next year,Revenue Agency It will send at least three million letters to citizens, as per the agreement with the Ministry of Economy, which is in effect until 2026. The purpose of this agreement is to strengthen “compliance”, That is, reaching taxpayers who do not comply with the tax authorities, but still have time to organize themselves without imposing sanctions.
What are compliance letters?
The declared objective in the contract is to send the minimum. 3,011,300 communications, To encourage automatic payment and generation of taxable amounts for VAT purposes as well as to assess the ability of each taxpayer to pay. These are so-called “compliance letters”, which differ from other measures such as arrangements with creditors or amnesties to resolve tax arrears while avoiding penalties and interest.
Compliance letters have their main purpose. error correction, Thus providing an opportunity to obtain lower restrictions. If necessary, the taxpayer can also report the error in the notice received from the revenue agency, confirming the data already sent. To regularize their position, taxpayers have to submit a supplementary declaration paying the higher taxes and penalties mentioned in the letter. The sanction applied shall be reduced to a minimum of one-sixth of the amount, which, in the case of a declaratory judgment, shall be equivalent thereto. 15 percent of the increased tax By Supplementary Declaration
The practice of compliance letters has been consolidated for some time, but in recent years it has taken on a decidedly wider scope: in 2015, in fact, only 300 thousand letters were sent, amounting to 300 million euros. recovered, while in 2023 the number of communications increased to over 3 million with €4.2 billion recovered. These funds, which could not be recovered without the intervention of Internal Revenue Service communications or the need for more expensive and complex collections, represent an important source of revenue.
Who will receive them.
Who will the IRS’s letters primarily go to? He did not declare all his income. There are deadlines to regularize your position before the refund process begins. The goal is to warn taxpayers who have made good-faith mistakes, allow them to correct the situation without penalty, and allow the agency to focus on more serious and willful cases of evasion.
Communication will also be a concern. VAT numbers who, despite issuing electronic invoices, have not sent periodic VAT payment communications; Every three months an automatic check will verify correspondence between operations and related communications: in case of discrepancies, a letter will be sent. The same principle applies to Isa data, which calculates the financial viability indices of VAT numbers. If there are anomalies in the declared data, the agency will send a communication to correct the anomalies.
Finally, letters will also be sent. employees, Workers with similar income and tenants of properties who have not filed their tax return within the required time. Those interested will get it. 90 days from expiry To settle your position, paying a lower penalty.
Where to find them on the Revenue Agency website
The messages sent by the tax office will give taxpayers an opportunity to regularize their position through active repentance, allowing them to rectify irregularities by paying reduced penalties. Recipients of letters will be able to access and consult their status details. Tax drawer on the Revenue Agency Portal, where they will get all the useful information to correct any errors.
