Unico model: payment of taxes can pay in installments

At the time of presentation of the model Act should be carried out the calculation of the tax due, resulting from the tax return. Let's see how payment of income tax, additional rate tax and the system of payment in installments with interest for holders of VAT and, with payments to be completed by November.

Every year the Italian taxpayers must submit a tax return. The most common tool used by individuals is the 730 for holders of VAT the reporting format that is used is the model Act. When presenting the calculation is made of the tax due in settlement of the previous year. And very often this involves adjustment of taxes to be paid or due under the declaration. Besides sending the One so there is also the fulfillment of the payment of taxes resulting, to be made with the F24.

The model Act 2012 must be filed on 2 May 2012 to 2 July 2012 if the presentation is done in paper form by means of a post office, or by October 1, 2012 if the presentation is done electronically, directly by the taxpayer or it is transmitted by an authorized intermediary for the transmission of data or by an Office of the Revenue.

Terms of payment of taxes. All payments of the balance resulting from the declaration, including those relating to the first deposit, must instead be performed by 18 June 2012 or before 18 July 2012 with an increase of 0.40% as interest payment. For taxes resulting from tax returns that do not exceed the amount of EUR 12.00 each should not be made the payments or compensation of individual taxes (personal income tax and additional tax).

Advance income tax withholding and payment due for the year 2012. Only if each amount, indicated in line for the RN33 or income tax in line RB11, col. 3 for the dry coupon, exceeds € 51.65, respectively is due to the deposit to the extent of 96% with regard to the Irpef or to the extent of 92% regarding the dry coupon.

 

Payment on account. The interim Irpef so determined shall be paid in the following ways:

- By installments by November 30, 2012 if the amount owed is less than € 257.52;

- In two installments, if the amount owed is equal to or greater than € 257.52, of which the first installment to the extent of 39.6% of the line RN33 (about the personal income tax) or 38% of line RB11, with . 3 (concerning withholding) by 18 June 2012, ie by 18 July with an increase of 0.40% in respect of interest paid, and the second installment, to the extent of 56.4% of the line RN33 (Irpef ) or 54% of line RB11, col. 3 (withholding), by 30 November 2012. For the year 2012 is due, in addition, the down payment for the additional municipal surtax.

 

The payment of taxes by Act 2012

Article 20, paragraph 1, of Legislative Decree no. N. 241 of 1997 indicates the system for installment payments of taxes. States that "the sums due for the balance of payment of taxes and contributions owed by holders of insurance position in one of the managed accounts managed by INPS may be paid, subject to the option exercised by the taxpayer in the tax periodic installments monthly for the same amount, with the increase of the interest referred to in paragraph 2, starting from the month of expiration, in any case, payment must be completed within the month of November of the same year in which the declaration or of the complaint. "

So the taxpayer is allowed to pay in installments of taxes and contributions payable to social security institutions, with the application of interest and a number of installments for which payment must be completed within the month of November. Therefore, starting from June 18 onwards, the rate can be up to 7, maturing on November 30. The following paragraph 4 also establishes the due date of the installments themselves: "The installments shall be made by the 15th of each month for the owners of VAT and by the end of each month for the other taxpayers."

Based on this forecast, in the instructions to the model Act in 2012 there has been shown the whole plan of installments, distinguished depending on whether the payments relating to non-VAT registered taxpayers and taxpayers registered for VAT.

 

Deferral of tax to be Unique holders of VAT

SI is the taxpayers, also different from individuals with exercise coincides with the calendar year is not affected by the field studies. We have two installment plans: one with no increase of 0.40% and delayed with increase.

In the case of payment by installments at no extra starting with the payment of the 1st installment by June 18, 2012 we will have the next installment plan:

- 1st installment payable by 18 June without interest;

- 2nd installment payable by 16 July with the application of interest equal to 0.31%;

- 3rd installment to be paid by August 20, interest equal to 0.64%;

- 4th installment to be paid by 17 September, interest equal to 0.97%;

- 5th installment to be paid by 16 October, interest equal to 1.30%;

- 6th installment to be paid by 16 November, interest equal to 1.63%.

 

Let us see now what is the installment plan in the event of payment of the first installment with an increase of 0.40% from June 19 to July 18, 2012:

- 1st installment to be paid by July 18, with a tribute plus 0.40% but without interest;

- 2nd installment to be paid by August 20, with a tribute plus 0.40%, and with the application of interest equal to 0.31%;

- 3rd installment to be paid by 17 September with a tribute plus 0.40% and interest equal to 0.64%;

- 4th installment to be paid by 16 October with tribute plus 0.40% and interest equal to 0.97%;

- 5th installment to be paid by 16 November, again with tax plus 0.40% and interest equal to 1.30%.

 

The rate, whether you opt for payment by installments starting from June 18 that with increase since July 18, must always be completed by November of the year in which the tax return is filed, the model Act.

 

Instalments Act 2012 for non-VAT registered

It is the taxpayers, also different from individuals with exercise coincides with the calendar year and not affected by the field studies. Also in this case we have two installment plans: one with no increase of 0.40% and delayed with increase.

In the case of payment by installments at no extra starting with the payment of the 1st installment by June 18, 2012 we will have the next installment plan:

- 1st installment payable by 18 June without interest;

- 2nd installment to be paid by July 2 with the application of interest equal to 0.13%;

- 3rd installment to be paid by July 31, interest equal to 0.46%;

- 4th installment to be paid by August 31, interest of 0.79%;

- 5th installment to be paid by October 1, interest equal to 1.12%;

- 6th installment to be paid by 31 October, interest equal to 1.45%;

- 7th installment to be paid by 30 November, interest equal to 1.78%.

 

As already mentioned the installments must be completed within the month of November in the year in which the tax return is filed, the model Act. Let us see now what is the installment plan in the event of payment of the first installment with an increase of 0.40% from June 19 to July 18, 2012:

- 1st installment to be paid by July 18, with a tribute plus 0.40% but without interest;

- 2nd installment to be paid by July 31 with tribute plus 0.40%, and with the application of interest equal to 0.13%;

- 3rd installment to be paid by 31 August with tribute plus 0.40% and 0.46% interest;

- 4th installment to be paid by October 1 with tribute plus 0.40% and interest of 0.79%;

- 5th installment to be paid by 31 October, again with tax plus 0.40% and interest equal to 1.12%;

- 6th installment to be paid by November 30, with tax plus 0.40%, and with the application of interest equal to 1.45%.

 

The installments must always be completed by November of the year in which the tax return is filed, the model Act.

The compensation tax. The taxpayer has the right to offset against other tax authorities (State, INPS, local authorities, Inail Enpals), receivables and payables resulting from the tax return, Unico. The F24 with which the taxpayer makes tax payments, in installments, must be submitted in any case those who work compensation, even if the final balance shown is equal to zero due to the compensation itself.

 

07/07/2012

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Translated via software

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Source:

Italian version of ReteIngegneri.it