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the tax shelter costs in 2009

E 'party yesterday, the new edition (the third) and the so-called tax amnesty until April 15, 2010 will be possible to stabilize the financial assets and assets illegally held off the Italian State .

The website of the Revenue model is available for use for membership, 'reserved declaration of assets subject to return or regularization . Quickly followed by a move which should specify details and procedures of the shield.

According to preliminary estimates, the amounts that will be remedied at the national level are expected to be between 60 and 90 billion euro. A figure can produce tax revenue between 3 and 4.5 billion.

FEATURES tax shelter

HOW MUCH DOES "regularize"

It is assumed that the funds or other assets held abroad have a yield of 2% per year, for a period set at five years. On this performance is determined a levy of "special tax" of 50%, so in fact than 1 percent of the capital each year, since the stay abroad is presumed to five years, the tax is set at 5 %. The module is no box that allows you to specify a shorter period of illegal deposit of funds abroad.

WHO CAN 'MAKE THE TAX SHIELD

will benefit from the shield individuals, non-commercial entities, partnerships that hold foreign attività finanziarie o patrimoniali da una data non successiva al 31.12.2008.

QUALI DATI SERVONO PER LO SCUDO FISCALE

Nella dichiarazione riservata dovranno essere riportati i dati del dichiarante e del suo rappresentante, i dati dell’intermediario finanziario e l’attestazione di avvenuta presentazione del modello. Saranno specificate nel dettaglio le attività rimpatriate e/o regolarizzate di qualsiasi natura: denaro, gioielli, opere d’arte, yacht, altre attività finanziarie, immobili e diritti immobiliari, ecc.

Quali sono i vantaggi dello scudo fiscale

who adheres to the shield makes it safe from tax assessments and contributions in respect of assets subject to return or regularization.

No amnesty for any crimes other than that of non-declaration or false information.

The accession to the shield can not be used to the detriment of the taxpayer in judicial or administrative authority: that alone will not worsen its position in a proceeding.

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representation

Representation expenses deductible and roofed with limitation to 75%

This is the cost of meals and lodging within the new definition of representation expenses (co.1 article 1 of Decree 19 November 2008). As the question of expenses, for they are deprived of the deduction of VAT under the terms established by lett.h) of Article 19-bis 1 of the VAT Decree. For the purposes of direct taxation such expenses, in addition to checking the ceiling for deductibility, serving the limited deductibility of 75% (as confirmed by the Inland Revenue with the CM n.53/E/08).
In regard to the relationship between the two limitations, including through the clarifications by the Inland Revenue in relation n.53/08 CM professionals, proceed as follows:
1. the reduction to 75% of project costs
2. calculate the upper limit of deductibility;
3. take the lower amount if it remains within the ceiling;
4. take the roof if the reduced amount is higher.

Case 1
METHOD OF CALCULATING THE MAXIMUM RATE OF DEDUCTIBLE EXPENSES
A typical company's revenue in the period 2009 € 1,000,000
B accommodation and food costs (related) incurred in 2009 € 10,000
C Amount of expenses for board and lodging relevant (75% of B) € 7,500 maximum deductible limit
D (1.3% of A) € 13.000
E Importo effettivamente deducibile € 7.500

2° CASO
MODALITÀ DI CALCOLO DELLA QUOTA MASSIMA DI SPESA DEDUCIBILE
A Ricavi tipici dell’azienda nel periodo 2009 € 1.000.000
B Spese di vitto e alloggio (inerenti) sostenute nel 2009 € 19.000
C Importo delle spese di vitto e alloggio rilevanti (75% di B) € 14.250
D Limite massimo di deducibilità (1,3% di A) € 13.000


Spese di rappresentanza con tetto di deducibilità senza limitazione al 75%

These are the charges other than the board and from your (eg. Those of travel) within the new definition of representation expenses (co.1 article 1 of Decree 19 November 2008).
As the question of expenses, for they are deprived of the deduction of VAT under the terms established by lett.h) of Article 19-bis 1 of the VAT Decree.
For the purposes of direct taxation such expenditure serving only the limited deductibility of 75% (as confirmed by the Inland Revenue with the CM n.53/E/08).

detriment of the representation with the restriction to 75%

It living expenses and accommodation costs for customers, both actual and potential, within the new definition in article 1 of Decree co.5 November 19, 2008.
As the question of costs other than those of representation, from 1 September 2008, you can fully deduct the VAT on these expenses for the purposes of direct taxation, such charges are serving only the limited deductibility of 75% (as confirmed by 'Revenue Agency with the CM n.53/E/08).
detriment of the representation is fully deductible expenses other than room and board from your (eg. Travel expenses) incurred by customers, both actual and potential, within the new definition di cui al co.5 art.1 del decreto 19 novembre 2008.
In quanto trattasi di spese diverse da quelle di rappresentanza, a partire dal 1º settembre 2008 è possibile detrarre interamente l’Iva su tali spese Ai fini delle imposte dirette, tali spese non scontano alcuna limitazione alla deducibilità.

