Payment of the first IMU instalment by 18 June
Available on the Connection to external link website www.finanze.gov.it is the President of the Council of Ministers' decree under which, similarly to what was provided for last year, the due dates for the tax payments, as calculated from the tax returns, have been postponed.
Under this provision, natural persons and those running businesses subject to the fiscal mechanism of sector studies, required to effect by 18 June 2012 the tax payments shown in the tax returns, the regional tax on productive activities and the yearly unified tax return (which includes payments for the flat tax on rental income), may choose to pay the aforementioned taxes:
a) by 9 July, with no increase;
or
b) from 10 July 2012 to 20 August 2012, with a 0.40 per cent being added on top by way of interest payment.
The deferring of due dates has been introduced with a view to enabling the filings of tax returns and the related payments to be properly discharged as well as tackling a number of operational criticalities experienced by those running businesses which are subject to sector studies.
As far as the other fiscal requirements and filings are concerned, the standard deadlines have been confirmed; in particular, the deadline for the payment of the first IMU instalment is confirmed for 18th June.