Declaration of delays 2022, what happens if it is submitted behind the deadline? As a rule, the accountant is there to remind you of the deadlines for submission. But whoever does everything himself or uses cafes must know what happens in case of delay. Moreover, even the assignment of an external consultant does not exclude the application of tax penalties for the taxpayer, who at most can then retaliate against the delegate recalls laleggepertutti.it. It is good to know that the taxpayer, once the deadline for submitting the return has elapsed, if he realizes that he has not sent the model, he can correct this failure by submitting the late return within 90 days from the last date of submission of the model. Beyond this deadline, the return will be considered omitted and the penalties (administrative or criminal) for the omitted tax return will therefore be applied. Instead, if he realizes that he has made errors, formal and / or substantial, he can present a supplementary declaration. How long does it take to submit the tax return? The tax return must be filed by 30 November of the year following the tax period covered by the declaration. This provision is governed by article 4 bis paragraph 2 of the converted Legislative Decree 34/2019: in the case of electronic submission, the deadline was in fact deferred from 30 September to 30 November. Once this deadline has elapsed without the taxpayer sending the model electronically through an intermediary, the following will occur: the late return if within 90 days of the deadline he submits the return (therefore in relation to the Income 2021 model, by 28 February 2022); the omitted declaration if the return it is not transmitted in full, or beyond 90 days. Sanctions for late tax return The circular of the Revenue Agency n. 23/1999 equated the late declaration to the omitted one for sanctioning purposes, thus applying the fine to 250 euros, which can be reduced with active repentance. On the other hand, any taxes paid late will discount the penalty for non-payment equal to 30%, if paid more than 90 days from the ordinary deadline, or 15% also subject to the institution of active repentance. Therefore, the late declaration can be regularized. within 90 days from the submission deadline by active amendment: with the payment of a penalty equal to 25 euros (1/10 of 250), for failure to submit the return within the deadline; if any errors and omissions affect the determination or payment of the tax, relate to a return (late or regularly) presented, can be regularized with the payment, within the deadline for the presentation of the return relating to the year in which the violation was committed, of the greater tax or lower credit, the related interest at the legal rate (0.05% from 1 January 2020) and the reduced penalty: 7.5% (1/8 of 60%) of the higher tax or lower credit; to 6.66% (1/9 of 60%) within 90 days of the violation.