“DECREASE IN ISR 2021 INTERIM PAYMENTS”

We remind those taxpayers legal persons who intend to submit the request for authorization to decrease provisional payments of ISR the deadline set by the authority is July 17, 2021.

In accordance with Article 14 of the Regulations of the Income Tax Act, the request for the reduction of provisional payments shall be made in the second half of the financial year and shall be submitted to the tax authority one month before the date on which the whole of the provisional payment requested to be reduced is to be made, and where several interim payments are requested to be reduced, such an application must be made one month before the date on which the first of them is to be notified.

Legal persons who consider that the profit ratio to be applied to their interim payments is higher than the profit ratio for the year corresponding to those payments,  you can choose to submit it online through a service or request case on “My Portal” within the SAT page.

At MSST Consulting we can support you with the preparation of this procedure, we are attentive to your questions or requests.

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