Model tax codes, penalties, repentance withholdings 770
With the Resolution n. 18/He was born in 28 April 2023 (attached) the Revenue Agency has set up, suppressed and renamed a series of tax codes with reference to the payment, through models F24 and F24 EP, of the sanctions for repentance referred to in the article 13 of the legislative decree 18 December 1997, n. 472, relating to some withholding taxes and withholdings declared in the "Model 770", as well as the IRPEF withholding taxes on employee income relating to the Sicilian Region, to the Region of Sardinia and the Region of Valle d'Aosta.
Stamp duty on invoices
The answer to ruling no. 428 of 12.08 which indirectly intervenes on a topic that was discussed about two years ago, that is, with which code to display the stamp on the invoices of the flat-rate in the CU.
In the light of the answer given, it seems that, using the current encoding, in the CU, the stamp duty charged on the lump sum should be added to what is stated in point 7, in correspondence with the code 24 in the point 6 (sums not subject to withholding).
VAT changes for healthcare services
He DL 73/2022, published in the Official Gazette of 21.06.2022 contains a standard of interest to the insurance sector, to which no particular emphasis has been given for now.
Entratel certificates renewal
The Revenue Agency announced which has adapted the safety standards of Entratel certificates.
Given that the new standards will take effect from 30 April 2022, by that date it is appropriate to check whether, regardless of the expiration date, it is necessary to renew the certificate.
IRPEF taxation
In order to reduce the tax burden on the income of individuals, with the Budget Law 2022 (Law n. 234 of 30/12/2021 published in the Official Gazette no. 310 of 31/12/2021) Numerous changes are made to the articles 11 e 13 of the TUIR (DPR 917/1986). In particular, the brackets and the personal income tax rates have been reorganized, now reduced to four (23, 25, 35 e 43%), rescheduled the deductions by type of income owned, amended the rules relating to the supplementary treatment of income from employment and some similar (“bonus 100 euro”).
Prior notification of occasional self-employment
Law no. 215/2021 of conversion of the Tax-Labor decree (D.L. 146/2021) introduced the obligation for the client to communicate in advance, to the territorially competent Labor Inspectorate, the start of the activity of occasional self-employed workers. In fact, in order to monitor and counter elusive forms in the use of this type of contract, the start of the activity of the aforementioned workers must be communicated by the client via SMS or e-mail.
Agency reply no. 474/2021 – Split payment and indemnity
With the reply in object, dated 15.07.2021, the Agency, in the face of a question posed by an Administration, provided an interpretation that could potentially be of interest to insurance companies.
Basically, the Administration states that, when one of your vehicles is damaged and is repaired in a body shop affiliated with your insurance company, this pays the repairer who issues an invoice to the Administration. The latter asked the Agency for confirmation that the service in question is not subject to split payment (art. 17 ter DPR 633/1972).
Return of sums subject to withholding
With Circular 8 / E of 14.07.2021 the Revenue Agency has provided clarifications in relation to art. 150 del DL 34/2020.
This rule provides for the possibility of being replaced, that is, the recipient of the sums subject to withholding, which is then held, for any reason to return them to the substitute, to repay the sums net of the withholding tax.
Circular 7 / E of the Agency on deductible and deductible charges
The Revenue Agency has issued a substantial circular (7/E) on deductible / deductible charges.
From a first reading of the paragraphs relating to the insurance world, it seems that some points of interest can be drawn.
Sanitation bonus 2021
Art. 32 of the Law Decree 73/2021 (c.d. Support bis), renews, for part of 2021, the sanitation bonus, already planned for the year 2020 from art. 125 del DL 34/2020, making some changes.
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