ApprofondimentiCircolariMemorandum N. 37 Sept. 9, 2026 Reduction in the time limits for tax assessments in the case of traceable receipts and payments

In order to encourage the traceability of payments, Article 3 of Legislative Decree No. 127 of August 5, 2015, as amended and supplemented, introduced a two-year reduction in the terms for assessment in favor of entities that:

 

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