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.
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