COVID-19 phased payment plans: Ordinance on phase 2 – evidence of ability to pay

The Austrian Minister of Finance has issued an Ordinance regarding the formal requirements for evidence of the ability to pay in connection with applications for phase°2 of the COVID-19 phased payment plan. The ordinance entered into force on 1 August 2022. To mitigate the financial impacts of the COVID-19 pandemic, the Austrian Federal Fiscal Code (BAO) […]

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