At the end of August, life returns to normal and even the fiscal calendar is filled with appointments again. There are not a few who await Italian taxpayers in the month of September, therefore it is advisable to put things in order immediately and mark the most important pages on the agenda.
There are two fundamental dates to keep in mind: 21 and 30 September. Here are the main deadlines:
21 SEPTEMBER
- 770 MODEL. Last day for the electronic submission of the withholding agent declaration for the 2014 tax year.
- UNIQUE CERTIFICATION. The deadline for submitting the single certifications expires, which must contain only the incomes that cannot be declared with the 730 form.
30 SEPTEMBER
- UNIQUE 2015. Deadline for the electronic transmission of the single model, which can also be used to correct the 730.
- IMU DECLARATION. Last day in which the active repentance is possible for the failure to declare the Imu 2014. In addition to the tax, it is necessary to pay interest and penalties of 10 percent. If this deadline is also exceeded, the bill becomes much more salty.
- 2015 IRAP DECLARATION. Deadline for submitting the 2015 Irap return model.
- VOLUNTARY DISCLOSURE. In theory, this is the last day to adhere to the voluntary disclosure (on violations committed up to 30 September 2014), but it is not excluded that the Government, to increase the proceeds, decides to postpone the deadline to the end of the year. We also recall that on 2 September a much-awaited regulation by potential users of the procedure to repatriate illegally exported goods will enter into force, that relating to the doubling of the terms of assessment.