Spese NON di rappresentanza non inerenti

Si tratta di tutte quelle spese che non rientrano in alcuna delle categorie sopra individuate dal decreto 19 novembre 2008 e che, in particolare, non presentano il carattere dell’inerenza. In relazione a tali spese, di norma non deducibili, non è nemmeno consentito detrarre l’Iva. Spese di natura promozionale (pubblicità and sponsorships) These are costs which the company argued against a counter-performance (reciprocal relationship) and in relation to which it is expected to be fully deducted for income tax and full VAT deduction purposes.

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DISCIPLINE OF GIFTS 2008


As is customary year-end update regarding the tax treatment of gifts that very often in this period are provided to customers and suppliers or employees.
In particular, this year should pay attention to the rules governing property relinquished (commonly referred to as "gifts"), ie goods that are not part propria dell’impresa e che l’azienda acquista affinché siano donati.

Imposte Dirette

La Finanziaria 2008 ha riscritto la disciplina relativa alle spese di rappresentanza, le quali se congrue ed inerenti saranno interamente deducibili; le regole per definire “congruità ed inerenza” sono rinviate ad un decreto che ad oggi è in corso di emanazione (e sarà oggetto di prossima comunicazione).
Per gli omaggi invece non occorre attendere i chiarimenti del decreto in quanto le regole sono già
presenti: il costo dei beni gratuitamente devolvibili è interamente deducibile se inferiore ad € 50 (in luogo del precedente limite di € 25,82).

Iva

Nothing has evolved in terms of VAT: tax paid for the purchase of gifts is tax deductible if the unit is less than € 25.85.

Attention to VAT non-deductible

attention should be paid to such other limit as the non-deductible VAT must be added to the cost of the item and may exceed the limit of € 50. If this limit is exceeded to affect the deductibility of the cost incurred for the purchase of the property.
EXAMPLE: Think of a good cost € 42 + VAT 20% (€ 8.4): Since the tax is higher € 25.82 to the tax is non-deductible and must be added to the cost. At this point the total cost of the asset
(€ 50.40) is greater than the € 50 and therefore will not be considered a tribute fully deductible.
To test the limit of deductible expense must therefore take into account the effect of non-deductible VAT. In order to ensure the full deductibility of the cost approach requires that the tax does not exceed the following limits:

VAT Tax free up your good

20% € 41,66
10% € 45,45
4% € 48,07

Ovviamente, come in precedenza affermato, per poter recuperare l’Iva è necessario che l’imponibile del bene sia inferiore o uguale ad € 25,82.

Cesto natalizio

Relativamente agli omaggi occorre ricordare che la deducibilità dell’Iva resta consentita anche nel caso di acquisto di alimenti e bevande, purché di costo unitario inferiore a Euro 25,82.
Qualora l’omaggio sia costituito da un insieme di beni costituenti un’unica confezione regalo (si pensi al caso diffuso di cesto natalizio), per la verifica della deducibilità del costo e per la detraibilità dell’Iva si deve considerare il costo unitario nel suo complesso, anziché quello dei singoli componenti.

Professionisti

La disciplina riguardante i professionisti non ha subito modifiche:
• l’Iva è detraibile se l’imponibile è inferiore o uguale ad € 25,82 (come per le imprese);
• per quanto riguarda le imposte dirette non esiste una previsione specifica che riguardi i beni
relinquished. The cost incurred for the purchase of goods is therefore a tribute
considered expenses, then the deductible limit of 1% of the remuneration paid during the tax period.

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6 month extension for the precarious ANSAS,

... More insecure, the struggle continues and the hope for future stability.
The next deadline is June 30, 2009, in the news while waiting for the start of the drafting of the much-needed regulation of the new agency ANSAS, incipit hopefully, future procedures for the recruitment in the roles of the Agency.