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> Έως το τέλος Σεπτεμβρίου του έτους της αίτησης η προθεσμία για την εξέταση υπαγωγής στον εναλλακτικό τρόπο φορολόγησης εισοδήματος (άρθρο 5Α του ΚΦΕ)
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