This circular deals with a temporary measure that relieves VAT taxable persons submitting periodic VAT returns from the obligation to pay a VAT advance in the last declaration period of the year 2020, in the context of alleviating the financial consequences of the measures taken to combat the Coronavirus COVID-19.
This temporary relief from the Dec. advance has been entered by the articles 27 and 28 of the W et containing various urgent tax rules as a result of the COVID-19 pandemic (CORONA III) of 07.15.2020 (BS 23.07.2020).
Source Fisconet
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