Presentation of the model: By April 30, 2010 the withholding agent (employer or institution).
By May 31, 2010 a professional or CAF (Centre for Tax Assistance), together with the envelope containing the mod. 730-1 for the choice of target of five and eight per thousand.
same time as the presentation of the model must be shown the relevant documents (withholdings, charges deductible and deductible contributions, tax surplus).
The withholding tax, the professional or the CSO issue a receipt of submission.
control, tax calculation and return the copy to the taxpayer .
After checking the accuracy of the information contained in the declaration submitted by the taxpayer, and after the calculation of the withholding tax giving the taxpayer a copy of the mod. 730, together with the payment schedule of taxes, by 31 May 2010 . For the professional or the CAF delivery is expected by June 15, 2010 .
After checking the accuracy of the information contained in the declaration submitted by the taxpayer, and after the calculation of the withholding tax giving the taxpayer a copy of the mod. 730, together with the payment schedule of taxes, by 31 May 2010 . For the professional or the CAF delivery is expected by June 15, 2010 .
delivery model to the Revenue
later than June 30, 2010 the withholding agent, the Professional or submit the CAF, on line, the 730 to the Revenue.
later than June 30, 2010 the withholding agent, the Professional or submit the CAF, on line, the 730 to the Revenue.
refund or tax payment
As of July ( August or September for pensioners) the replacement of 'tax holds the amount due or make the payments provided by the liquidation of the declaration. In case of payment by installment keeps the first installment. The additional rate will be increased by 0.33% and deductions from income in later. In case of insufficient pay, the excess will be retained in the months ahead, plus interest at the rate of or 40% monthly.
Advance of November
later than September 30, 2010 the taxpayer shall notify the withholding agent did not want to make, or want to make a lesser extent than that calculated in the model. 730, or only the second payment. The above deposit will be retained within the month of November 2010.
Model 730 additional
supplementary declaration may be made to professionals or to the AFC by October 25 20,109. By November 10, 2010 the Professional or CAF, after verification of the data shown in mod. Additional 730, giving the taxpayer the declaration and the payment schedule and, simultaneously, sending electronic supplementary declaration to the Revenue.
The 730, unlike the Model Law, may be presented as a joint between the spouses.
The taxpayer can compile the mod yourself. 730 or request the assistance of the CSO or Professional. For the declaration drawn up by the taxpayer, no compensation is due to the CA or Professional.
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