The payment of the sums and the supplementary declaration must be made by 31 March 2024, with the possibility of paying in four installments, expiring on 31 March, 30 June, 30 September and 20 December 2024.
The difference between special repentance and "ordinary" repentance consists in the reduction of the sanctions, which is always 1/18 of the minimum (and not from 1/9 to 1/5, based on the timing) and in the possibility of making a payment installment plan (recognized by law).
For both institutions, the serious handicap of the inapplicability of the institution of legal cumulation remains unchanged, which as is known means that, except for the most banal cases of mere failure to pay, repentance must always be evaluated with the utmost attention in the aspect of affordability.
Please remember that (special) repentance does not concern omitted declarations, but only unfaithful ones.
