Sector studies become less demanding for taxpayers. The Revenue Agency informs that the data required for the compilation continue to be reduced, with a consequent lightening of frameworks and variables. To verify this, just check some of the 193 new models published online: these are the documents to be used for the communication of relevant data for the purpose of applying sector studies in the manufacturing, services, commerce and professional activities sectors. The information required has been reduced by over a quarter compared to last year, cutting a total of 5.300 lines in the new templates and thus easing the burden on taxpayers.
SENDING NEW MODELS
In detail, the new models concern 50 studies for the manufacturing sector, 53 studies for the service sector, 24 studies for professionals and 66 studies for the commerce sector. They must be presented by taxpayers to whom the sector studies apply who, in the 2016 tax period, mainly exercised one of the economic activities indicated in annex 1 of the provision of the Revenue Agency.
The forms must be sent electronically together with the tax return. The transmission of data to the Revenue Agency must be carried out directly, through the Entratel or Fisconline telematic service, or through appointed intermediaries.
EARTHQUAKE OCCURRING FROM AUGUST 24, 2016
Among the problems that can alter ordinary economic activity, this year's sector studies once again include earthquakes. Even the subjects affected by the seismic events of 2016 can invoke the cause of exclusion from the application of the studies linked to the "period of non-normal performance of the activity".
IN INDUSTRY STUDIES SPACE FOR VOUCHERS
As regards the ancillary services paid with vouchers, they must be indicated by the companies in line A02 ("Part-time employees, hired under intermittent work contracts, shared work contracts, with fixed-term employment contracts, home workers, personnel with administration contract") and by self-employed workers in line A02 ("Part-time employees, hired under a fixed-term, temporary, intermittent or job-sharing contract; personnel with an employment contract").
In both cases, the number of paid days (to be indicated in line A02) must be calculated by dividing the total number of hours worked by eight.
