Statements (24)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:tax_law | 
| gptkbp:administeredBy | gptkb:Agenzia_delle_Entrate | 
| gptkbp:appliesTo | businesses self-employed | 
| gptkbp:country | gptkb:Italy | 
| gptkbp:excludes | agriculture public administrations some non-profit organizations | 
| gptkbp:fullName | gptkb:Imposta_Regionale_sulle_Attività_Produttive | 
| gptkbp:introducedIn | 1997 | 
| gptkbp:legislature | gptkb:Legislative_Decree_446/1997 | 
| gptkbp:purpose | fund regional health services | 
| gptkbp:rateType | proportional | 
| gptkbp:rating | 3.9% variable by region | 
| gptkbp:replacedBy | local income tax healthcare contributions | 
| gptkbp:taxStatus | net value of production regional tax | 
| gptkbp:bfsParent | gptkb:Industrial_Research_Assistance_Program_(IRAP) gptkb:NRC_Industrial_Research_Assistance_Program_(IRAP) gptkb:Exadata_Cloud@Customer | 
| gptkbp:bfsLayer | 7 | 
| https://www.w3.org/2000/01/rdf-schema#label | IRAP |