Simplifications for taxation and third sector
Green light of the Chamber also to the streamlining package of tax measures for the third sector strongly supported by the same Undersecretary for the Economy, Maria Cecilia Guerra, starting from the definition of the costs that determine the thin line between commercial and non-commercial activity and therefore determine access or not to the facilities granted to non-profit organizations and associations.
Revision of the IRAP tax base
With the okay of all the parties, then, an important error is corrected, underlines the War, on the revision of the IRAP tax base. The approved amendment, in addition to allowing companies and professionals not to take into account the new rules on the weight of temporary workers in compiling the IRAP declaration this year, reintroduces the possibility of deducting the cost of workers with disabilities hired on an indefinite basis by third sector entities or public administration structures. Deductibility that had been canceled by the provision of the Simplification Decree.
To stay on the subject of backwards and corrections of errors of the Legislative Decree, the resumption of the deadline for sending the Intrastat forms to the 25th of the following month and no longer by the end of the month as initially indicated by the Government should also be reported.
News for tax assessments
As requested by the companies, the smart communication of the term of the controls by the tax authorities also arrives. Today the taxpayer knows when the tax assessment begins but never knows when the preliminary investigation ends.
Now with a communication sent also via Pec or with the App, the Revenue Agency will communicate to the subject subject to control the end of its investigation activity.