Home AGEVOLAZIONI Suspension of withholding taxes: operating methods

Suspension of withholding taxes: operating methods

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With the article 19 DL 23 / 2020 , “Liquidity Decree”, the rules (already provided for in Legislative Decree have been extended 18 / 2020 , with which it is possible to request the withholding of the withholding tax on self-employment income and on the commissions referred to in articles 25 is 25 – bis D.P.R. 600 / 1973 by the withholding agent.
However, the period during which it is possible to benefit from the suspension, initially envisaged from 17. 03. 2020 to the 31. 03. 2020, until the 31. 05. 2020, and the deadline within which to pay the withholdings, initially scheduled for 31. 05. 2020 and now moved to 31. 07. 2020 .
The standard in question therefore extends the period of suspension of the obligations to be subject to withholding taxes on the income indicated by the articles 25 ,  » Read More

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