Loss of replacement funds with a double departure of sending orders. The channel will open online on Monday, July 5 from “Billing and Payments” on the revenue site and from Wednesday, July 7 for those using Entratel or Fiscoline. However, the window is set to close on September 2. This was foreseen by the Internal Revenue Clause signed yesterday by director Ernesto Maria Ruffini who, unlike previous lost money, had to deal with the mystery of society’s limitations.
The new question, in fact, immediately presents itself as cunning for both the taxpayer and the professional or broker who helps him. In order to comply with the EU’s obligations to respect the limits of the temporary framework, it will be necessary to self-certify, complementing the criminal risks in the event of fraud, that with all the facilities put in place to deal with the economic emergency associated with Covid, the aid limits from Sections 3.1 (now lifted) to €1.8 million for all companies while it is €225,000 for agricultural companies and for fishing and aquaculture (€227,000) or Section 3.2 (now raised to €10 million). euro) for assistance calculated on fixed costs of business. Alternatively, if one of the limits set out in the new grant assistance scheme set out in the Sostegni-bis Decree is exceeded, an amount less than that due must be requested through the form so as not to exceed the ceilings imposed by Brussels. .
It begins with self-certification
Self-certification is only the first step, because once signed, the data is validated, which will then be “split” and a detailed measurement done as per the procedure in Part A. Just to clarify, we move from the IRAP exemption provided under the Restart Ordinance (Legislative Decree 34/2020) to the automatic contribution paid on the basis of Sostegni-bis for those who have already requested and received non-reimbursable funds from the Sostegni-1 decree. The box on other aid, including non-financial and non-tax aid, must also be skipped. Details which, for measures introduced against the Covid emergency, require reference in addition to the reference section in the interim framework also to the acceptable period with the start and end date.
not finished yet. Because the coefficient of difficulty imposed by the interpretation of community constraints also closely influences the personal appearance of applicants, with the need to highlight the concept of ‘one company’. The result is that Part B must then be filled in, indicating who are the components of the same and indicating the relative tax code.
Five page template
Generally, after the title page, the form is five pages long and these new complications likely require taxpayers and professionals to conduct additional investigation before submitting an application.