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July 17, 2026
Article 151 bis 1 defines the payment timeline for revised tax bills. If the Tax Authority issues a rectification, revision, or an additional assessment under Article 148, any resulting tax due must be paid by the specific deadline stated in the rectification notice (as mandated by Article 149 bis). This provides a clear, legally enforceable due date for payments arising from historical corrections or audit adjustments, ensuring that the final, rectified tax amount is collected within the timeframe specified by the Authority's enforcement procedures.
Article 151 bis 1
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