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the deadline of November 30th

According to the 2021 personal income tax deposit, VAT numbers and taxpayers are required to pay by the deadline of November 30th. Calculation, payment methods and tax code to be entered in the F24 form.

Second advance income tax 2021, as well as for other direct taxes the expiration to mark on the agenda is that of November 30.

On the hottest date of the month, which includes numerous appointments, taxpayers who pay IRPEF through the model F24.

After the deadline of June 30th, the date by which the balance and the first deposit had to be paid, the persons who must pay the second or single down payment.

To determine the number of installments to be paid is the amount oftax due.

Second 2021 personal income tax deposit: deadline of 30 November

The November 30 expires second advance income tax 2021.

There expiration affects holders of VAT numbers, employees and retirees. The IRPEF roadmap follows the same dates as the income tax payments.

Generally the payment of the advance payments, equal to 100 percent, must be paid if the tax declared in the year exceeds 51.65 euros.

The deadline calendar differs according to the amount to be paid:

  • you pay in a single solution by 30 November 2021, if the amount due is less than € 257.52;
  • you pay in two installments if the amount exceeds 257.52 euros, the first by 30 June and the second by 30 November.

As regards the personal income tax, the payment differs according to the category of taxpayers: businesses and self-employed people use the F24 model, for workers and pensioners it is the withholding agent who withholds the amount due in the pay slip.

The deadline for payment is part of a particularly dense day of obligations, starting with the payment of income taxes.

At the end of the month, the electronic submission of the tax return with the Individual Persons model and the installments of the tax peace are also due.

Second advance income tax 2021: calculation of the amount and tax code for the F24 model

The amount to be paid by the deadline of November 30, 2021 must be calculated on the basis of the accounts made in view of the deadline last June 30th.

L’amount of the down payments due, or the lump sum payment, can be calculated:

  • with the historical method, or on the basis of the amount of tax due in the previous year. This method is favorable in the case of constant or increasing income over time;
  • with forecasting method, or by calculating the first and second advance payments on the basis of the income expected to be achieved in the current year. In this case, the taxpayer can pay what is actually due if the final income is lower than that of the previous year. However, in the event of a payment lower than the amount actually due, a penalty of 30 percent of the higher tax due for insufficient payment is applied.

In the event that you have to pay in two installments, you must take into account the rules that apply to income taxes:

  • the first is from 40 percent and must be paid by June 30, together with the balance of the previous year, the second is equal to the remainder 60 percent and must be paid by 30 November;
  • in the case of ISA subjects and the VAT numbers applying the flat rate scheme, the down payment installments are of the same amount, or equal to 50 percent of the tax due.

To pay it will be necessary fill in form F24, by entering the tax code 4034.

THE non-resident persons can also pay taxes with other modalities: by bank transfer or through the online services of the Revenue Agency.

The same methods of payment of taxes provided for taxpayers who use the PF INCOME model, must also be used by taxpayers who present form 730 and do not have a withholding agent.

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Zach Shipman

Zach is 47 years old and writes gaming technology and entertainment news for us. Every news of him is very true, so he is our writer. Suhail has 5 years of writing experience. Zach Email: zach@d1softballnews.com

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