Procedure to reduce signs, indices or modules for objective estimates due to fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity of the holder.
Application by the party liable for the tax payment for a reduction of signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT, when the economic activity of the party liable for the tax payment is affected by fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity.