Polyp In My Lip Mouth Cancer

BONUS 36% OF THE DATA BANK THAT IS NOT MORE '

Agency No Tax 28 / E, 4 August 2006, it was stated that "the deduction dall'irpe. F. the extent of 41% can be enjoyed exclusively at the work carried out at the rate of 20 percent. Consistently, for the work billed at the rate of 10% should be applied to the deduction dall'irpe. F. amounting to 36 percent. "
That assumption was incorporated in the instructions of the models 730 and Act 2007 relating to the year 2006, in so far as to the proper indication of the percentage deduction, not worth taking into account the date of transfer but only the date of invoice. Change
therefore, the conduct of date by the taxpayer for the purpose of calculating the discount and, above all, change the way of calculating the deduction for the many professionals (building managers) that, for claims relating to the year 2005, worked based on the amount reclaimed.
The problem affects all those who have incurred the expenses for building renovation of housing units during the period in 2006, where the law benefit has been amended with effect from 1 October 2006. To this
purpose is summed up that:
1. for ordinary and extraordinary maintenance costs incurred from 1 January to 30 September, the VAT charged by 20% results in a deduction for the IRP. f. 41%;
2. for ordinary and extraordinary maintenance costs incurred from October 1 to December 31, the applicable VAT of 10% leads to a deduction for the IRP. f. 36%.
According to the above-mentioned circular and the effect of instructions to the tax models, we must now refer to the date of the invoice with no detected when the same has been paid (always by the date of the tax period of reference ). So
: 730/2007
in the model will indicate whether an expenditure related to bills coming in date between January 1 and September 30, 2006;
index 2 if the expenditure related to bills coming from 1st October 2006 and invoices dated prior to 1 January 2006. In the model, only 2007 points
:
in lines from RP27 to RP30 expenses incurred in 2006 and that relate to expenses incurred on invoices issued during the period from 1 January to 30 September;
in lines from RP31 to RP34 expenditure 2000 to 2005 and those incurred in 2006 by 1 October.
The instructions are therefore the consequence of Circular 28 / E, 4 August 2006 which tend to prevent a taxpayer can take advantage of subsidy of 36% of an invoice at 20% only due to the payment of the bill prevailed in the period in which the reduced rate VAT
A particular aspect of the situation is of such expenditure arising from invoices issued during fiscal year 2006 but paid in 2007 and expenses paid during the period from 2006 tax bills issued in 2005 and previous years.
In the first case, considering that the law establishing the deduction of these expenses, provides that the same may be considered as a deduction if they are "actually incurred "in the reporting, payment of bills made in 2007, 2006, shall not be subject to tax rebates for tax year 2006, while you can put those paid in 2006 but related to invoices issued in 2005 and previous years.
course, change the implementation of legislation will create some inconvenience to building managers who must prepare for more elaborate calculations to determine the portion attributable to each individual blocks within the costs of restructuring real estate .
change during the year VAT rate subsidized indication in the bill worth disregard of the deduction, the highlight of cost of labor by the company performing the work, the correct allocation of VAT in the presence of significant acquisition of goods and l & rsquo Obligation to apply with effect from 1 January 2007 the withholding tax of 4% on invoices from contracts and labor, have undoubtedly affected the activity and profoundly affect the studies of condominium managers, already themselves overburdened with ordinary job duties.
I think it is therefore only right to express solidarity with the greatest of these professionals, as related to the new duties and responsibilities, there is no doubt that in economic terms, should be considered a sacrosanct rise of professional fees; Too often the work of 'condominium administrator is not adequately paid and appreciated, not to mention the fact that everything new that is necessary, should always be considered: tuttocompreso!