The Council of Ministers at the beginning of the week will not only deal with bills, but also with the expected expansion of the protected electricity market. In fact, on the table is the progress of the Fiscal delegation, whose director – Maurizio Leo as deputy minister – anticipated the content. According to the drafts, it is a legislative decree of 26 articles.
Speaking late last week at national congress of accountants at the Lingotto in TurinLeo explained that “the review of the taxpayer statute and the review of obligations and payments are coming.”
From Nuccio “Regarding the specific cut of the Irpef, the intervention must be confirmed”
Therefore, a new agenda is expected for relations between tax authorities and taxpayers, with important interested professionals: “It is necessary change the schedule of obligations“both the times in which the forms will be made available to taxpayers, and the times in which payments will be made,” Leo explained. And a few days before he had promised a “determined calendar with certain hours”, explaining that in the summer and during the Christmas period there will be breaks for everyone, administration and citizens.
Early tax returns in October
Therefore, the basic logic is to advance the tax return calendar, in order to free August from commitments. In the draft we talk about advance from November 30 to September 30 the deadline for the presentation of declarations related to income tax and IRAP, while for IRES subjects the deadline is advanced from the last day of the eleventh month following the close of the tax period to the last day of the ninth month following the end of the tax period. To make this progress possible, Income forms should be available starting April 1. already next year.
The advance payment allows reimbursements to arrive sooner and, “except in cases of non-postponement and urgency”, suspend from August 1 to 31 and from December 1 to 31 the sending by the Tax Agency of communications related to automated controls, formal controls and settlements of income taxes subject to separate taxation and compliance letters.
A theme that is intertwined with other aspects. From 2024 In fact, the pre-compiled form also reaches taxpayers with income other than employment and pensions., including VAT numbers. Meanwhile, for employees and pensioners, we are moving towards a new simplification: from the beginning of the year, the Treasury will analytically make available the information they have at their disposal, in order to proceed with a taxpayer confirmation.
And then there is the preventive agreement, or the tax “proposal” that the tax authorities will make to taxpayers based on the calculations of the algorithm and that may be received in a first phase until the month of July. At this point, there would be 30 days for a dialogue between the taxpayers (or rather, their accountants who represent them) and the administration to iron out the details. And therefore reach the declaration in October.
Among the expected aspects, also a new way of issuing the Revenue Implementation Circularswhich would have 30 days to be distributed after the regulatory innovations and with a consultation phase between the administration and professionals, to whom the contents would be anticipated for their exchange and continuous correction.
Payments in installments over time.
From the draft circulated before the Council of Ministers, a new calendar of fractional tax payments also emerges, with a greater postponement due to the incorporation of a new deadline December 16. The obligation to indicate the willingness to make use of the installment payment before November 16 ceases and it is specified that “the installment payments are made until the sixteenth of each month for VAT holders and before the end of each month for the rest of taxpayers”. To pay taxes, contributions and other sums, taxpayers may also use the pagopa platform.
Reduced and simplified penalties
Among the issues raised by Leo, also the sanctions. “While in the European Union it is argued that it is not possible to go beyond two sanctions for the same infraction, we have 5 types of sanctions: criminal, administrative, accessory, those provided for by law 231 (burden of administrative/criminal liability of companies for administrators, ed) and confiscation due to disproportion,” said the vice minister. Which also put into question quantum, stressing that it does not comply with European standards: VAT in Italy rises to 120-240%, while in Europe it reaches a maximum of 60%. The vice minister’s intention is also to rethink the collection mechanism: we need “a real operation”, he stated, given that the balance of tax bills has reached “abnormal” levels, around 1,153 million euros, which cannot be collected because The subjects are largely deceased or bankrupt. Therefore, he proceeds to remove this load from the collection warehouse and redistribute it.
Changes to the Taxpayer Statute
Regarding the Statute, one of the most trampled laws according to accountants, the objective is to strengthen it by ensuring that the provisions become general principles of the system, and therefore reference will be made to them when there is an interpretative doubt in the tax. rules. The Treasury will always be asked to justify the documents it sends to the citizen., which must, therefore, be based on certain data and elements, indicating the evidence of the assessment. And not, as is the case today, on elements of simple presumption of incorrect conduct.