June is always a hot month, not only for the start of summer, but also for the many financial deadlines it brings. It’s a very busy calendar that affects thousands of taxpayers, from the first appointment to the imul, from tax registrations to exemption from TV fees. The first date to be marked in red on the calendar is June 16, the deadline for payment of the housing temporary tax not paid at the original residence as usual. The mid-month appointment will be followed by a multitude of deadlines set for June 30th, above all but not limited to the balance and first advance of taxes arising with the 2023 tax return. The deadline for access to quad scrapping of folders, submission of the Isee form for single check purposes, and an exemption from Rai license fee payment for the second half of the year is June 30, 2023. year.
imu 2023 advance
Appointment with the IMU deposit opens the tax deadline calendar for the month payable by June 16, 2023. The amount due is equal to half of the amount paid for the previous year, the balance is due by Monday 18th. December, the amount due will need to be calculated taking into account the new rates approved by the Municipality. The main rules of house tax do not change: IMU is paid on the basis of the principal residence, which is understood as the owner’s registered residence and habitual residence, and not as the first property owned. As always, the so-called luxury houses, namely those belonging to the cadastral categories A1, A8 and A9, are excluded from the exemption. When looking at what has to be paid, it should be noted that the ICU is paid on buildings, construction sites and agricultural lands, and concessions that reduce the amount of debt should be taken into account as well as exemptions. The IMU is paid as a 50% discount on homes given as a free loan between parents and children, plus a 75% discount on properties rented under an agreed-upon lease.
Irpef, VAT and Inps
VAT numbers and withholding agents are also required to comply with the periodic deadlines for personal income tax, VAT and INPS contributions at the time of payment until 16 June. In particular, taxpayers who make monthly payments until June 16 will have to pay May VAT. Instead, withholding taxpayers are required to pay Irpef withholdings on wages paid in May 2023 for both self-employed and employees, and for the latter it will be necessary to continue paying. INPS contributions.
Intrastat List
Monday, June 26, is the deadline for electronic submission of Intrastat lists of intra-community transactions for the month of May. Fulfillment concerns intra-community operators with a monthly obligation to transmit electronically a summary list of transfers of goods and services within the community, using the service provided by the Customs or Revenue Administration.
income taxes
June 30 is the busiest date in the calendar of tax deadlines and paying income tax is one of the obligations to keep in mind. In fact, by Friday 30 it will be necessary to pay the balance of 2022 and the first down payment of the current year based on what comes out of the 2023 tax return. Irpef, Ires, Irap, dry coupon and flat among others are taxes payable for VAT numbers in the flat rate regime. While the first down payment can be paid in installments up to a maximum of six months, the second down payment, which must be paid until the end of November, cannot be postponed. Both the balance and the first advance of income tax are deferred and payable within 30 days of the ordinary period. Thus, employees, retirees and VAT numbers will be able to pay the amounts due until Monday, July 31, subject to an increase of 0.40 percent.
Files being scrapped, last call
By Friday, June 30, they will need to submit an application for access to the quad scrapping of folders that are part of the tax truce provided by the 2023 Budget Act. The period from 1 January 2000 to 30 June 2022. After submitting the application, Agenzia delle Entrate Collection will present the due account: by 30 September 2023, the notification of the amount payable will be sent to the taxpayer in a single letter. up to a maximum of 18 installments after deducting the solution or penalty, interest and collection premium.
See model for single control
The middle ground between taxation and business is the next appointment to be marked on the calendar for June 30, 2023. This is the deadline for submission of the ISEE model for calculation of single checks and recognition of overdue debits from March. The Isee model is the starting point for determining the amounts due each month as a single allowance for dependent children. The usual deadline for submission is February 28 each year, so the deadline of June 30 represents the additional time allowed for latecomers. Only those who meet the month-end deadline will be eligible to receive outstanding debts from INPS from March. If the ISEE model is submitted at a later date, the single grant will only be considered the amount actually due from the month the Dsu was updated.
Rai fee exemption
The deadline to consider is the deadline for submitting a request for exemption from payment of the Rai license fee. As a matter of fact, if there are no devices suitable for the reception of television channels until June 30, it will be possible to submit the replacement declaration to the Revenue Administration and the exemption will be granted for the second half of the year.
Source: Today IT
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
