prepare tax code for spontaneous return

Lost Fund Closed Assets, the Revenue Agency has made available the tax code for spontaneous restitution sums by the model F24 Elide.

To establish the numerical sequence, and those relating to the penalty and interest is the resolution number 2 of January 4, 2022.

THE tax codes I allow taxpayers who have received the sums wrongly to return them.

the “Contribution for closed activities” and the “Disco surcharge contribution”, provided by Decree Sostegni bis, could be requested before the deadline of December 21, 2021.

The sums were intended for activities which, also during the past year, were closed for at least 100 days. The reference period is that between January 1 and July 25, 2021.

Lost funds for closed activities: the tax code is ready for spontaneous restitution

With resolution number 2 of January 4, 2022, theRevenue Agency provides instructions to follow VAT numbers who have benefited from the non-refundable grant for closed activities, by credit or in the form of a tax credit.

Taxpayers who are not entitled to the sums must, in fact, carry out the to return to.

As indicated in the provision of November 29, 2021, which received aid not due, even after waiver, he can regularize his situation by spontaneously paying the contribution and related interests and related punishments reduced, in accordance witharticle 13 of Legislative Decree 17 December 1997, n. 472.

In this case, you must use the model F24 ELIDE – Payments with identification elements and a different tax code for capital, interest and penalties.

Tax code Last name
8137 Non-refundable grant for closed activities – Spontaneous reimbursement – ​​CAPITAL – art. 2, DL no. 73 of 2021 and art. 11, DL no. 105 of 2021
8138 Non-refundable subsidy for closed activities – Spontaneous reimbursement – ​​INTEREST – art. 2, DL no. 73 of 2021 and art. 11, DL no. 105 of 2021
8139 Non-refundable subsidy for closed activities – Spontaneous reimbursement – ​​SANCTION – art. 2, DL no. 73 of 2021 and art. 11, DL no. 105 of 2021

The number sequences must be entered in the column “Amounts Due Paid” and the sums paid must also be specified.

In category “TAXPAYER” in addition, the tax code yes personal data of the subject liable to pay.

The section “Treasure and More” it must be completed by following what is reported in the summary table.

Domain Value
guy R
identifiers no value
coded 8137, 8138 or 8139
year of reference year in which the entire contribution was recognized or used as compensation (YYYY)
amounts due paid amount of the non-refundable contribution to be returned, or the amount of the penalty and interest, depending on the tax code indicated

All the details in the full text of the resolution number 2/E of January 4, 2022.

Revenue Agency – Resolution number 2 of January 4, 2022
Establishment of tax codes for the spontaneous return, through the form “F24 Payments with identification elements”, of the non-refundable subsidy referred to in article 2 of Legislative Decree of May 25, 2021, n. 73, converted, with modifications, by law July 23, 2021, n. 106, and in article 11 of the decree-law of July 23, 2021, n. 105, converted, with modifications, by law September 16, 2021, n. 126.

Closed Bleed Activities: Who Might Ask

The template and instructions for applying for the non-refundable grant for closed activities have been made available by the Revenue Agency with the provision of November 29, 2021.

The deadline given for electronic submission of applications was last year December 21, 2021.

The financial administration also communicated the actual amount of the sums due on the basis of theitem 2 of the Sostegni bis decree in favor of activities that have been closed for at least 100 days between January 1 and July 25, 2021.

For the discos, other support measures were provided for in Article 11 of Legislative Decree number 105 of 2021, which provided for the priority use of 20 million, among the 140 million of the resources made available by the Sostegni bis decree.

Beneficiaries of the contribution closed activities are the economic entities that have activated the VAT number before May 26, 2021 and whose main activity resulting from the tax register as of May 26, 2021 is identified by ATECO codes 2007 listed in appendix 1 of the interministerial order.

The maximum amount due depends on the 2019 income and compensation bracket.

The recipients of the increased contribution for discotheques they are, on the other hand, the economic subjects who activated the VAT number on a date prior to July 23, 2021 and who carry out on that date the predominant activity provided for by Code ATECO 2007 93.29.10, namely discotheques, dance halls, nightclubs and the like.

This contribution has been reduced from the amount initially planned.


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