Brief Tax

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VAT on the import of goods – “Customs settlements considered in the DP”

From 01/04/2021, the completion of the VAT DP will include new features that will make available the detail of the pre-filled amounts in fields 18 and 19 of the periodic declaration (namely, customs office code, settlement number, date of settlement, value of imports and VAT settled) to taxable persons who exercised the option of payment

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Fixing the universe of taxpayers covered by the automatic declaration of income

Regulatory Decree No. 1/2021 of March 8 Article 58a of the IRS Code implements a measure of the ‘SIMPLEX+ Programme’, covering the rules relating to the automatic declaration of income, under which the TA makes available, on the basis of the relevant information information available to it, a provisional income statement for each separate and

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