The CALCULATION OF OPERATIVE REVIEW application has been designed to simplify the calculations of the so-called "operated revision" through which the taxpayer can spontaneously regularize errors or tax offenses by paying the unpaid tax, interest at the legal rate and the related reduced penalties.
In particular, this useful application allows you to perform the following calculations:
• IMU/ICI AMENDMENT: Allows you to determine the amount of interest and reduced penalties to regularize omitted or late payments relating to the advance and the balance of the municipal tax and the municipal property tax;
• VAT REVISION: Allows you to determine the amount of interest and reduced penalties to regularize omitted or late monthly, quarterly, down payment and annual balance payments relating to value added tax;
• WITHDRAWAL AMENDMENT: Allows you to determine the amount of interest and reduced penalties to regularize omitted or late payments of withholding taxes made by withholding agents;
• REVISION FOR THE GENERALITY OF TAXES: It allows you to determine the amount of interest and reduced penalties to regularize omitted or late payments relating to the generality of taxes (IRPEF, IRAP, IRES and other direct and indirect taxes).
The application takes into account the various measures envisaged for the amendment based on the provisions in force at the time of regularisation.
Furthermore, it is updated with the legal interest rate in force since 1 January 2023.
In particular, this useful application allows you to perform the following calculations:
• IMU/ICI AMENDMENT: Allows you to determine the amount of interest and reduced penalties to regularize omitted or late payments relating to the advance and the balance of the municipal tax and the municipal property tax;
• VAT REVISION: Allows you to determine the amount of interest and reduced penalties to regularize omitted or late monthly, quarterly, down payment and annual balance payments relating to value added tax;
• WITHDRAWAL AMENDMENT: Allows you to determine the amount of interest and reduced penalties to regularize omitted or late payments of withholding taxes made by withholding agents;
• REVISION FOR THE GENERALITY OF TAXES: It allows you to determine the amount of interest and reduced penalties to regularize omitted or late payments relating to the generality of taxes (IRPEF, IRAP, IRES and other direct and indirect taxes).
The application takes into account the various measures envisaged for the amendment based on the provisions in force at the time of regularisation.
Furthermore, it is updated with the legal interest rate in force since 1 January 2023.
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