Tax, advance to September 30th for income and IRAP returns

The provision contained in the draft of the fiscal legislative decree on obligations under consideration today in the Council of Ministers. Advance to September 30th also for Ires subjects

Advance by two months, to 30 September and no longer to 30 November, of the deadline for submitting tax and IRAP returns. This is provided for in a draft of the fiscal legislative decree on obligations being examined today in the Council of Ministers. Advance to September 30th also for Ires subjects with the aim of “anticipating the control of the declarations and, consequently, the disbursement of any resulting refunds”.

Another rule of the draft also provides for the advance of the times for pre-compiling the declarations: from 2025 Irpef and Irap declarations can be submitted starting from April 1st“without prejudice to the deadline of 30 April for the availability of the pre-compiled tax return”, we read in the explanatory report of the legislative decree.

Simpler VAT, IRAP

According to the draft tax decree they are “progressively eliminate from each model the information that is not relevant for the purposes of paying the tax or that the Revenue Agency can acquire through interoperability systems of its own databases and in the ownership of other administrations”. Furthermore, the information relating to tax credits deriving from concessions granted to economic operators to be indicated in the forms is progressively reduced. declaratives”.

The simplified system for the annual declaration of tax withholding agents is coming soon. According to the draft, the subjects obliged to make withholding taxes will make “monthly payments of withholdings and withholdings also indicating the amount of withholdings and withholdings made”. The payment of withholdings and withholdings will be made with form F24 “exclusively through the telematic services of the Revenue Agency”. For the purposes of payment of withholdings, the withholding agent authorizes the Revenue Agency to debit his Iban, held at a bank, Poste Italiane or a payment service provider, affiliated with the Agency.

Sending health expenses to the TS system remains semi-annual

The semi-annual extension of the terms has been confirmed sending data on healthcare expenses to the Health Card System. The subjects required to send the data on health expenses to the health card system for the preparation of the pre-compiled tax return by the Revenue Agency, “starting from 2024, will ensure the transmission of the data on a semi-annual basiswithin the terms established by decree” of the Mef.