The text of the tax reform will be ready to be presented in the Council of Ministers by March. This was assured by the deputy minister for the economy with responsibility for the tax authorities Maurice Leo during a conference promoted by the National Association of Accountants.
“A text on which we will meet in advance with the financial administration, the Revenue Agency, professionals and political forces in order to implement the suggestions necessary for a comprehensive and effective reform – explained the deputy minister -. It will be one enabling law which will obviously take into account the EU and general rules and among the fundamental points we will include a simplification of the calendar of obligations and of the payment mechanism as well as a revision of the sanctioning system”.
The cornerstones of the reform
Deputy Minister Leo anticipated that the enabling law will be structured in four parts. A first part “will concern i principles“, with a harmonization of EU and international principles and the Statute of taxpayers. In this part a “rationalization of the interpellations” will be envisaged, while a second part will concern i tributes.
The heart of the reform will be represented by proceedings. Minister Leo made it known that there will be four: the first is the procedure declarative, for which I envisage a simplification of the fulfillment calendar and of the payment mechanism. The second procedure concerns the assessment that will change with the reform. In particular, the Deputy Minister provides for a “two-year arrangement with creditors” for smaller companies. The third procedure on which the reform will intervene will be that of collection. Finally the last procedure will be the tax litigation.
The Tax Code
A further part of the reform will concern i Unique texts to then get to drafting of the Tax Code. On more than one occasion, Deputy Minister Leo has already provided other elements of the general outline of the reform.
For what concerns the personal income taxfor example, the should be confirmed “dual model” already discussed and partly implemented, distinguishing income from work, subject to progressivity, from that from investment in capital and real estate, for which a proportional tax will apply.
For the rates there was talk of a “softening”. With the perspective of also reduce them to three, “without prejudice to the need to identify the necessary coverage, without budget deviations”. Another cornerstone will be the introduction of the family quotientrecalled by the Prime Minister Giorgia Meloni herself at the end of the year.
The goal of the reform
“The last real reform in this sector dates back to 70’s after which we suffered a deluge of rules and buffer measures. This has done ours tax system Leo explained. one of the most complex and unsustainable in the world. We must therefore proceed with a reform that rebalances the relationship between the tax authorities and the tax payer”.
“With this in mind – added the deputy minister – we have already moved by approving one tax break, which I challenge anyone to call amnesty, to come to the rescue of citizens and businesses that were unable to pay the mass of folders received in a single solution. Starting from the omitted payments, we have chosen to apply the lowest penalty and grant 5 years of reprieve. We have favored active amendments with a two-year time frame as well as for assessment notices and other measures”. “The goal is to make the payment sustainable, tracing the entire chain of the tax-taxpayer relationship”, she concluded.
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