Tax, holidays over: deadlines and payments, we start again with a bang

On 22 August 179 tax obligations, 168 are payments

Holidays over for the taxman. Monday 22 August work resumes, with 179 tax obligations, of which 168 payments. The mountain of deadlines accumulated is due to the closing of the shutters of the Revenue Agency from 1st to 20th August, with consequent reopening with a ‘bang’ on the first useful day. Among the main events is the payment of the balance and personal income tax for latecomers who have not done so by the deadline of 30 June. Taxpayers will have to pay the personal income tax, as the balance for 2021 and the first deposit for 2022 with subsidized interest of 0.40%, for late payment.



Then there are the periodic appointments (VAT and Inps), in addition to the second quarter 2022 esterometer and the exemption from the Rai fee for pensioners with income of less than 8,000 euros. The list of 179 items includes: 8 obligations for personal income tax; 20 for the additional ones; 1 for stamp duty; 4 for the flat rate tax; 35 for withholding taxes; 20 for VAT; 6 for IRES; 6 for Irap; for the registration tax; 30 for substitute taxes; and 37 deadlines that are collected under the heading ‘other’.

Monday will be the last day for the VAT payment in July 2022 for monthly taxpayers and for the second quarter of 2022, for quarterly taxpayers. Deadline also foresterometer, with the transmission of data on the sale of goods and the provision of services to and from subjects not established in the territory of the State. Applications for exemption from payment of the TV feewhich affects taxpayers over 75. An income not exceeding 8,000 euros is required to qualify for the subsidy.

Specifically, the 8 Irpef obligations include: first deposit 2022 and balance 2021; Irpef advance on income subject to separate taxation to be indicated in the return and not subject to withholding tax. For those who do not have a VAT number, the following are envisaged: payment of the second Irpef installment as the first 2022 deposit and 2021 balance; payment of the second installment of the personal income tax on income subject to separate taxation to be indicated in the return and not subject to withholding tax; payment of the second Irpef installment as the first 2022 deposit and 2021 balance.

While for the holders of a VAT number, the obligations due to expire on 22 August are: payment of the third installment of the personal income tax on income subject to separate taxation to be indicated in the return and not subject to withholding tax; payment of the second Irpef installment by way of the first 2022 deposit and the balance of 2021 with an increase of 0.40% by way of payment interest; payment of the second installment of the personal income tax on income subject to separate taxation to be indicated in the return and not subject to withholding tax with an increase of 0.40% by way of interest payment.

In the list of ‘additional’ obligations are marked: payment of the regional and municipal Irpef surcharge; the third installment of the IRES surcharge for entities operating in the field of research and cultivation of liquid and gaseous hydrocarbons; Ires for subjects operating in the field of research and cultivation of liquid and gaseous hydrocarbons, with the increase of 0.40% as a consideration; IRES for financial intermediaries and for the Bank of Italy with an increase of 0.40% by way of payment interest.



Source-www.adnkronos.com