September 2023. It contains "Urgent provisions on extension of regulatory deadlines and tax payments," hereinafter also referred to as the "Decree."

The Decree includes two important news:

• the anticipation of the deadline for the use of credits recognized to companies for energy and gas consumption related to the first and second quarter 2023;
• the extension of the deadline for the completion of facilitated assignment and transfer of company’s assets to shareholders and facilitated transformation into a simple company.