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Tax law


Temporary abolition of the extension fee in the case of tax payments.

Entrepreneurs who take advantage of the deferred payment of tax which generates revenue for the state budget, or of tax arrears together with interest for late payment, or pay them in installments  are exempt from paying the extension fee. The extension fee relief shall apply if the request for deferral of payment or for paying it in installments has been made during the epidemic emergency or the state of the epidemic declared in connection with COVID 19, or within 30 days after it has been revoked.

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