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SLIP F24 DEADLINES August 2009

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, accountant and auditor
Dr. Louis A. Ogna, auditor


Milano, 30 luglio 2009

OGGETTO: CIRCOLARE INFORMATIVA SLITTAMENTO TERMINI PAGAMENTO F24 AGOSTO 2009

La presente Circolare per informare i nostri Spett.li lettori, sul sospirato reinvio dei termini di pagamento F24 in scadenza il 16 agosto, che come ogni anno puntualmente viene deliberato negli ultimi giorni del mese precedente o peggio ancora a mese di agosto iniziato (è probabile che una norma definitiva sia chiedere troppo al nostro "stressato" legislatore).

Apprendiamo da uno dei siti dell'Agenzia delle Entrate che è in corso di pubblicazione in Gazzetta Ufficiale il decreto che proroga al 20 agosto p.v. gli adempimenti fiscali e il versamento delle somme in scadenza a partire dal 1° dello stesso mese.

Nessuna proroga, invece, per quei versamenti derivanti da Unico 09 con studi di settore per i quali una precedente norma ha dettato come termine ultimo, il 5 agosto 2009, previa applicazione di una maggiorazione pari allo 0.40%, a titolo di interesse corrispettivo. Per questi specifici adempimenti fiscali, infatti, rimangono invariati i termini fissati dal Dpcm del 4 giugno 2009, per effetto del quale nessuna maggiorazione è dovuta se i versamenti sono effettuati entro il 6 luglio, mentre è previsto il citato incremento dello 0,40% per quelli corrisposti dal 7 luglio al 5 agosto.

E' gradita l'occasione per porgere

Cordiali saluti

Rag. Mario Stefano Ogna


Studio in Milano Via Carlo Farini n. 63 - Tel. 0039.02.69900389 Fax 0039 02 6070006
Studio in Roma – Via Carlo Conti Rossini n.95
E-MAIL mariostefano@ogna.net

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NEW LAW COSTS HOTELS AND RESTAURANTS

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, commercialista e revisore contabile
Dott. Luigi A. Ogna, revisore contabile

CIRCOLARE NR. 2/2009 13 LUGLIO 2009

OGGETTO: SPESE ALBERGHIERE E SOMMINISTRAZIONE ALIMENTI E BEVANDE - NUOVA NORMATIVA FISCALE

There are many requests in this period come from companies in a short review of the new regulations concerning the limits for deducting expenses for serving food and drinks. We believe
to do something useful for our readers, to publish this short summary.

INTRODUCTION

The so-called "operation in summer 2008" changed the tax deductibility of meals and lodging expenses.
The new features include the VAT and direct taxes, with an undeniable complication
New taxes run from September 1, 2008;
New Products for the purposes of direct taxation shall commence from 1.1.2009 but with interest payments of the tax count 2009.
The topic of obvious interest, has led the Inland Revenue in its Circular explanation operational 53E of September 5, 2008 and the Circular 6E of March 3, 2009.

COMMENT THE NEW SYSTEM OF deduct VAT

Under the new provision, subject to VAT (companies and self-employed) September 1, 2008 may deduct the full VAT on:
* hotel services; *
serving food and beverages (in restaurants, pizzerias, bars, etc.).
provided that such costs are related with your activity.

Should the provision of hotel or restaurant is enjoyed by a person other than the actual buyer of the service (eg employee away) in order to deduct the VAT invoice must bear the heading of that subject.
In essence, the invoice must be addressed to both the client company, which travel to the employee (Mr. XYZ) or otherwise, the latter in a note attached to it.

not fall within these limitations the canteen employees and its substitute services.

RIGHT TO DEDUCT

Circular 6 / 2009 introduces an innovative concept, in some aspects can not be shared (see Circular 9 National Council of Chartered Accountants), which could open the same tendency for other scenarios (eg, fuel cards, etc..)
In essence, the client or the employee must travel at the time of the payment request an invoice, which is exposed in the bill. If the same
for organizational reasons, not recorded, it is not request (eg with the receipt), according to the Revenue Agency that will inevitably come together in that part would be non-deductible cost.
E 'should pay close attention to this work because the extrapolation of these values \u200b\u200bin retrospect, could be very costly in terms of time / cost (expected to be endorsed this position ministerial).

room and board charges framed as entertainment expenses

room and board expenses that meet the requirements of the expenses, not covered by this legislation, for on which the taxes will continue to be considered non-deductible.

deductibility FOR DIRECT TAXES (IRES - PIT)

The new law applies without distinction to entrepreneurs, companies and individual entrepreneurs.

