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N(r ]hYr5cT>2=mjj6\N︝U>I>ES33gh ih2viOn /R_\Nr iTnOPJ t+r$IuH)J_\wļK|Ձ]ߣ[7%-z1P%8/cJ E^*'_?/ϫ(&,V8I~yqzwwP8[Bpwro_ *&]V?9vGv>msou.]?U*J;@6/j_|W?w}DoOJKe{pϋbup.bDk8+Zslq1VN?" V/pA։!"cx_N;9։!"cƸ_K;Fu ?i2Acy.Tj> ^ۓ7gbl|O&vF:::=F4W/_b)1K4lr^Lz(SgZ&)lӊN}%x6G\(+[4vdu8-&3[E8\iؤo!mЊ |hNߖ]7Hs%N*&*pRcQ` NM6N<ӊ \ca#zY'cT8}QfmY2Ni|}b󍈏~blJX'tmwsԊms캤Z8|@+h%2i؄'mT6FzV|`NOZ pcV~ځӊI N^t&WubdN+)8yђ؉uo^TgܠiU;b*j:ϲ'}վZp%zip BN<0+K QŎBhN*f"Fّ{Њ!mPMV'c3CܹEeD+:posk 1i QN,ƼlNTe lWr?k&?bbl(VPɽ3Сjb.5pZ1 C:Q·_lA-p7֒)3fQlw6{"wj{ΊzNT8馸m x,M7)p؍1lۈ% ʖJ#]K"Qmo8lݞ=SZ!N/vq'w]ޙNLJ3(ƶ1vćb샱N5Eb %Ss+؁v)D*սU(4P^q(FηROkc@+m <هIsC3A4 ehsC/pblo5NM3Bh+V_c]*µGR===Lo 875 9=6՝J}7?eksFvD \m{\&Kw<[u.|:W뤞ү"xvyP\WnnU #CK)"ߠJ"[-* {.K: w_8,xv][9K^rϢ +RSo.+]/HlI2~7[Y W{JUgWE*Cl]Á_ ;35 \;fvxf)P+81qEQ#ca3pLzY(T5ZٗNDYgкĕ'?N´˶8[%Y,qe?k.[ib>'$pgĕ wl)r qR>`-;j5wٳMyCwfc ikis5֕ be2p[+X/bÕ /i^Kӻ5WMa. "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 0000002385 00000 n 0000002494 00000 n 0000002602 00000 n 0000002710 00000 n 0000002823 00000 n 0000008746 00000 n 0000014439 00000 n 0000014961 00000 n 0000015020 00000 n 0000015079 00000 n 0000015184 00000 n 0000017075 00000 n 0000017132 00000 n 0000017189 00000 n 0000023112 00000 n 0000028805 00000 n 0000029327 00000 n 0000029432 00000 n 0000031594 00000 n 0000037517 00000 n 0000043210 00000 n 0000043732 00000 n 0000043837 00000 n 0000045075 00000 n 0000050998 00000 n 0000056691 00000 n trailer << /Size 34 /Root 1 0 R /Info 5 0 R /ID[<1b76fcabe368c0d916342c7aa42c32ea><1b76fcabe368c0d916342c7aa42c32ea>] >> startxref 57213 %%EOF Principali scadenze di maggio - giugno 2023 - Associazione Commercianti Albesi

Principali scadenze di maggio – giugno 2023

MAGGIO 2023

Lunedì 22

ENASARCO: versamento contributi I trimestre. 

Giovedì 25
INTRASTAT: presentazione elenchi relativi ad aprile.

Mercoledì 31

UNIEMENS: denuncia telematica retribuzioni/contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di aprile.
FASI: versamento contributi integrativi II trimestre.
LIBRO UNICO: registrazioni mese di aprile.
COMUNICAZIONE DATI PERIODICHE IVA: trasmissione telematica dei dati contabili riepilogativi delle liquidazioni periodiche IVA relative al I trimestre 2023.
BOLLO: versamento dell’imposta di bollo sulle fatture elettroniche per il I trimestre 2023 (non sono interessati i contribuenti per cui l’imposta da versare in riferimento al I trimestre risulta inferiore ad € 250).
DICHIARAZIONE IOSS: dichiarazione Iva Ioss relativa al mese precedente.

 

 

GIUGNO 2023

Giovedì 15

MOD. 730:

  • CAF e professionisti abilitati, per le dichiarazioni pre- sentate da parte dei contribuenti, entro il 31 maggio, consegnano i Modd. 730 e 730-3 elaborati ed inviano telematicamente all’A.E. i Modd. 730, 730-1, 730-3 e 730-4.
  • i datori di lavori ed enti pensionistici che prestano assistenza fiscale, per le dichiarazioni presentate dai contribuenti entro il 31 maggio, consegnano al dipendente/pensionato/collaboratore copia del Mod. 730 e del Mod. 730-3 ed inviano all’A.E. i Modd. 730.

