Until January 27th

Income Tax

• Waiver or revocation of simplified direct estimation and objective estimation for 2026 and subsequent years: 036

VAT

• Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2026 and beyond: 036

• Extraordinary deadline for the application for cancellation. Monthly refund registry: 036

• SII. Extraordinary deadline for opting out of electronic record keeping: 036