Tasi, Tari, Irpef and Irap. But also VAT, Imu and registration with the chambers of commerce. All by June 16, exactly in one week. More than just a tax bottleneck, Italian taxpayers will have to pay the balance of taxes for 2013 and the advance payment for those for 2014 next Monday. The same day will also be the last to deliver the 730/2014 and 730-1 form to a Caf, an accountant, an accountant or a labor consultant.
TASI
The most hated and talked about tax is certainly the municipal tax on indivisible services (public lighting, safety, road maintenance…), or the Tasi. On this deadline, the Government clarified definitively only last week with a bridging decree, pending the conversion of the Irpef decree.
The final result is the following: in the Municipalities where the rates have already been approved, the Tasi must be paid by 16 June; in the latecomers, on the other hand, the deadline is postponed to 16 October 2014, but the municipalities will have to decide on the rates and deductions by 10 September. If they do not do so, the tax will be due by applying the basic rate of 1 per thousand and will be paid in a lump sum on 16 December 2014. To find out what the situation is in your municipality, you can search for the resolutions on the website of the Treasury. The Tasi can only be paid with the F24 form or with the postal order.
TARI
Even the waste tax, the Tari, can be paid in a single solution by 16 June. In this case, however, the Municipality can change the calendar, also guaranteeing the possibility of paying the amount due in at least two six-monthly installments. In most cases (but it is not a legal obligation), to pay the Tari taxpayers must wait for the pre-compiled form sent by post from the Municipality.
IRPEF, IRAP AND VAT
June 16 is also the last day to pay taxes related to the Single Model and the Irap Model for 2013: Irpef and Ires (both with the related surtaxes), Irap, VAT balance for 2013 (with a 0,4 % monthly compared to the ordinary deadline of 16 March 2014), substitute tax for the revaluation of business assets and more. A Decree of the Presidency of the Council is expected as soon as possible in the Official Gazette to postpone the deadline to 7 July, an extension which, however, will only concern minimum taxpayers and those subject to sector studies.
IMU
The IMU must also be paid by next Monday. The single municipal tax – introduced by the Monti government at the end of 2011 and the subject of a heated political dispute last year – is no longer due on first homes (unless they are luxury, i.e. belonging to cadastral categories A/1, A/8, A/9). However, the Imu remains in force on all other properties, from second homes to shops.
CHAMBERS OF COMMERCE
Finally, the deadline for paying the annual registration to the Chambers of Commerce also expires on 16 June.
