01 : Payment in full discharge for sole traders

I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met: 1° They are subject to the schemes defined in articles 50-0 or 102 ter ; 2° The amount of income of the tax household for the penultimate year, as defined in IV of article 1417, is less than or equal to,…