The tax decree: the amendments approved – SMES.it

Farewell to area studies, which become indicators of compliance, the news on tax deadlines (no more tax day, June 16, and the reintroduction of the model F24 paper for taxes in excess of one thousand euro), and on the voluntary disclosure bis: these are some of the new amendments approved to the decree-law 193/2016, connected to the Law of Stability 2017 in the Budget committee in the Chamber. This is the Dl tax, which also contains the measurement on the scrap folders collection.

=> Dl tax: scrapping folders extended

The measure comes in the Classroom Monday, November 14th. It remains likely the vote of confidence, for a fast approval on the part of Parliament, in view of the subsequent passage of the decree in the Senate.

The reform of the sector studies previews the transformation, starting from 2017, in the indexes of reliability of tax, which are linked to levels of rewards for taxpayers and more reliable, also in terms of the exclusion or reduction of the assessments. Objective: to stimulate the fulfilment of tax obligations and the strengthening of the cooperation between Tax authorities and taxpayers.

=> sector studies on the indicators of compliance

it Will be a decree of the ministry of Economy to identify the new indices synthetic. When they come into force, shall cease to have effect all current regulations related to the sector studies.

Expand the voluntary disclosure bis even those who have already joined the before procedure surfacing on a voluntary basis.

=> Voluntary disclosure bis at the start: the model of membership

In terms of communications VAT, penalties low for the omitted or incorrect transmission of data on each invoice: 2 euros for each invoice, up to a maximum of one thousand euros in the quarter, and the penalty reduced by half (1 euro per invoice with the roof of 500 euros per quarter) if the transmission is carried out within the first 15 days of the due date. The penalty from 500 to 2 thousand euros per omitted, incomplete, or unfaithful communication VAT, also in this case reduced by half if the performance is made in the 15 days following the expiry date.

For taxpayers that choose the electronic invoicing by 2017, two new tax credits one from 50 euros and another 100 euros.

=> electronic Invoice, instructions for individuals

deadlines and procedures tax, on the 16th of June remains the term only for VAT, the IMU and TASI, while the income tax, IRPEF, IRAP, and the IRES, you will pay by the 30th of June. There is also the extension to the 23rd of July for the presentation of the 730, and transmit to the CAF and professionals, always with the picket on the basis of which, by 7th July, you must have disposed of at least 80% of the practices.

extends the summer break to the Tax authorities, extended to the entire month of August: everything is frozen from the first of August to the 4th September. Finally, the flat rate tax on real estate: the lack of communication of the extension of a lease does not result in the termination of the tax, but a penalty from 50 € to 100€.