Test yourself Question 1 of 5 Question 1 of 5
An employee files form 730 and has a withholding agent. How is any IRPEF owed paid?
On form F24 by 30 June By bank transfer to the Agenzia It is not paid: the tax office settles it automatically The withholding agent deducts it from the salary, starting in July
Question 2 of 5 Question 2 of 5
What does it mean that the 20 % withholding on a resident professional's fees is on account?
That it is the final tax That it is recovered in the return by subtracting it from net tax That it is paid twice That the professional pays it personally
Question 3 of 5 Question 3 of 5
Declared tax, after credits, offsets and withholding, is 50 euros. Is an advance owed?
No, because it does not exceed 51.65 euros Yes, 50 euros Yes, 20 euros, that is 40 % Yes, but only under the forecast method
Question 4 of 5 Question 4 of 5
A taxpayer under the ordinary regime owes an advance of 1,000 euros. How is it split?
1,000 euros by 30 November 500 euros in June and 500 in November 400 euros by 30 June and 600 by 30 November 1,000 euros by 30 June
Question 5 of 5 Question 5 of 5
On 30 June a professional lacks the cash for the balance and first advance. What does the rule allow?
Paying everything in November at no cost Paying within the following 30 days with an increase of 0.40 % Asking INPS for an instalment plan Switching to the forecast method
See my score