Source Agenzia Entrate
See also Circular dated 03/12/1991 n. 52 – Min. Finance – Taxes and Indirect Taxes on Business
- The circular provides clarifications in relation to the discipline introduced by art. 6 of Law 12.9.1990. n. 405 (financial law 1991), with regard to the methods of calculating the advance in general for both monthly and quarterly taxpayers, the exclusions from the obligation, and also for the cases of taxpayers who have changed the VAT regime from 1990 to 1991, of taxpayers exempt from VAT obligations by virtue of the concessions granted for the earthquake in Eastern Sicily of 13.12.90, of subsidized subjects of Friuli Venezia Giulia. Furthermore, the Ministry clarifies the methods of determining the advance in the particular cases of exercising several activities with separate accounting, keeping the accounting with third parties, mergers, VAT settlement at group level (parent and subsidiary companies); the methods of payment of the deposit itself and the relative penalties.
