First deadline for the 2017 tax return. Taxpayers without a withholding agent (i.e. those who do not have an employer and are not retired) have until midnight today, Friday 30 June, to present the 730 or the model Income. The payment concerns income taxes and contributions as a balance for 2016 and an advance for 2017.
THE DEADLINE IS NOT MANDATORY
However, the term is not mandatory: taxpayers without a withholding agent (whether or not they are VAT registered) can choose to pay the balance by 31 July, but in this case they will have to add a 0,40% surcharge.
HOW THE 730 WITHOUT SUBSTITUTE OF TAX PRESENTS IT
When there is no withholding agent, the taxpayer must present the 730 by crossing the box «Mod. 730 employees with no substitute". If a debt emerges from the declaration, the taxpayer can contact a Caf or an accountant to send the F24 form electronically to the Revenue Agency. Or, if you want to use the 730 pre-compiled with your personal pin, you can pay with F24 via the internet (using the online services of the Revenue, affiliated banks or the Post Office) or through any branch of credit institutions, post offices or collection agents . There is the possibility of repaying the amounts due in a maximum of six installments expiring at the end of each month.
JUNE 30TH ALSO THE DEADLINE FOR THE ANNUAL VAT BALANCE
Furthermore, the deadline for the payment of the annual VAT balance, expiring on 30 March, has also been postponed to today, 16 June. Also in this case the sum to be paid must be supplemented by an increase, but this time it is 0,40% for each month or part of a month following 16 March.
