The change takes effect immediately, applying for the current tax year. Since the second advance expires on December 2, 2019 (and the first one is calculated at 40%), the interested parties will pay with a sort of 10% discount.
Payments on account
As stated in the decree:
“From the date of entry into force of this decree for the subjects referred to in Article 12-quinquies, paragraphs 3 and 4, of the decree-law of 30 April 2019, n. 34, converted, with amendments, by the law of 28 June 2019, n. 58, the advance payments of personal income tax and corporate income tax, as well as those relating to the regional tax on productive activities are made (…) in two installments each for 50 percent, made except for what may have already been paid for the current year with the first installment of the advance, with a corresponding redetermination of the amount of the advance due in the event of a single payment ”.
stalls
The new method of calculating tax advances applies to individuals who carry out economic activities for which ISAs have been approved and which declare revenues or fees not exceeding the limits set for each index.
Advances of 50% also apply to those who participate in companies, associations and companies subject to ISA, ie employees of family or marital companies, partners in partnerships, transparent capitals or professional associations.
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