640.100 LTStGLF

CH-TI

Art. 199 LT Legge tributaria (LT)

LT

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Art. 199 LT

1 Le persone fisiche devono allegare alla dichiarazione d’imposta, in particolare

a) i certificati di salario concernenti tutti i proventi da attività lucrativa dipendente;

b) le attestazioni sui compensi ricevuti come membri dell’amministrazione o di un altro organo di una persona giuridica;

c) gli elenchi completi dei titoli, crediti e debiti;

d) l’elenco completo delle pigioni con indicazione dei locatari e degli affittuari;

e) un’attestazione circa i contributi versati ad istituzioni di previdenza professionale e a forme previdenziali riconosciute, sempreché non già indicati nel certificato di salario.

2 Le persone fisiche con reddito da attività lucrativa indipendente e le persone giuridiche, devono allegare alla dichiarazione d’imposta, in particolare

a) i conti annuali firmati (conto economico, bilancio e allegato) per il periodo fiscale in questione; in caso di tenuta di una contabilità semplificata secondo l’articolo 957 capoverso 2 del Codice delle obbligazioni, le distinte relative alle entrate e alle uscite, alla situazione patrimoniale e ai prelevamenti e apporti privati del periodo fiscale ; [328]

b) gli elenchi completi dei titoli, crediti e debiti;

c) per le persone giuridiche le attestazioni sui compensi ai membri dell’amministrazione o di un altro organo di una persona giuridica;

d) copia della dichiarazione dei salari AVS. [329]

[328] Lett. modificata dalla L 18.10.2022; in vigore dal 1.1.2023 - BU 2022, 335; precedente modifica: BU 2019, 428.

[329] Cpv. modificato dalla L 7.11.2011; in vigore dal 1.1.2012 - BU 2011, 655; precedente modifica: BU 2002, 224.

← Art. 198 LT Legge tributaria (LT) Art. 200 LT →

Decisioni giudiziarie che applicano questa disposizione (10)

80.2023.108 · ti (Art. 199 LT)

Tax Assessment Upheld Due to Lack of Accounting Records in Alpine Pasture Income Case

Cited in the reasoning section detailing the documentation required for cantonal tax purposes from individuals with independent income, which justifies the court's decision regarding the assessment.

80.2023.26 · ti (art. 199 cpv. 2 LT)

Taxpayers v. Office Tax Assessment (2019-2020)

Cited implicitly as the basis for the requirement of balance sheets (attivi e passivi) for independent professional income, which was found lacking, justifying maintaining the office assessment for that income component.

80.2021.249 · ti (Art. 199 cpv. 2 LT)

Taxpayer Appeal Regarding Loss Deduction for Unrecoverable Credit of Dissolved German Company

Cited in the reasoning leading to the annulment and referral, concerning the obligation to attach required documentation for independent lucrative activity.

80.2018.285 · ti (Art. 199 cpv. 1 lett. a LT)

Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification

Cited in the reasoning (section 5.2) regarding documentation requirements for self-employed income, but not explicitly in the final orders.

80.2018.285 · ti (Art. 199 cpv. 2 LT)

Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification

Cited in the reasoning (section 5.2) regarding documentation for self-employed income, but not explicitly in the final orders.

80.2015.245 · ti (art. 199 LT)

Taxpayer v. Tax Authority: Shareholding Classification and Business Asset Determination

Cited in the orders as the documentary requirement the tax authority must enforce on the taxpayer following the annulment.

80.2015.245 · ti (art. 199 LT)

Taxpayer v. Tax Authority: Classification of Minority Shareholding as Business Asset

Cited in the final order (point 1) by reference to the necessary investigative steps (requesting missing documentation) following the annulment of the decision.

80.2021.249 · ti (art. 199 cpv. 2 LT)

Taxpayer's Appeal of Disallowed Loss from Failed Creditor Claim Remanded for Proof of Business Asset Status

Cited as a procedural obligation for the taxpayer regarding the submission of accounts for self-employed income, which is central to the remand.

80.2023.40 · ti (art. 199 cpv. 2 lett. a LT)

Sole Proprietorship v. Tax Authority: Disallowance of Inventory Purchases Under Cash-Basis Accounting

Provision concerning the documentation required for physical persons with income from independent economic activity for cantonal tax.

80.2023.99 · ti (art. 199 cpv. 2 LT)

Taxpayer Wins Appeal Over Unsubstantiated Income Adjustment Due to Procedural Violations

Cited in the decision's final order as a legal basis alongside Art. 144 LIFD for the costs provisions, which are implicit in the context of the procedural outcome.