Extension of the cost of revenue tax: new clarifications from the Income

The growth which is totally different the cost since revenue taxes for VAT numbers on 31 July it additionally applies artisans and merchants and to the members of the A separate information.

That is the primary clarification within the reply printed yesterday byIncome Company on the establishment’s web site.

The brand new time period applies not solely to ISAs but in addition to the contributions payable on the share of revenue increased than the minimal (for artisans and merchants) and to donation payable to members of the A separate information.

Extension of revenue tax cost till 31 July: new clarifications from the Income

With the Continuously Requested Questions (solutions to continuously requested questions) printed yesterday, 26 July 2024, onIncome Company clarifying intimately the scope of the appliance extension to July 31 for cost of revenue taxes offered in article 37 of legislative order no. 13, 2024.

The supply, we recall, supplies for the postponement of the cost date steadiness he was born in first progress for the primary yr of utility of the two-year writ by collectors.

Particularly, it applies VAT Holders which performs financial actions for the ISA and that declares revenue or compensation that doesn’t exceed the boundaries established for every index.

The query raised to monetary administration relates intimately to the scope of the utility of the diploma and specifically whether or not it can be prolonged:

• to the contributions to be paid ​​​​on the portion of revenue increased than the minimal stage (for artisans and merchants);
• to the contribution payable to these registered with the respective administration.

Within the response offered, the Company confirms this definition, explaining how artisans and merchants and for the registered with the Director respectively, the date set for cost of revenue taxes is legitimate.

“Because the contributions to be paid ​​​​on the portion of revenue increased than the minimal (for artisans and merchants) and the contribution to be paid​​​​ ​for these registered with the person supervisors, as specified within the INPS round no. 72 of 14 June 2024, to be paid “on the dates established for the cost of revenue taxes”, it’s believed that the date is delayed to be offered by the aforesaid provision additionally relevant to such funds.”

Due to this fact, the extension of the date additionally applies to those funds expires on 31 July 2024.

Earnings taxes as of July 31: extension whatever the two-year suspension settlement utilized

As well as, the request for clarification additionally sought clarification concerning the scope of the subsequent utility comma 2 of the aforementioned article 37.

That is, after all, extending the extension of the time period:

“along with topics that settle for the artificial indices of fiscal reliability or that point out causes for his or her exclusion from them, together with people who undertake the regime referred to in article 27, paragraph 1, of Legislative Decree No. 98/2011 and those that use the flat regime, additionally to topics who take part in corporations, associations and companies in accordance with articles 5, 115 and 116 of the TUIR.”

On this regard, the Income Company emphasizes that the delay of the date impacts the themes talked about within the provision whatever the utility of the establishment. authorized biennial finances.

The reference to “the primary yr of the establishment’s biennial writing with collectors”, in actual fact, solely refers back to the temporal scope of the effectiveness of the delayed funds of revenue taxes.

Il July 31, 2024due to this fact, marking the date of decline for VAT holders who perform financial actions the place ISAs have been authorized and declare revenue or compensation that doesn’t exceed the boundaries established for every index, together with prohibited topics akin to fastened price staff, those that use the profit regime and members of corporations, associations and companies talked about in articles. 5 and 116 of the TUIR.

Please keep in mind, with the correction order when it comes to biennial composition with collectors, the flexibility was decided cancellation with surcharge additionally for VAT numbers that pay earlier than 31 July. Quantities payable, modified up to now +0.40% in comparison with yesterdaywill be paid by August thirtieth.