In view of the official deadline of Monday, November 11, by which amendments must be filed. trickeryfirst and limited suggestions are given. Forza Italy has proposed an amendment to the tax ordinance that could represent a turning point for those who want to comply. Tax. Senator Lotito’s proposal aims to Prevent criminal activities For minor tax offences.
An amendment was proposed in favor of self-regularisers.
The proposal signed by the senator stands out among the various amendments introduced by the 2025 budget deadline. Claudio Lotito. It provides for the prevention of criminal proceedings for i. Minor tax offencesSuch as failure to pay VAT and withholdings. However, the amendment focuses on the elimination of criminal proceedings for those who have already obtained a final tax assessment or regularized their status through membership review.
This move seems to want to encourage c.Financial complianceallows taxpayers to address their non-compliance without fear of further criminal sanctions. By focusing on minor tax crimes, the amendment could represent a way out for many citizens and small businesses who, due to temporary circumstances, find themselves in an illegal situation.
What is meant by minor tax offences?
i Minor tax offences They usually refer to violations of tax legislation that, although considered illegal, do not carry serious criminal consequences. In Italy, minor tax offenses may include:
- Failure to pay VAT, especially when the amount does not exceed a certain threshold.
- failure to pay deductions on employee income or other benefits;
- improper compensation (use of unnecessary tax credits to offset tax debts);
- incorrect completion of tax returns (with unintentional errors that do not substantially alter taxable income);
- breach of registration obligations;
- Failure to send the declaration within the prescribed deadline, without intent to evade;
- Failure to invoice for the supply of services or the sale of goods, although this may be considered more serious if done with the intention of evasion.
- Delay in payment of tax
attention: It is important to note that the distinction between minor and serious offenses may vary depending on the specific circumstances and applicable laws. Additionally, penalties and consequences for these offenses may include financial penalties and recovery of taxes owed, but do not necessarily result in criminal prosecution.
Forza Italia’s proposal, as indicated in the amendment, focuses on offenses such as failure to pay VAT and withholdings, suggesting a softer approach, yes, but only for those who self-regulate. .
What is at stake today?
Currently, the Italian tax system provides Restrictions Tough on those who don’t live up to their responsibilities. Minor tax offenses can lead to criminal consequences, with the risk of prosecution that not only damages the taxpayer’s reputation, but can also lead to prison terms. In a context in which the economic crisis has affected many families and businesses, the fear of criminal sanctions is a significant barrier to regularization.
Modification of Forza Italy could change the scenario by offering a sort of “amnesty” for minor tax offences, thereby encouraging greater compliance with tax regulations.
Easier compliance can increase tax revenue in the long run, with taxpayers feeling more motivated to comply without fear of criminal retaliation.
