Beta Version
Website Last updated:
July 17, 2026
Article 159 bis 1 mandates that any small enterprise claiming special tax status must proactively provide documentation to the Tax Authority. This includes data and information required to verify that the enterprise actually meets the capital, income, and employee conditions specified in Article 159 bis. These documents must be submitted within the timeframe specified by the Authority. This provision ensures that only legitimate small businesses benefit from the simplified regime and provides the Authority with the evidence needed to prevent larger entities from misrepresenting their status to reduce tax.
Article 159 bis 1
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.Click here to view details of the free plan and the subscriptions we offer.