MILAN. Incoming flurry of payments to the tax authorities. From tomorrow, Monday 21 August, a long list of payments will start with 148 payments due. So the tax holidays are over. The series of obligations comes after the August break: on the 21st of this month, the period of suspension of the transmission of all tax obligations and payments due between August 1st and 20th ends, as provided for by article 37 paragraph 11- bis of Legislative Decree 223/2006, which provides that the obligations and payments subject to suspension can be made by August 20, without any increase (this year this term falls on a Sunday and therefore the date has been postponed to August 21).
With regard to payments, the stop concerned the payment of self-liquidated taxes of contributions due to INPS and other sums in favor of the State, the regions and social security institutions resulting from the declarations and periodic complaints pursuant to article 17 of Legislative Decree 241 /1997 in addition to the periodic VAT, substitute taxes and social security contributions.
But what is there to pay? Taxpayers who have to pay VAT both “quarterly” (relative to that pertaining to the months April May June) and monthly (July) will be called to open their wallets. Then there is the payment of withholdings and contributions for employees and the self-employed, the payment of direct taxes including Irpef, surtaxes, Ires, Irap and dry coupon for those who have chosen payment in instalments.
That’s not all: on August 31, another 40 types of payments are expected, again linked to the liquidation and payment of 2022 taxes, including the first 2023 advance subject to deferment.