(Jamma) Start today the appointment with the payment of the Preu. The payment concerns the third installment of the VI accounting period (November-December), equal to 25% of the PREU due for the IV accounting period (July-August).
Subjects:
Operators of entertainment activities (network concessionaire) to which the Autonomous Administration of State Monopolies (AAMS) has issued the no impediment document for amusement devices and gadgets for lawful gaming pursuant to art. 110, co. 6, Royal Decree no. 773/1931 (TULPS)
mode:
NB the original deadline is 28/12 and postponed as it falls on a Saturday.
The payment must be made, using the F24 Model, exclusively electronically.
Reference legislation:
– Royal Decree 18/06/1931, n. 773, art. 110 paragraph 6
– Presidential Decree 26/10/1972, n. 640, art. 14-bis
– Presidential Decree 30/12/1999, n. 544, art. 6
– Legislative Decree 30/09/2003, n. 269 art. 39, conv. with mod. by Law 326/2003;
– Legislative Decree 04/07/2006, n. 223, art. 37, co. 49;
– MD 12/04/2007.
Tax code:
– 5160: single tax levy and interest – VI accounting period – on gaming machines and devices pursuant to art. 110, c.6, of the TULPS (resolution n. 239/E of 06/09/2007).
Sanctions:
Administrative penalties:
– omitted or insufficient payment of taxes: fine equal to 30% of the unpaid amount;
Sanctions regulatory references:
– Legislative Decree 18/12/1997, n. 471, art. 13;
