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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 0000002408 00000 n 0000002517 00000 n 0000002625 00000 n 0000002733 00000 n 0000002846 00000 n 0000008769 00000 n 0000014462 00000 n 0000014984 00000 n 0000015043 00000 n 0000015102 00000 n 0000015207 00000 n 0000016703 00000 n 0000016760 00000 n 0000016817 00000 n 0000022740 00000 n 0000028433 00000 n 0000028955 00000 n 0000029060 00000 n 0000031085 00000 n 0000037008 00000 n 0000042701 00000 n 0000043223 00000 n 0000043328 00000 n 0000043754 00000 n 0000049677 00000 n 0000055370 00000 n trailer << /Size 34 /Root 1 0 R /Info 5 0 R /ID[] >> startxref 55892 %%EOF Principali scadenze di dicembre 2022 - gennaio 2023 - Associazione Commercianti Albesi

Principali scadenze di dicembre 2022 – gennaio 2023

 

DICEMBRE

Venerdì 16

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 (novembre 2022).

ADDIZIONALI: versamento addizionali regionale/ comunale su redditi da lavoro dipendente (novembre 2022).

IVA: liquidazione e versamento (mese di novembre 2022).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di novembre 2022.

CONTRIBUTI PREVIDENZIALI:

  • • versamento imposta mese di novembre 2022

– INPS: lavoratori dipendenti

– INPS Gestione ex ENPALS: lavoratori dello spettacolo

– INPGI: giornalisti professionisti

– Gestione separata INPS: committenti

  • • versamento all’INPS dei contributi per la manodopera agricola relativi al II trimestre 2022.

IMU: versamento a saldo anno 2022.

IMU ENC: versamento II rata 2022.

TFR – IMPOSTA SOSTITUTIVA SULLA RIVALUTAZIONE: versamento dell’acconto sulle rivalutazioni del TFR maturate nell’anno 2022.

VERSAMENTI SOSPESI COVID-19: XXIV rata dei versamento sospesi a seguito dell’emergenza da Covid-19, qualora si sia optato per la rateizzazione ai sensi degli artt. 97, 126 e 127 D.L. n. 104/2020.

IMPOSTA DI SOGGIORNO.

Martedì 20

RITENUTE CONDOMINIO: versamento ritenute operate da giugno a novembre 2022 da parte del condominio nel caso non sia superato il limite di euro 500 di ritenute operate.

Martedì 27

IVA: versamento acconto 2022 da parte dei contribuenti mensili, trimestrali e trimestrali speciali.

ELENCHI INTRASTAT: presentazione contribuenti mensili (novembre 2022).

Sabato 31

DICHIARAZIONE IOSS: dichiarazione Iva Ioss relativa al mese precedente.


GENNAIO 2023

Lunedì 2

PREVIDENZA INTEGRATIVA: comunicazione al fondo di previdenza integrativa/compagnia di assicurazione dell’ammontare dei contributi versati e non dedotti nel mod. REDDITI o 730/2022.

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS) di novembre 2022.

LIBRO UNICO: registrazioni relative al mese di novembre 2022.

DICHIARAZIONE IMU/TASI: presentazione (ove previsto) della dichiarazione IMU/TASI per le variazioni avvenute nel corso del 2021.

Martedì 10

INPS: versamento contributi previdenziali per il personale domestico (IV trimestre 2022).

FONDO M. NEGRI, M. BESUSSO E A. PASTORE:  versamento dei contributi di previdenza e assistenza integrativa (IV trimestre 2022).

Domenica 15

MODELLO 730 – ASSISTENZA FISCALE PRESTATA DAL SOSTITUTO: il sostituto d’imposta comunica se intende prestare assistenza fiscale diretta.

Lunedì 16

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 (dicembre 2022).

IVA: liquidazione e versamento (mese di dicembre 2022).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di dicembre 2022.

CONTRIBUTI PREVIDENZIALI:

– versamento contributi relativi al mese di dicembre 2022

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

– versamento all’INPS dei contributi per i coltivatori diretti, coloni e mezzadri e imprenditori agricoli professionali, relativi al IV trimestre 2022. 

IMPOSTA DI SOGGIORNO.

Venerdì 20

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (IV trimestre 2022).

Mercoledì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (dicembre 2022) e trimestrali (IV trimestre 2022).

Martedì 31

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex EN- PALS- ex DMAG ) di dicembre 2022.

COLLOCAMENTO OBBLIGATORIO: invio del prospetto informativo.

LIBRO UNICO: registrazioni relative al mese di dicembre 2022.

BONUS PUBBLICITÀ: presentazione dichiarazione sostitutiva relativa agli investimenti effettuati nell’anno 2022.

IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle entrate e relativo alle fatture del IV trimestre 2022.

DICHIARAZIONE OSS/IOSS: dichiarazione Iva Ioss relativa al mese precedente e dichiarazione IVA Oss relativa al trimestre precedente.

TRASMISSIONE DATI AL SISTEMA TS: gli operatori sanitari ed assimilati trasmettono telematicamente al sistema Tessera Sanitaria i dati relativi alle prestazioni incassate nel II semestre 2022.

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