How Should A Manejaculate

2010

As of 1991, Article 6 of the L.29/12/90 n.405 introduced in our legal obligation to pay an advance VAT relative to last year (month or quarter).

are obliged to pay the advance VAT taxpayers engaged:

- liquidations and monthly payments under article 1 of Decree 100/98;

- former settlements and quarterly payments Section 7 of Presidential Decree 542/99 and DPR 633/72 art.74 co.4.

are not required to pay VAT on account the following subjects:

- those who have commenced operations in 2010;

- those who have ceased or will cease activities in 2010 but in any case before 1 / 12/2010, if taxpayers monthly, or 1 / 10 / 2010, if taxpayers quarterly;

- taxable monthly, in December 2009, showed a credit of VAT which may or may not have requested a refund;

- quarterly if taxpayers, the settlement for the fourth quarter of 2009, or a statement on the 2009 (for quarterly option), was a tax credit;

- players expect to close the final liquidation of the year course with a surplus of tax deductible;

- taxable quarterly option of providing a highlight in the annual tax credit for 2010;

- taxpayers regime agricolo di esonero ex art.34, cco.6 del DPR 633/72;

- i contribuenti che esercitano attività di intrattenimento ex art.74, co.6 del DPR 633/72;

- le società e le associazioni sportive dilettantistiche e le associazioni in genere che applicano il regime forfetario di cui all L.398/91;

- i contribuenti che, nel periodo d'imposta 2009, hanno usufruito del regime agevolativo delle nuove attività produttive (art.13 della L.388/2000);

- i contribuenti minimi (di cui all'art.1, co.96-117 della L.244/2007;

- i contribuenti che hanno effettuato esclusivamente operazioni esenti o non imponibili ai fini IVA.

L'acconto IVA 2010 can be determined using either:

-

the historical method - the method estimates

- the method of pre-clearance

should only be paid if the amount is equal to or greater than € 103.29 and as provided for by .20, the co.1 D.Lgs.241/97 can not be prorated.

to the payment of advances, all players must use the payment model unified F24 entering the following tax codes :

- 6013, taxpayers monthly;

- 6035, taxpayers quarterly.

Please note that payment must essere effettuato esclusivamente con modalità telematiche, direttamente o tramite intermediari abilitati, entro la data del 27/12/2010, così come previsto dall'art.6, co.2 della L.405/90.