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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 0000002642 00000 n 0000002751 00000 n 0000002859 00000 n 0000002967 00000 n 0000003080 00000 n 0000009003 00000 n 0000014696 00000 n 0000015218 00000 n 0000015277 00000 n 0000015336 00000 n 0000015441 00000 n 0000017060 00000 n 0000017117 00000 n 0000017174 00000 n 0000023097 00000 n 0000028790 00000 n 0000029312 00000 n 0000029417 00000 n 0000031428 00000 n 0000037351 00000 n 0000043044 00000 n 0000043566 00000 n 0000043671 00000 n 0000044410 00000 n 0000050333 00000 n 0000056026 00000 n trailer << /Size 34 /Root 1 0 R /Info 5 0 R /ID[<9e519e59950f25ff2fee68f65a695d18><9e519e59950f25ff2fee68f65a695d18>] >> startxref 56548 %%EOF Principali scadenze di ottobre - novembre 2024 - Associazione Commercianti Albesi

Principali scadenze di ottobre – novembre 2024

OTTOBRE 2024

Giovedì 10

MOD. 730: comunicazione al datore di lavoro/ente pensionistico di effettuare un minor o nessun acconto IRPEF/cedolare secca.

INPS: versamento contributi previdenziali per il personale domestico (III trimestre 2024).

FONDO M. NEGRI, M. BESUSSO E A. PASTORE: versamento dei contributi di previdenza e assistenza integrativa (III trimestre 2024).

Mercoledì 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 (settembre 2024).

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

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

INTRATTENIMENTI: versamento imposta di settembre 2024.

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

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

IMPOSTA DI SOGGIORNO.

Lunedì 21

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (III trimestre 2024).

Venerdì 25

MOD. 730 INTEGRATIVO: lavoratori/pensionati consegnano a CAF/professionista abilitato il Mod. 730 integrativo.

INTRASTAT: presentazione contribuenti mensili (settembre 2024) e trimestrali (III trimestre 2024).

Giovedì 31

DICHIARAZIONE IRAP: presentazione telematica della dichiarazione annuale IRAP.

DICHIARAZIONE REDDITI: trasmissione telematica del Mod. REDDITI 2024 da parte di persone fisiche, società di persone e società di capitali con esercizio coincidente con l’anno solare.

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

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

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

MOD. 770: invio telematico dichiarazione relativa al 2023.

LIBRO UNICO: registrazioni relative al mese di settembre 2024.

IVA – RIMBORSO/COMPENSAZIONE TRIMESTRALE: richiesta IVA a credito del III trimestre 2024.

AUTOTRASPORTATORI: presentazione all’Agenzia delle Dogane dell’istanza relativa al III trimestre 2024 per il rimborso/compensazione del maggior onere derivante dall’incremento dell’accisa sul gasolio.

CERTIFICAZIONE UNICA: invio telematico all’Agenzia delle Entrate da parte dei sostituti d’imposta della Certificazione Unica 2024 contenente esclusivamente redditi 2023 esenti o non dichiarabili tramite Mod. 730/2024 (ad esempio, compensi corrisposti a lavoratori autonomi titolari di partita IVA).

OPZIONE PER TRASPARENZA: presentazione del Mod. REDDITI o di apposita comunicazione per l’adesione al regime di trasparenza da parte di società di capitali per il triennio 2023-2025.

 

NOVEMBRE 2024

Lunedì 11

MOD. 730 INTEGRATIVO: CAF e professionisti abilitati trasmettono in via telematica all’Agenzia delle Entrate e consegnano ai dipendenti/pensionati Modd. 730 e 730-3 integrativi.

Venerdì 15

MOD. 730 INTEGRATIVO: CAF e professionisti abilitati trasmettono in via telematica all’Agenzia delle Entrate.

CRIPTO-ATTIVITÀ: versamento II rata imposta sostitutiva rideterminazione del valore delle cripto-attività.

RIVALUTAZIONE TERRENI E PARTECIPAZIONI:

  • versamento della II rata e relativi interessi dell’imposta sostitutiva della rivalutazione delle partecipazioni e dei terreni posseduti al 1° gennaio 2023, non in regime di impresa, da parte di persone fisiche, società semplici e associazioni professionali, nonché enti non commerciali (Legge di Bilancio 2023);
  • versamento della III rata e relativi interessi dell’imposta sostitutiva della rivalutazione delle partecipazioni e dei terreni posseduti al 1° gennaio 2022, non in regime di impresa, da parte di persone fisiche, società semplici e associazioni professionali, nonché enti non commerciali (D.L. n. 17/2022).

Sabato 16

IMPOSTA DI SOGGIORNO.

Lunedì 18

AUTOLIQUIDAZIONE INAIL: versamento IV rata.

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 (ottobre 2024).

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

IVA: liquidazione e versamento mese di ottobre 2024 e III trimestre 2024.

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di ottobre 2024.

CONTRIBUTI PREVIDENZIALI:

  • versamento contributi relativi al mese di ottobre 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 coltivatori diretti, coloni e mezzadri e imprenditori agricoli professionali, relativi al III trimestre 2024.

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

CONTRIBUTI ENASARCO: versamento contributi III trimestre 2024.

Lunedì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (ottobre 2024).

Sabato 30

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

MOD. 730: operazioni di conguaglio (sulla retribuzione erogata nel mese di novembre) dell’importo in acconto (II o unica rata).

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