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"U#\yCOtO6r%r']݈D/0Ӻ5V iו?4n3s w+|X{qk=g ըN 3WIgv{<p qwk\j>B߂{=(Wj\w]8`y]<%t՚C ({KF N.7T08P`}=-nQRcQg4oOFN.=T 78uZjtrq<7AfqOݟA@0peOVتΊ׭άm̬YJ-zsV[!am3*lvcvUKU+D endstream endobj 32 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 31 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 33 0 R ] /BitsPerComponent 8 /Length 5409>> stream xcGvpK$$FA6 lYI l`;,67$8>uou=RWUyTWz5"Z =n`RXy|brmۋ'Q9U-%ߵ E1?nƞĬ{YtWaYn+{:'ȑvK#E;#vtsۦueXnygi[l-- -'6OnBCvM ͇;77 4aN-jӨ+Y{צSQK)G~qL{ߺW< 䘰n8+7J| \E~Xfg/uɋ/Ⱦ~hk["pd;Mk˫s}KxL@;Lÿx8WY[ pq7^>!k*>_o< OɷZx /́߰X5سZ-PjuhvvsJ |Z#uJz~SN.) #Aj7V \骤G@J) |ژVzpy޶'_:vUR*[պl@'rH϶RMlT6V ]1%h~IT]SPh~&^'U[-(p; lIV S1_Iek o#c]4gp \ye)p6.AL+i,ޤa \|vL=RI~PoX+ڢ~!eV9oi~S/ym~Ibܨ,Sp'B wT,Sw=Y "1~\P4p]Q} |VhyˢǾ^5+wSW܌ew"wu2GNZ~";{Pe 7M: 7(;Zul1-ƶLor?j|P0CRWu1j}F^>+&׹W k \~J?{BPũSgW ^lJK;ޑm:?w  Kٞ)4!'xaSei/2pbl-˽†m6ȍ+~\iZu"WN۱\TY4E&xkckI \Y=u%tz7;"pťZ /I|旀^i4\&.WJ\p t_.,pbl-e|=Y(.pWY94rYy~QE3n=U|TWt2c-:mTUXbé$iV-S& .|>KZ1S϶_^1Sv'pD^/EX36gNFE0!pgkߨ\!p|+u\[K<6K)LTDn?.>t0x?n:'"H:pbl-XƟuNynQAfB48zhqZbrti0qTmؚOzpt3s~1?GQ8 FW]=4pؚ"Wv_len.CK_Aۛٹ tB)8~g.tt8tg="ëU}Cv ut\aGw $( c E pt=UmI$#twP1굺}/vɞDЭ;pr] eUD@"N^lblGGo])iԹuUjp!h#V7NJEG~/xaUO65Nw: {7>]JۜVio''$phMxL<[re A)NJ]NS x;u[twƟ'.K7]( b{8V98f8y^:pۉΠ ? ȿ8TA.pRmDIǰUNvߍ} }],kPJ"OVchA.o=P |?°e?84#_GzVTX^bl`zoN:pۭ;e uѧX:ph1H(:p>C 87T:pkh` ݙtb/3Q .55Y ||'ѧYn)|f˛{ \uXBls] pc؞D.(?Z> XmׁcEbyb`-+p&U^n! niA}ϻL9 W-Sq8VmȐz |?)ph")O2aٌ> X?3H'plS޶c-jmާL9JX1yc޶?@R*ÏCKLO r$bl[%ppMSJc۽N̜mؒVxiNa)6P cww]AG x8|M ,q?;N r,[ִ_ܜ\<|e<(#3݁tGg ZRy2 hLV;!li_dQΏOA wS8]wc`O᪘jҁQwh='CI\#,88~ 4y%1 &ޛ/3K, I_ĉ~Ѵ<mDIcSzNg DZhUHtݽ< VF`X16 AwWv`mYӲH|@^pKSW-4v \{P xc*{* ~%l7Ț۟hશRi͸#?HՈUmDS7]PX16-AoWc^#8VMMm3ݭF&p ;|?`HE"/= =TϺޛ9HcSLX:l?7ISD:hKf3_|!8z;JO4p|wR*/\BNJ=ݩ8;|rMK4E+ί)Y}݁ٔjmX16e7g}R ܫ{7,^J,fmH,p|:/y%;`E? -wPI'o)8XS+oOXOR!s(_WYZe/TK66Xyœ.Z#3d{]NJ9a[i y$А"Y1pTT~zE<)p詙c4p7c`IƸR΋&4px60~Pv<;bmhJ8ZHht򨩉k>.j NJ5UU{sGd-bC T`Jًm;4![W>}EW6K\NjR^FF@+ ߅^;}r|aH`چ/-OVLlo̴}?q|۹Up-KRT3H+@_&C$ͼL-~j"EErH3(VF"(7Nc*y@ ܢ`L_] - ܢ[2&}]v :7ȢVSkWVOb/pؠ A؇hcnjyppp[c8l"=8155<>~.ՠ}f'g [=e;W)۵hhb7y?}û ڿt;%+Yt]Clþ֊ZAI޽?W$'G->(}3awwͶ6ٯ _tsY)lq| }yܐQUÌe^kO3m;U˒ZC1w7zzqൿyk5 |9?3/i$lE=bxPA 1pG>J%~|%OǺ+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 33 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 34 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000497 00000 n 0000000534 00000 n 0000000683 00000 n 0000000786 00000 n 0000002631 00000 n 0000002740 00000 n 0000002848 00000 n 0000002956 00000 n 0000003069 00000 n 0000008992 00000 n 0000014685 00000 n 0000015207 00000 n 0000015266 00000 n 0000015325 00000 n 0000015430 00000 n 0000017471 00000 n 0000017528 00000 n 0000017585 00000 n 0000023508 00000 n 0000029201 00000 n 0000029723 00000 n 0000029828 00000 n 0000031956 00000 n 0000037879 00000 n 0000043572 00000 n 0000044094 00000 n 0000044199 00000 n 0000045060 00000 n 0000050983 00000 n 0000056676 00000 n trailer << /Size 34 /Root 1 0 R /Info 5 0 R /ID[<7e1f50b9b03d2cdd7b91b0ea0bc500d0><7e1f50b9b03d2cdd7b91b0ea0bc500d0>] >> startxref 57198 %%EOF Principali scadenze di agosto - settembre 2024 - Associazione Commercianti Albesi

