Pace fiscale

Tax deadlines November 2023, pay attention to quater scrapping and declarations

What are the tax obligations to pay attention to in November 2023? As is known, the periodic payments for VAT holders/employers fall on the 16th of each month, in addition to the important appointments with the personal income tax return and the related payments.
However, here are the tax commitments for November 2023 in detail.
The first important one is certainly linked to the quater scrapping, in fact the Revenue Agency with a press release has made it known that to avoid forfeiture of the benefits of the quater scrapping, it is necessary to pay the first or single installment, by October 31st, but there is a tolerance threshold of 5 days.
In the meantime, since November 5th is Sunday, therefore a public holiday, the payment must be made by November 6th 2023.
However, the payment of the second installment which falls on November 30th 2023 must also be added to this payment relating to the quater scrapping.
November 2023, pay attention to quater scrapping deadlines and declarations The tax deadlines of 16 November 2023 Deadlines of 16 November 2023 for VAT obligations Tax deadlines 30 November 2023 The tax deadlines of 16 November 2023 While the Government is engaged in the tax reform which will bring news also with regards to declarations and payments, the monthly commitments of taxpayers with the tax authorities continue.
In the month of November the first date not to be forgotten is the 16th, by this day it is in fact necessary to fulfill the monthly obligations.
In particular, it is necessary to pay: monthly INPS contributions for artisans and traders; INPS contributions to be paid for employees; payment of minimum contributions for artisans and traders.
The obligations do not end here because tax withholding agents must pay the withholding taxes applied to taxable subjects, for example Irpef withholdings paid on behalf of workers, but also the withholdings applied as tax withholding by the condominium.
read also Model 770, we are moving towards abolition, this is how withholding taxes will be declared Deadlines of 16 November 2023 for VAT obligations Also by 16 November, VAT taxpayers who have chosen to pay the 2022 VAT balance in installments, relating to the period 2022 tax resulting from the annual declaration, and have paid the first installment by 03/16/2023, must pay the 9th installment plus interest of 0.33% per month.
In this case it is good to pay attention to the tax code, there are in fact two: tax code 6099 – VAT payment based on the annual declaration; tax code 1668 – Interest on deferred payment of state taxes.
Taxpayers with a VAT number, partnerships and equivalent entities, required to make the payments of taxes resulting from the annual tax returns of natural persons, partnerships and entities equivalent to them and IRAP who have chosen the payment in installments and have made the first payment by 30 June 2023, must pay the 6th installment of the taxes resulting from the annual declarations.
read also VAT advance payment November, it's official: postponed to 16 January 2024 Among the fixed monthly deadlines there is, finally, 16 November the Tobin Tax and payments of taxes on capital gains for UCIs (Collective Investment Undertakings).
Tax deadlines 30 November 2023 Finally, the deadlines of 30 November 2023 remain, as anticipated, there is the expiry of the second installment of the quater scrapping for those who have chosen this method of compliance.
Also in this case the 5 days of grace can be used without losing the benefit.
Not only that, in fact, the third installment of the fine reduced to 1/18 of the minimum must also be paid by 30 November following the special repentance provided for by the 2023 Budget Law, article 1, paragraphs 174 to 178, for those who have chosen payment in installments.
The deadline for declaration with the Individual Income model expires on November 30th, but be careful because within this deadline the Irpef resulting from the same declaration must also be paid.
read also Pf Income Model 2023: instructions, deadline and news Not just payments, in fact by 30 November it is also necessary to present the 2023 Irap declaration.

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