Mercoledì 16 marzo è l’ultimo giorno per pagare il saldo Iva (prima o unica rata) relativo al 2010. La scadenza, inderogabilmente impressa nell’agenda di tutti i contribuenti che presentano la dichiarazione annuale sganciata da Unico, quest’anno segue regole sostanzialmente immutate respect of the appointment in March 2010 but, in view, should accommodate a wider audience of people called to respect it. It is those who registered for VAT, while showing adjustments to debt, were "authorized" - thanks to the circular 1 / E last January - to bring forward to February, the submission of the annual, escaping in this way, all ' obliged to travel in tandem with the further performance of the Act and data communications.
The payment due is therefore categorically to all those who have the annual statement in an autonomous form of VAT. Failure to comply with the deadline of March 16 will be remedied only by active repentance, that is voluntarily repairing the omission. About
it is required to a unified, it can defer payment by increasing, by way of interest, the amounts owed by 0,40% per month or fraction of a month later than 16 March.
use that option, however, means to come into compliance with the tax authorities within the period provided for the payment of taxes only.
When the sum in debt is minimal, namely not exceeding € 10.33, the payment should not be done. Beyond this "cut", the taxpayer is given the opportunity to come into compliance or pay the amount in a single "shot" is prorated in monthly installments of equal amount to be paid before the sixteenth day of each month following the first payment and with interest at the rate of 0.33% per month. The payment still has to be completed by November of the year in which the declaration.
summary
With self-declaration, the taxpayer may:
paid in a lump sum by March 16
pay in installments, increased by 0.33% the amount of each monthly installment after the first.
In the presence of annual statement embodied in the Act, the debtor is allowed:
paid in a lump sum by March 16
paid in a lump sum by the deadline to receive the payments only with the bonus of 0.40% per month or fraction of a month after the March 16
pay in installments by March 16, by increasing the amount of 0.33% per month of each installment after the first
pay in installments from the date of payment of sums due under the Model Law, first by increasing the amount to be paid 0.40% for each month or fraction of a month following the March 16 and then increasing to 0, 33% the amount of each monthly installment after the first.
How much and how to pay the amount payable is calculated by subtracting the VAT on sales invoices, emerging from the 2010 Tax records from that paid on the purchase invoices, net of amounts already paid during the year on the occasion of periodic payments.
Once determined, the VAT you pay the balance by using the F24: the mode is the only electronically, the tax code to be entered is 6099.
In the case of option for payment in installments, the column ad hoc unified payment model is necessary to indicate the specific number of share that is paid and the total rate. For example, if you choose to pay in six installments, the information to be entered to identify the first will be "0106." The interest, however, they travel separately, individuals are exposed nell'F24 with the tax code "1668".
The mea culpa and penalties
In general, the non-payment, even one installment, is serving a penalty equal to 30% of the unpaid tax. You can, however, relieve the "pain" running for cover, voluntarily, that is, through repentance operations (Article 13 of Legislative Decree 472/1997).
In practice, those who regulates the non-payment in spontaneity, paying tax and interest (calculated daily at the official rate, set at 1, 5% as from 1 January 2011), won a penalty reduced to:
one tenth (3% of the tax) if the breach is remedied within thirty days
one-eighth (3.75% of the tax) if the infringement is rectified than thirty days, but before the deadline for the submission of the annual tax for the period in which it occurred, ie by September 2012 .
no longer has the chance to reform taxpayer / offender who is formally contested the violation or who has knowledge of the beginning of access, inspection, audit or other investigation. Again, however, you can get a discount on the penalty, if the adjustment is made within thirty days of receiving notice of irregularities (10% of tax due).
The amounts requested in the communication can be spread (Article 3-bis of Legislative Decree 462/1997), in a maximum of:
six quarterly installments of equal amount, if the debt is more than 2 thousand euro
twenty quarterly installments of equal amount If the debt exceeds 5 thousand euro (for amounts in excess of 50 thousand, €, obtain a bank guarantee or insurance or a guarantee issued by a syndicate group of exposures).
It should be noted that if one fails to pay VAT more than 50 thousand euro (payable on the basis of the annual statement) and if this behavior continues until the deadline for payment of tax for the period of the next (27 December 2011), takes the criminal penalties of imprisonment from six months to two years.
Source: Revenue Agency
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