The Treasury prepares new tax models
Posted: Sun Dec 22, 2024 5:47 am
The various regulatory changes that have occurred in relation to tax management and the Tax Agency's commitment to reduce indirect administrative burdens arising from compliance with tax obligations have led the Treasury to prepare new tax models .
These changes affect model 303 , for the VAT declaration, models 036 and 037 for census communications and the informative declaration of model 340 .
The new model 303
At the time, Model 303 was already established for the self-assessment of VAT and was intended to group and replace Models 300, 320, 330 and 332. With the same idea of ​​simplifying the telegram korean list management of this tax, Model 303 will be modified to include all cases of liquidation of this tax , except those related to business groups.
For this reason, the new model will also be used to submit periodic settlements of Value Added Tax, which until now were carried out using models 310 and 311 (modules) and models 370 and 371 .
The new model will also include a series of additional boxes that will allow for the itemized declaration of operations to modify tax bases, intra-Community acquisitions of goods and services, as well as other operations in which the taxpayer reverses his position other than intra-Community acquisitions of services.
Two new boxes are also added that will allow you to choose or revoke, in the last declaration-settlement of the year, the application of the special apportionment and two other boxes that identify the type of self-assessment, pre-bankruptcy or post-bankruptcy, in the event that the taxpayer had been declared bankrupt during the liquidation period.
The new form 303 must be submitted electronically via the Internet or by means of printed paper generated exclusively at the Electronic Office of the AEAT website.
The new census models
The census forms (036 and 037) are also modified for the communication of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents.
In this case, the modification affects the communication of intra-community trade operations and the notification of the inclusion, waiver, revocation of the waiver or exclusion of the special regime of the VAT cash criterion .
These changes affect model 303 , for the VAT declaration, models 036 and 037 for census communications and the informative declaration of model 340 .
The new model 303
At the time, Model 303 was already established for the self-assessment of VAT and was intended to group and replace Models 300, 320, 330 and 332. With the same idea of ​​simplifying the telegram korean list management of this tax, Model 303 will be modified to include all cases of liquidation of this tax , except those related to business groups.
For this reason, the new model will also be used to submit periodic settlements of Value Added Tax, which until now were carried out using models 310 and 311 (modules) and models 370 and 371 .
The new model will also include a series of additional boxes that will allow for the itemized declaration of operations to modify tax bases, intra-Community acquisitions of goods and services, as well as other operations in which the taxpayer reverses his position other than intra-Community acquisitions of services.
Two new boxes are also added that will allow you to choose or revoke, in the last declaration-settlement of the year, the application of the special apportionment and two other boxes that identify the type of self-assessment, pre-bankruptcy or post-bankruptcy, in the event that the taxpayer had been declared bankrupt during the liquidation period.
The new form 303 must be submitted electronically via the Internet or by means of printed paper generated exclusively at the Electronic Office of the AEAT website.
The new census models
The census forms (036 and 037) are also modified for the communication of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents.
In this case, the modification affects the communication of intra-community trade operations and the notification of the inclusion, waiver, revocation of the waiver or exclusion of the special regime of the VAT cash criterion .