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		<title>IMU &#8211; Versamento della prima rata entro il 16/06/2026</title>
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		<pubDate>Mon, 25 May 2026 08:11:28 +0000</pubDate>
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		<title>Indici sintetici di affidabilità fiscale (ISA) &#8211; Applicabilità in relazione al modello REDDITI 2026</title>
		<link>https://www.bgsm.it/indici-sintetici-di-affidabilita-fiscale-isa-applicabilita-in-relazione-al-modello-redditi-2026/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Thu, 21 May 2026 13:33:03 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
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		<title>Diritto camerale annuale &#8211; Maggiorazioni &#8211; Termini di versamento</title>
		<link>https://www.bgsm.it/diritto-camerale-annuale-maggiorazioni-termini-di-versamento/</link>
		
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		<pubDate>Thu, 21 May 2026 13:31:52 +0000</pubDate>
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		<title>Rimborso dell’IRAP versata in eccesso sui dividendi comunitari &#8211; Approvazione del modello e delle relative istruzioni</title>
		<link>https://www.bgsm.it/rimborso-dellirap-versata-in-eccesso-sui-dividendi-comunitari-approvazione-del-modello-e-delle-relative-istruzioni/</link>
		
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		<pubDate>Tue, 28 Apr 2026 07:19:11 +0000</pubDate>
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		<title>Richiesta documentazione per i modelli REDDITI 2026</title>
		<link>https://www.bgsm.it/richiesta-documentazione-per-i-modelli-redditi-2026/</link>
		
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		<pubDate>Fri, 10 Apr 2026 08:05:48 +0000</pubDate>
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		<title>Detrazione IRPEF per le spese di  frequenza delle Università non statali &#8211;  Limiti di importo per il periodo d’imposta 2025</title>
		<link>https://www.bgsm.it/detrazione-irpef-per-le-spese-di-frequenza-delle-universita-non-statali-limiti-di-importo-per-il-periodo-dimposta-2025/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Thu, 02 Apr 2026 15:40:04 +0000</pubDate>
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		<title>Comunicazione all’Agenzia delle Entrate delle operazioni in contanti relative al turismo straniero effettuate nel 2025 &#8211; Modalità e termini</title>
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		<pubDate>Tue, 31 Mar 2026 13:43:50 +0000</pubDate>
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		<title>Informativa sulle erogazioni pubbliche &#8211; Modalità e termini di adempimento</title>
		<link>https://www.bgsm.it/informativa-sulle-erogazioni-pubbliche-modalita-e-termini-di-adempimento-3/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Wed, 25 Mar 2026 08:03:31 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
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		<title>Bilancio 2025 e determinazione dell’IRES e dell’IRAP &#8211; Richiesta documentazione</title>
		<link>https://www.bgsm.it/bilancio-2025-e-determinazione-dellires-e-dellirap-richiesta-documentazione/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Mon, 23 Mar 2026 08:41:43 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
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		<title>Regime fiscale ai fini delle imposte dirette degli enti del Terzo settore &#8211; Chiarimenti dell&#8217;Agenzia delle Entrate</title>
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		<pubDate>Mon, 16 Mar 2026 08:16:22 +0000</pubDate>
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