E 'was provided for the partial deductibility of meals and lodging expenses to the extent of 75% of their amount, with some exceptions listed below.

The new rules for deducting tax from the time following the progress at 31.12.2008 (in general, then, since 2009) and accordance with legislative provisions affecting the counts of the advance tax 2009.

business income

not fall within the new framework, and therefore not subject to limitations on the deductibility of 75% food and lodging expenses incurred by employees and collaborators (also directors of the company, outside of the municipality in which the society.

The costs incurred within the local authority by such individuals, are subject to the limitation on the deduction of 75%.

WARNING Relatively costs incurred for board and lodging for travel performed by employees or consultants outside the municipal area, excluded from the new restrictions continue to apply the rules of deduction to the limits established by art. 95, paragraph 3, Income Tax Code (daily amount not exceeding € 180.76 or 258.23 for travel abroad).

SELF-EMPLOYED

As for the self-employed, the cost of hotel services and administration of food and beverages, are deductible in an amount equal to 75% and, anyway, for a total no more than 2% of compensation received during the taxable year.

CONCLUSIONS

The enhancements in terms of food and lodging expenses and entertainment expenses that can not go hand in hand, an accounting analysis that must be carried out first you start counting.

This fact implies, in my opinion the correct information to the sales staff and adequate collaboration of the same order in writing clear and expense reports.

its part, the accounting office should set up special accounts of the plan accounts, immediately useful to identify the relevant case.

available for further clarification, I offer

Sincerely
Rag. Mario Stefano Ogna

Studio in Milan Via Carlo Farini n. 63 - Tel 2002 6070006 Fax 0039 0039.02.69900389
Studio in Rome - Via Carlo Conti Rossini No.95 - Tel 06 51607681 - Fax 06 51607609 E-MAIL
mariostefano@ogna.net luigi@ogna.net

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BULLETIN 1 / 09 OPERATION SUMMER - COMPENSATION

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, accountant and auditor
Dr. Louis A. Ogna, auditor

Milan, July 3, 2009

BULLETIN N. 35/2009 - OPERATION SUMMER 2009 - VAT COMPENSATION OVER 10,000 EURO.

this circular to inform our dear readers, one of the most important innovations introduced by the so-called "operation in summer 2009" in terms of use credits to offset taxes. INTRODUCTION



The haste is never a good counselor .

Doing it on fiscal situation is even worse, especially in periods when the insiders and the taxpayers are heavily involved in declarative themes. The maneuver

Summer 2009 is yet another test (the previous ones were not enough - see taxi licenses, increased rates of chocolate, etc., standards are introduced and quickly go on).

Subject of the first " misunderstanding" is the date of entry into force of the new provisions introduced by the operation crisis (Article 10 of Decree Law No. 78 of 2009, published in OJ No 150, 'July 1, 2009) whose goal is to tighten controls to combat the phenomenon linked to compensation claims inesistenti.

Come precisato dall'allegato Comunicato Stampa del 2 luglio 2009 comparso sul sito oggi 3 luglio 2009, le nuove procedure avranno effetto a partire dal 1 gennaio 2010, nulla varia quindi per le compensazioni effettuate fino al 31.12.2009.

C O M M E N T O

In breve, la nuova disposizione prevede che il credito iva annuale per importi superiori a 10.000 euro possa essere utilizzato in compensazione solo dal giorno 16 del mese successivo alla presentazione della dichiarazione iva.

In pratica bisogna aspettare l'invio della dichiarazione Iva annuale, per esempio prendendo la scadenza delle dichiarazioni iva 2008, si potranno effettuare compensazioni dal 16 ottobre (è likely to be allowed to send the VAT return before with a change of schedule for tax year 2009) and obtain the necessary approval of conformity (an accountant, possibly for those with the audit of an auditor or Mayor-auditor)

E 'clear that this provision, even if justified by the need to combat fraud cases, penalizes again in general, all taxpayers with excessive bureaucracy, which are nothing more than a demonstration of the inability of authorities to ferret out the real subjects evaders.

The procedures to be implemented are not immediately applicable, why the shift is to be appreciated to 1.1.2010.

E 'welcome this opportunity to extend Sincerely

Rag. Mario Stefano Ogna

Studio in Milan Via Carlo Farini n. 63 - Tel 2002 6070006 Fax 0039 0039.02.69900389
Studio in Rome - Via Carlo Conti Rossini No.95
E-MAIL mariostefano@ogna.net luigi@ogna.net

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Appuntamento a ottobre!

rights denied by appointment in October on this blog for the latest news on the show .. .

Happy Summer!