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domenica 15 gennaio 2017

THE TERMS FOR THE TAX ASSESSMENT


Until the tax period relative to 2015, the assessments for ‘income tax’, VAT and IRAP must be reported:
• By 31 December of the fourth year following the year in which the tax return has been delivered (basically 5 years from the considered  fiscal year) or
• By 31 December of the fifth year following the year in which the tax return would have to deliver, in cases of invalidity or failure to submit (basically 6 years from the fiscal year).
From the tax year current on 31 December 2016 onwards, the assessments for ‘income tax’, VAT and IRAP must be notified:
By 31 December of the fifth year following the year in which the tax return has been delivered (basically 6 years from the considered  fiscal year) or
• By 31 December of the seventh year following the year in which the tax return would have to deliver, in cases of invalidity or failure to submit (basically 8 years from the fiscal year).

I point out that to complete the notification for the office, It’s important the delivery date of the act, while for the recipient It’s important the date of receipt of the act.