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There is more time for the usual tax obligations, from sending the single Certification toRevenue agency and also the delivery of documentation to taxpayers. Therefore, more time also for the 730 preloaded, while for the tax return for the moment the September appointment seems confirmed. Confirmation of the new stages of the fiscal calendar came, as expected, from Support decree. There is also a time bonus for the storage of electronic invoices issued and received in 2019 (deferred, with a “posthumous” extension of three months).
Citizenship income, you change: those who find work retain the right for another six months
THE STAGES
It is once again the health emergency that pushes the government to revise the deadlines of a too strict calendar even for operators in the sector, taking into account Italy’s armor in the red zone. “In order to allow operators to have more time available to comply with tax obligations as a result of the inconvenience arising from the emergency of the” Coronavirus “and, at the same time, allow the Tax Agency to process and make available to citizens, The 2021 preloaded tax return ”, is written in the explanatory report of the expected support decree in the Official Gazette,“ the postponement of some deadlines with effect exclusively for the year 2021 is foreseen ”.
THE SINGLE CERTIFICATION
In particular, “the deadline for the presentation by the alternates of the unique certifications is moved to March 31, 2021 and with it the term for the election of the alternate of the subject through which the communications of the final result of the the declarations”. And therefore, section 20 of art. 5 of the Decree postpones the period in which the withholders must deliver the unique certifications to the interested parties until March 31, 2021. While section 21 establishes that the electronic transmission to the Tax Agency, by third parties, of data relating to charges and expenses incurred by taxpayers in the previous year, reimbursed healthcare expenses as well as other data on deductions or deductions, due on March 16, is made until March 31, 2021 Therefore, there is also more time for external organizations (banks, insurance companies, social security institutions, condominium administrators, universities, kindergartens, veterinarians) to send the necessary data to fill out the form to the financial administration. .
THE PREVIOUS COMPILATION
The launch of the model 730 campaign is linked to the unique certification. And therefore, paragraph 22 is moved to May 10, 2021, instead of April 30, as expected, the deadline by which the Tax Agency makes the previously completed tax return available to taxpayers. .
STORAGE OF ELECTRONIC INVOICES
The conservation period for electronic invoices corresponding to 2019 has also been postponed. The extension of the conservation of electronic invoices, as anticipated by the Mef in recent days, “takes into account that the compliance in question constitutes a novelty in the panorama of the tax deadlines, since the obligation of electronic invoicing was introduced in transactions between individuals with effect from the transactions carried out on January 1, 2019, so it is the first time that it is necessary to replace the electronic invoices issued and received during the tax period “.
MODEL 730
Already in January, however, the Tax Agency had clarified that the deadline for filing the tax return of employees and retirees for fiscal year 2020 is set for September 30, 2021. A date that, at least for now, seems confirmed. And the new model is available exclusively online on the Agency’s website.
In the final version of the 730/2021 model, the Tax Agency recalls some of the new features of the model regarding the tax return for 2020. Among the changes is the new Irpef bond, which replaces the now former Renzi bond. Julio, in fact, was granted a tax credit of 100 euros and a deduction of 80 euros, for incomes above 28,000 euros, up to zero to 40,000 euros. Among the novelties is also the 110% superbonus, the facilitation provided by the Relaunch decree for energy efficiency works and anti-seismic interventions. The interventions in buildings also include the facade bonus, the deduction of 90% of the expenses for the renovation of the exteriors of the buildings located in zones A and B. In the new declaration with model 730 there will also be space for the tax credit for the purchase of bicycles and scooters, the so-called bicycle voucher, to promote sustainable mobility. Finally, the amounts of donations in support of emergency measures for coronavirus will also be included, which can be discounted.
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