Secondo quanto disposto dall'art. 4, comma 6-ter, D.P.R. 322/98 è necessario produrre la certificazione dei compensi assoggettati a ritenuta d'acconto. La certificazione si produce l'anno successivo per i compensi percepiti l'anno precedente. Ad esempio si producono adesso le certificazioni dei compensi pagati durante il 2011. Ora non vige più l'obbligo di consegnare tali certificazioni entro il 28 febbraio di ogni anno. Queste servono in dichiarazione dei redditi per segnalare l'imposta che è già stata versata. Quindi se siete dei professionisti o avete ricevuto dei compensi durante l'anno scorso sotto forma di contratti occasionali dovreste ricevere a breve tali certificazioni.
According to art. 4, paragraph 6-ter, D.P.R. 322/98 is necessary to submit the certification of payments subject to withholding tax. The certificate is produced the following year for compensation paid to the previous year. For example, now we produce certification of fees paid during 2011. Now no longer applies the obligation to deliver such certifications by 28 February each year. These are used in the tax return to report the tax already paid. So if you are a professional or if you have received payments during the last year connected to casual contracts, it is supposed you get these certifications shortly.
According to art. 4, paragraph 6-ter, D.P.R. 322/98 is necessary to submit the certification of payments subject to withholding tax. The certificate is produced the following year for compensation paid to the previous year. For example, now we produce certification of fees paid during 2011. Now no longer applies the obligation to deliver such certifications by 28 February each year. These are used in the tax return to report the tax already paid. So if you are a professional or if you have received payments during the last year connected to casual contracts, it is supposed you get these certifications shortly.
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