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Practical manual for Income Tax 2020.
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Increase in net contributions, both state and regional, due to loss of the right to deductions from previous years

Practical manual for Income Tax 2020.

Calculation of late payment interest

Regulations: Art. 26 General Tax Law

General issues
Table of due dates for filing deadlines and current late payment interest rates
Rules of calculation
Example: Calculation of late payment interest for undue deductions

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Updated webpage: March 16, 2023