"Sled 16 from June to July 6 2015, the deadline for making the payments deriving from the tax return, From Irap declaration and from annual unified declaration by taxpayers who carry out economic activities for which the field studies”. This is what we read in a note published by the Treasury. The postponement is foreseen by a decree of the Prime Minister, Matteo Renzi, on the proposal of the Minister of Economy, Pier Carlo Padoan.
"From July 7th to August 20th 2015 payments can be made with a slight increase, by way of interest - the Treasury specifies -, equal to the 0,40 percent. The extension concerns both subjects who carry out activities for which sector studies have been approved, and those who present causes of inapplicability or exclusion from them, including subjects who adopt the advantageous tax regime for young entrepreneurs and workers in mobility, subjects who determine income on a flat-rate basis as well as members of partnerships and joint-stock companies under a transparent regime".
The postponement had been requested by the trade associations because June 16 is also the deadline for the payment of the advance of Imu and Tasi, but above all because the times would have been too tight: the definitive version of Jericho, the software for sector studies, was only released on 27 May, while the ministerial decree with the revision of sector studies was published in the Official Gazette on 21 May and the provision on the bonus regime was announced only yesterday ( which concerns 157 sector studies, with a potential audience of two million taxpayers, however once again excluding self-employed workers).
