256 formalities in fifteen days: these are the two weeks of fire, from 15 to 30 September, marked in red on the calendar of the Revenue site. And so companies and professional firms will have to prepare for the “tax bomb“of the return, after an August already full of deadlines.
It starts on September 15th, the day in which 39 payments, 3 formalities and 1 communication are expected. By that date, taxpayers who carry out economic activities, even in participation, for which the Synthetic Indices of Reliability (Isa) have been approved must pay, in a single solution or as a first installment, of Irpef, Irap, Ires, additional regional and municipal taxes and the balance of VAT for 2020. But it is the 16 the true “black thursday“for taxpayers: 143 fulfilments are expected for that day. Particularly interested are the VAT numbers that have chosen the installment payment by making the first payment by June 30: the holders must pay the fourth installment of the taxes resulting from the declarations the VAT balance for 2020. Taxable persons must also send, exclusively electronically, directly or through an authorized intermediary, the communication of the data of the periodic VAT payments made in the second quarter of 2021.
After the 16th, the taxpayers’ road is “downhill”. On September 20, we start again with the communication to the Revenue Agency of the detailed data relating to the TV fee charged, credited, collected and paid in the previous month. September 28 is the last day to remedy the non-presentation, in paper format, of the tax return model “Income PF 2021” and the envelope containing the form for choosing the destination of the 8, 5 and 2 for one thousand of the personal income tax. It closes “with a flourish” on September 30, the date by which, among the 63 formalities, the transmission to the Health Card System, exclusively electronically, of the data on health costs incurred by individuals in the first quarter of 2021 and the deadline for the presentation of the 730/2021 form and the envelope containing the choice of destination of the 8, 5 and 2 per thousand by taxpayers who directly send it. There tax burden, therefore, stay high. And for taxpayers, according to the words of the Minister of Economy Daniele Franco, no lightening is expected in the coming months: the owner of via XX Settembre has postponed to 2022 interventions on personal income tax and tax wedge.