Tuesday, September 15, 2009

Thank You Letter For Visa

associated bodies: ready software for reporting tax

The Inland Revenue has made available on its website EAS2009 the program to compile the disclosure of tax information by the relevant associated bodies.

EAS2009 be installed before installing the Java program (Java Virtual Machine JRE 1.5.0_16 ) necessary for its operation.

Installation is easy, just follow the instructions and, if you are not skilled enough, you should not change the default settings. Just started

the program must be configured


Institutions that are registered for the service online tax Revenue Agency can send your report directly (it is an option, they can always use an agent - accountant or CAF), then will indicate if your tax code and checking the "person who submits the communication on their own.

entities not entitled to tax online service will need to use an approved intermediary (agent or CAF), but in any case can provide the application for its own account and then send the file to the accountant for the single shipment. In this case, the intermediary must state the tax code and not their own, otherwise the file is discarded during the audit and authentic digital signature by the responsible professional.

Once the setup program starts. The compilation is quite simple, the path is guided by the software and instructions are available online.

Thursday, September 3, 2009

Tent Trailer Mildew Damage

associated bodies, by October 30 the disclosure of tax information relevant socio-

has been published on the site of ' Revenue Agency model with instructions to be submitted electronically by October 30, 2009, as required by the decree-law No. 185 of 2008, the disclosure of information relevant to tax from associated bodies that have favored schemes of art. And Article 148 of the Income Tax Code. 4 of Presidential Decree No. 633.

WHO MUST SUBMIT THE MODEL

The form must be submitted by both entities already established at the date of entry into force of the decree-law No. 185 of 2008 (ie 29 November 2008) and those ESTABLISHED thereafter.

are exempt from the presentation of the model:

voluntary organizations included in the regional registers provided for in Article 6 of Law August 11, 1991, No 266 that do not perform commercial activities other than marginal identified by the Minister of Finance May 25, 1995;

associations pro-loco opting for the enforcement of the Law December 16, 1991, No 398;

amateur legal entities registered in the register of the Italian National Olympic Committee (CONI) that do not perform commercial activities.

The burden of communication extends to amateur sports clubs listed in ' art. 90 of Law 27 December 2002, n. 289 .


TERMS AND CONDITIONS FOR SUBMISSION

institutions already set up to November 29, 2008, date of entry into force of the decree, must submit the model by October 30, 2009.

institutions established after November 29, 2008 must submit the model within 60 days i dalla costituzione, se il termine è scaduto o dovesse scadere prima del 30 ottobre 2009, la presentazione va fatta entro tale data.

Nel caso vi dovessero essere variazioni nei dati comunicati il modello va ripresentato entro il 31 marzo dell'anno successivo a quello in cui queste si sono verificate.

Qualora si verificasse la perdita dei requisiti che danno diritto alle agevolazioni fiscali va data comunicazione entro 60 giorni compilando l'apposita sezione "perdita dei requisiti"

Non è necessario presentare una nuova comunicazione quando le variazioni riguardano i punti 20 (che l’ente riceve proventi per attività di sponsorizzazione o pubblicità) and 21 (which the agency relies on advertising for the distribution of its goods and services) or the number and days of events to raise funds, as referred to in paragraph 33, or the data referred to in paragraphs 23, 24, 30 and 31.

The reporting shall be exclusively by electronically, either directly or through authorized intermediaries (accountants, trade associations, CAF, etc.).

On the website of the Inland Revenue will be available free software "MODELLOEAS.

The failure to submit the model involves the loss of tax benefits.

For further information you can read the previous article I wrote on the topic:

New for 2009, legal entities and non-profit organizations, circular 12 / E