Payment of withholding taxes (Italian personal income tax – Imposta sul reddito delle persone fisiche, ‘IRPEF’, Additional Municipal and Regional Italian personal income tax) and social security contributions for all employees.
Payment of monthly contributions due by journalists with freelance contracts for publishing companies, newspapers and radio and television companies.
Payment of the monthly provision for early retirement of workers with no more than seven years to go before retirement.
Tax withholding agents, CAFs or professionals must deliver a copy of the processed return and the settlement statement of the submitted return by 31 May 2023.
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