RIVALUTAZIONE TERRENI E PARTECIPAZIONI: redazione e asseverazione perizia e versamento della II rata dell’imposta sostitutiva della rivalutazione delle partecipazioni e dei terreni posseduti al 1° gennaio 2022.

Venerdì 16

RITENUTE: versamento ritenute su redditi da lavoro dipendente/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 (maggio).

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

IVA: liquidazione e versamento (maggio).

INTRATTENIMENTI: versamento imposta (maggio).

CONTRIBUTI PREVIDENZIALI: versamento contributi di maggio 2023: INPS lavoratori dipendenti, gestione ex ENPALS, lavoratori dello spettacolo, giornalisti professionisti; gestione separata INPS committenti.

IMU: versamento acconto (o in unica soluzione) 2023.

IMU ENC: versamento III rata 2022 (conguaglio) e I rata 2023.

IMPOSTA DI SOGGIORNO.

Lunedì 26

INTRASTAT: presentazione elenchi di maggio.

Giovedì 29

MOD 730:

  • CAF e professionisti abilitati, per le dichiarazioni presentate da parte dei contribuenti dall’1/06 al 20/06, consegnano al dipendente/pensionato i Modd. 730 e 730-3 elaborati ed inviano telematicamente all’A.E. i Modd. 730, 730-1, 730-3 e 730-4.
  • i datori di lavori ed enti pensionistici che prestano assistenza fiscale, per le dichiarazioni presentate dai contribuenti dall’1/06 al 20/06, consegnano al dipendente/pensionato/collaboratore copia del Mod. 730 e del Mod. 730-3 ed inviano all’A.E. i Modd. 730.

Venerdì 30

VERSAMENTI REDDITI 2023:

  • imposte risultanti dalla dichiarazione delle Persone Fisiche/Società di Persone (2022)
  • imposte risultanti dalla dichiarazione dei soggetti IRES (con esercizio coincidente con l’anno solare e approvazione bilancio nei termini ordinari)
  • diritto camerale annuale
  • imposte sostitutive: soggetti in regime dei forfetari/

minimi, cedolare secca, IVIE etc.

  • saldo 2022 e I rata acconto 2023 dei contributi IVS artigiani e commercianti sul reddito eccedente il minimale.
  • saldo 2022 e I rata acconto previdenziale 2023 dei professionisti iscritti alla gestione separata INPS.

ISA: versamento IVA derivante dai maggiori ricavi/compensi dichiarati ai fini del miglioramento fiscale.

IRAP: versamento Irap (saldo 2022 e I acconto 2023).

MOD. 730 – SOGGETTI PRIVI DI SOSTITUTO:

versamento imposte del Mod. 730 dei soggetti privi di sostituto d’imposta e soggetti deceduti entro 28/02/23.

IVA: versamento imposta a saldo della dichiarazione annuale (2022) con maggiorazione dello 0,4% per mese dal 16 marzo (1,6%).

RIVALUTAZIONE BENI D’IMPRESA: versamento della III rata dell’imposta sostitutiva della rivalutazione dei beni d’impresa e partecipazioni risultanti dal bilancio d’esercizio in corso al 31 dicembre 2019 e ancora presenti nel bilancio al 31 dicembre 2020.

UNIEMENS: denuncia telematica retribuzioni/contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di maggio.

LIBRO UNICO: registrazioni mese di maggio.

RITENUTE CONDOMINIO: versamento ritenute in caso di superamento del limite di € 500 di ritenute operate.

IMU: presentazione dichiarazione IMU (variazioni 2021 e 2022).

IMU ENC: presentazione dichiarazione da parte degli Enti non commerciali dell’IMU (variazioni 2021 e 2022).

TARI: presentazione dichiarazione TARI (variazioni 2022).

MOD. REDDITI 2023: presentazione a ufficio posta- le del Mod. Redditi, per chi può presentare il Mod. cartaceo.

AUTOTRASPORTATORI: presentazione all’Agenzia delle Dogane dell’istanza per chiedere a rimborso i crediti relativi: IV trim. 2020 e I, II, III trim. 2021, non compensati entro il 31/12/2022.

LOCAZIONI BREVI: chi esercita attività di intermediazione immobiliare e chi gestisce portali telematici (senza incasso canone e senza applicazione ritenuta), trasmettono all’AE, i dati dei contratti di locazione breve conclusi l’anno precedente.

OPZIONE PER IMPATRIATI: versamento in unica soluzione di un importo pari al 5% o al 10% dei redditi di lavoro dipendente/autonomo prodotti in Italia (relativi al periodo d’imposta precedente a quello di esercizio dell’opzione.

DICHIARAZIONE IOSS: dichiarazione Iva Ioss relativa al mese precedente.

SANATORIA RATE ISTITUTI DEFINITORI: versamento 2° rata per la regolarizzazione dell’omesso/ insufficiente versamento delle somme dovute a seguito di alcuni istituti definitori (comma 220, Legge n. 197/2022).

CRIPTO-ATTIVITÀ: rideterminazione valore all’1.1.2023 con versamento imposta sostitutiva (unica soluzione o prima rata).

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