Monday, May 3, 2004
Make Your Own Wrestling Belt Game
SPECIAL 730/2004
After the usual deadlines for submission of the One as you can 'adjust the mod. 730?
If the integration of Mod 730/2004 is completed after the usual deadlines for submission of Unico 2004 Natural, the taxpayer may amend or supplement the statement submitted in electronically (either directly or through an intermediary) or a post office, a new mod statement. SINGLE complete with all its parts, modeled on those adopted for the tax period covered by the declaration, checking the "supplementary statement".
In particular, the taxpayer may supplement the statement: •
by the deadline for the submission of the declaration for the year following that in which it was submitted to correct errors or omissions arising more or less credit debt (Article 13 of Legislative Decree no. 472 of 1997). In this case, the taxpayer must make the simultaneous payment of the penalty to a lesser extent, the tax due plus interest at the statutory rate with aging daily, provided the violation has not already been found and still has not begun access, inspection, audit or other assessment activities;
• by 31 December of the fourth year following the year in which the declaration was made to correct errors or omissions giving rise to an increased tax liability or less credit to the application of sanctions by the tax authorities (article 2, section 8 of
DPR 322 of 1998);
• Within the deadline for the submission of the statement of the period ' after tax, to correct errors or omissions that have led to the indication of a higher income than they actually achieved, or a higher tax liability, or a lower credit (art. 2, paragraph 8 bis of Presidential Decree 322 of 1998). In this case, the claim arising from such adjustment can be used to offset under the Legislative Legislative Decree 241 of 1997.
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