Principali scadenze di agosto – settembre 2024

AGOSTO 2024

Giovedì 1

SOSPENSIONE TERMINI PROCESSUALI: inizio del periodo di sospensione feriale dei termini processuali.

Venerdì 16

IMPOSTA DI SOGGIORNO.

Martedì 20

AUTOLIQUIDAZIONE INAIL: versamento III rata.

IVA: liquidazione e versamento mese di luglio 2024 e II trimestre 2024.

CONTRIBUTI IVS ARTIGIANI E COMMERCIANTI: versamento II quota fissa 2024 su reddito minimale.

CONTRIBUTI ENASARCO: versamento contributi II trimestre 2024.

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (luglio 2024).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di luglio 2024.

CONTRIBUTI PREVIDENZIALI: versamento contributi relativi al mese di luglio 2024:

  • INPS: lavoratori dipendenti
  • INPS -> Gestione ex ENPALS: lavoratori dello spettacolo
  • INPS -> Gestione ex INPGI: giornalisti professionisti
  • Gestione separata INPS committenti

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (luglio 2024).

Lunedì 26

ELENCHI INTRASTAT: presentazione contribuenti mensili (luglio 2024).

Venerdì 30

VERSAMENTO REDDITI CON MAGG. 0,4%: versamento imposte sui redditi e sostitutive (con maggiorazione 0,4%) :

  • per le società di capitali che approvano il Bilancio a 180 giorni;
  • per soggetti ISA, forfetari e minimi (saldo 2023 e I rata acconto 2024) – schema decreto correttivo al D.Lgs. n. 13/2024.

