The instructions are ready for taxpayers who intend to benefit from the tax truce measures envisaged by the latest Budget law. The Revenue Agency has listed all the possibilities and methods for take advantage of amnesties and facilitation rules aimed at supporting businesses and families in the current situation of economic crisis.
They range from the regularization of formal irregularities to new special orderfrom the removal of mini-files to the facilitated settlement of tax disputes.
Fiscal truce, what can be remedied
The practice document contains indications:
- on the regularization of formal irregularities relating to income taxes, VAT and IRAP committed up to 31 October 2022;
- on the “special provision” envisaged for violations of declarations relating to the 2021 and previous tax period;
- on the adhesion and facilitated definition of the deeds of the assessment procedure;
- on how to regularize the omitted payments of installments due following acquiescence, assessment with adhesion, claim or mediation and judicial conciliation;
- on the cancellation of minor debts of up to 1,000 euros entrusted to the collection agent from 2000 to 2015;
- on the facilitated definition of loads entrusted from 1 January 2000 to 30 June 2022;
- on measures regarding pending litigation (facilitated settlement of tax disputes, facilitated conciliation of tax disputes before the Courts of Tax Justice, facilitated waiver of pending tax proceedings before the Court of Cassation).
Fiscal truce, how to regularize formal irregularities
To regularize formal violations, it is necessary to pay a sum equal to 200 euros for each tax period to which the violations refer and remove the irregularities or omissions.
The payment must be made in two equal installments:
- the first by March 31, 2023
- the second by 31 March 2024.
For example, the failure to notify the extension or termination of the lease subject to a dry coupon can be regularised, while the non-admissible hypotheses include formal violations already contested in deeds that became definitive as of 1 January 2023, and those contained in the deeds of contestation or imposition of sanctions issued as part of the voluntary collaboration procedure (voluntary disclosure).
Fiscal truce, how the new special amendment works
The “special operative provision” allows to regularize the violations concerning the declarations relating to the current tax period as at 31 December 2021 and to previous tax periods.
This concession allows you to pay an amount equal to one eighteenth of the minimum statutory sanctions established by law, in addition to the tax and interest due.
By March 31, 2023 payment of the full amount or the first installment in the case of installment payments must be made. Also by 31 March the irregularities and omissions that are the subject of the amendment will have to be removed.
It is possible to regularize “substantial” declaratory violations and substantial “prodromal” violations to the presentation of the declaration. On the other hand, detectable violations pursuant to articles 36-bis of Presidential Decree no. 600 of 1973, and 54-bis of Presidential Decree no. 633 of 1972, and formal violations.
In the case of special repentance it is possible to appeal to the institute of compensation. In any case, to benefit from the regularization it is necessary that, on the date of payment of the amount due or of the first installment, the violations have not already been contested with an act of liquidation, assessment or recovery, contestation and imposition of
sanctions.
Fiscal truce, membership and facilitated definition of the deeds of the assessment procedure
The budget law has provided for the facilitated definition of the deeds of the assessment procedure referring to the taxes administered by the Revenue Agency. In this case, the benefit deriving from the facilitated definition consists in the application of sshares provided for in the amount of one eighteenth the penalty provided for by law.
They can be defined:
- assessments with acceptance relating to assessment reports delivered by 31 March 2023, to assessment notices and notices of rectification and liquidation that have not been challenged and can still be challenged as of 1 January 2023 and those notified subsequently, but by 31 March 2023, to the calls for hearing notified by 31 March 2023;
- assessment notices, adjustment and liquidation notices and recovery deeds, if as of 1 January 2023, they have not been challenged and are still open to challenge; or are notified by the Revenue Agency after that date, until 31 March 2023.
Fiscal truce, regularization of omitted installment payments
The procedure provides for the possibility of regularizing, through the full payment of the tax alone, the omitted or inadequate payment of the installments following the first relating to the sums due following assessment with acceptance or acquiescence of the notices of assessment and notices of rectification and liquidation, as well as following a complaint or mediation, expired on 1 January 2023 and for which the payment has not yet been notified payment folder or the deed of intimation.
The regularization procedure also applies to amounts, including in installments, relating to conciliations that expired on 1 January 2023 and for which the payment notice or the notification deed have not yet been notified.
In the event of regularization of omitted installment payments, the possibility of proceeding with compensation is excluded. The completion takes place with the full payment of the amount due, regardless of the installment payment.
The circular clarifies that on 1 January 2023 the installment to be regularized must have expired, and therefore the ordinary payment term must have elapsed. It is possible to regularize the omitted payment even when, as of 1 January 2023, a cause for forfeiture of installments has arisen.
Fiscal truce, write-off of debts up to 1,000 euros and facilitated settlement of charges entrusted to collection agents
The circular clarifies the cancellation of debts of up to 1,000 euros entrusted to collection agents from 1 January 2000 to 31 December 2015 and the facilitated definition of loads entrusted to collection agents from 1 January 2000 to 30 June 2022.
Fiscal truce, facilitated settlement of tax disputes
The amnesty concerns disputes attributed to the tax jurisdiction, in which the Revenue Agency or the Customs and Monopolies Agency is a party, pending as of 1 January 2023 in every state and level of the judgment, including that in Cassation and that established following a postponement and requests the payment of a certain amount related to the value of the dispute and differentiated in relation to the state and degree to which the judgment to be defined is pending.
Not only disputes established against acts of a tax nature, such as notices of assessment and acts of imposition of sanctions, can be defined, but also those relating to purely collection deeds.
The facilitated settlement is completed with the presentation of an application for settlement and with the payment made, by 30 June 2023of the full amount due for each autonomous dispute. The possibility of benefiting from compensation is excluded.
In the event that the amounts due exceed 1,000 euros, payment by installments is permitted in a maximum of 20 equal quarterly installments, to be paid, respectively, by 30 June, 30 September, 20 December and 31 March of each year.
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