The extension to 21 September 2015 of the deadline for submitting the model 770/2015, which only lacks official status after the announcement in the House of Deputy Minister of Economy Luigi Casero, will also cause the postponement of the fulfilments connected to the declaration.
In detail, those who should have broadcast by July 31st unique certifications of income paid in the 2014 tax period and not sent by the previous deadline of 9 March, will have until the end of September to regularize their position. The extension concerns in particular the certifications containing only the income that cannot be declared through the 730 model and which had to be sent by the end of July.
The Revenue Agency confirms what has just been said in circular no. 26 of 7 July, in which doubts about the expiry of CUs not sent by March have been resolved. The reason for the double postponement is easy to say: the single certification, which debuted in 2015, provides for withholding agents who pay sums subject to withholdings on income from employment and similar, self-employment, commissions and other income, the obligation to submit the return by 7 March of the following tax period. In the event of omitted or late submission, the sanction established by law is equal to 100 euros for each certification. However, given the numerous uncertainties, the tax authorities have deemed it appropriate for the current year not to apply sanctions in the event that the declarations that have not had an impact on the pre-compiled 730 are sent after the previously established deadline and clarified that the deadline for the sending of the certification must coincide with the presentation of the simplified 770.
So at this point, date the extension granted for the transmission of model 770/2015, the sending of the aforementioned single certifications not sent by the first deadline is also postponed to 21 September.