Sabato 31

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

SOSPENSIONE TERMINI PROCESSUALI: termine del periodo di sospensione feriale dei termini processuali.

SETTEMBRE 2024

lunedì 2

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di luglio 2024.
LIBRO UNICO: registrazioni relative al mese di luglio 2024.
FASI: versamento contributi integrativi dirigenti industriali (III trimestre 2024).

Martedì 10

IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle Entrate e relativo alle fatture del II trimestre 2024.

Lunedì 16

CONTRIBUTI PREVIDENZIALI:

  • versamento contributi relativi al mese di agosto 2024:
    – INPS: lavoratori dipendenti;
    – INPS -> Gestione ex ENPALS: lavoratori dello spettacolo;
    – INPS -> Gestione ex INPGI: giornalisti professionisti;
    – gestione separata INPS committenti;
    – versamento all’INPS dei contributi per la manodopera agricola relativi al I trimestre 2024.
  • versamento all’INPS dei contributi per coltivatori diretti, coloni e mezzadri e imprenditori agricoli professionali, relativi al II trimestre 2024.

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (agosto 2024).

MOD. 730: i datori di lavoro e gli enti pensionistici che prestano assistenza fiscale diretta, i CAF e i professionisti abilitati, per le dichiarazioni presentate da parte dei contribuenti dal 16 luglio al 31 agosto:

  • consegnano al dipendente/pensionato i Modd. 730 e 730-3 elaborati;
  • inviano telematicamente all’Agenzia delle Entrate i Modd. 730, 730-1, 730-3 e 730-4.

IVA: liquidazione e versamento (mese di agosto 2024).

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (agosto 2024).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di agosto 2024.

IMPOSTA DI SOGGIORNO.

Mercoledì 25 

ELENCHI INTRASTAT: presentazione contribuenti mensili (agosto 2023)

Lunedì 30

SANATORIA RATE ISTITUTI DEFINITORI: versamento VII rata per la regolarizzazione dell’omesso / insufficiente versamento delle somme dovute per gli istituti definitori (comma 219, Legge n. 197/2022)

MOD. 730: i datori di lavoro e gli enti pensionistici che prestano assistenza fiscale diretta, i CAF e i professionisti abilitati, per le dichiarazioni presentate da parte dei contribuenti dall’1 settembre al 30 settembre:

  • consegnano al dipendente/pensionato i Modd. 730 e 730-3 elaborati;
  • inviano telematicamente all’Agenzia delle Entrate iModd. 730, 730-1, 730-3 e 730-4.

I lavoratori dipendenti/pensionati possono trasmettere autonomamente la dichiarazione 730 tramite l’applicazione web disponibile sul sito dell’Agenzia Entrate.

IVA: presentazione telematica dell’istanza di rimborso dell’IVA assolta in altro Stato UE relativa al 2023 da parte di operatori residenti.

LIBRO UNICO: registrazioni relative al mese di agosto 2024.

RAVVEDIMENTO SPECIALE: versamento VII rata per la regolarizzazione delle violazioni riferite alle dichiarazioni relative al periodo d’imposta in corso al 31.12.2021 e periodi d’imposta precedenti.

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di agosto 2024.

IMPOSTA DI BOLLO: versamento dell’imposta di bollo sulle fatture elettroniche per il II trimestre 2024 se l’imposta da versare risulta superiore o uguale ad € 5.000; va considerata anche l’imposta sulle fatture elettroniche per il I trimestre 2024 se questa era inferiore ad € 5.000.

LIQUIDAZIONI PERIODICHE IVA: trasmissione telematica dei dati contabili riepilogativi delle liquidazioni periodiche IVA relative al II trimestre 2024

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

DEFINIZIONE LITI FISCALI PENDENTI: versamento VI rata degli importi dovuti.

TRASMISSIONE DATI AL SISTEMA TS: gli operatori sanitari ed assimilati trasmettono telematicamente al sistema Tessera Sanitaria i dati relativi alle prestazioni incassate nel I semestre 2024.

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