The Italian Revenue Agency has issued a release providing guidance on the tax payment extension that was provided by Law No. 106 of 23 July 2021. Law No. 106 converted several COVID-19 relief measures into law and introduced certain additional relief, including an extension to 15 September 2021, without any surcharge, of the deadlines for tax payments resulting from relevant income tax returns, regional tax on productive activities (IRAP) returns, and value added tax (VAT) returns that other…