(Finance) – The Ministry of Economy and Finance announced the measures of the flat-rate deductions in favor of road hauliers for the tax period 2021. In this regard, with specific reference to the procedures for completing the tax return, the Revenue Agency specifies that the deduction flat rate for transport carried out personally by the entrepreneur (pursuant to article 66, paragraph 5, first sentence, of the TUIR) it must be reported in parts RF and RG of the forms INCOME 2022 PF and SP, using the codes 43 and 44 in line RF55 and in line RG22 the codes 16 and 17, as indicated in the instructions of template INCOME.
The codes refer, respectively, to deduction for the transport within the Municipality where the company is based and to the deduction for transport beyond this area.