Tax, we start again: today the formalities are triggered

After the summer break, the Revenue Agency starts again: 179 in total of which 168 payments, here are what they are

Balance and advance on personal income tax, VAT and INPS but also the esterometer. There are 179 in all, of which 168 payments, the tax obligations that are effective from today, 22 August. After the summer break of the Inland Revenue, we start again on the tax front. As mentioned, among the main events there is the payment of the balance and Irpef deposit 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 an income of less than 8,000 euros.



L’list consisting 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’.

Today will also be the last day for VAT payment in July 2022 for monthly taxpayers and in the second quarter of 2022 for quarterly taxpayers. Deadline also for the esterometer, 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 the payment of the TV fee, which affects taxpayers over 75, must be submitted by 22 August. In order to benefit from the subsidy, an income not exceeding 8,000 euros is required.

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