Fiscal truce, we are moving towards a postponement of the March 31 deadlines. According to reports from Il Sole 24 Ore, a change of terms is approaching not only for the March 31 deadlines for formal errors and special regrets, but also for the amnesty in disputes. The changes should enter the new Pnrr decree that will most likely reach the Council of Ministers next week.
The tax reduction
The facilitation rules intended to support companies and households in the current situation of economic crisis put in place with the latest Budget Law refer to the regularization of formal irregularities relating to IRPF, VAT and IRAP committed up to to October 31, 2022, the “special” provided for violations. of declarations relating to the tax period 2021 and earlier, the accession and simplified definition of the documents of the liquidation procedure and the regularization of the omitted payment of installments due after acquiescence, liquidation with accession, complaint or mediation and judicial conciliation. The cancellation of minor debts of up to 1,000 euros entrusted to the collection agent from the year 2000 to 2015 and the easy liquidation of the burdens entrusted from January 1, 2000 to June 30, 2022. Finally, the rules refer to pending litigation (facilitated settlement of tax disputes, facilitating the conciliation of tax disputes before the Tax Courts, facilitating the waiver of pending tax proceedings before the Court of Cassation).
How to regularize formal irregularities
To regularize the formal infringements, it is necessary to pay an amount of 200 euros for each tax period to which the infringements refer and to eliminate the irregularities or omissions. The payment must be made in two equal terms, the first before March 31, 2023 and the second before March 31, 2024. Treasury clarifies which violations can be regularized and which cannot: examples of formal violations admitted to regularization include, for example, non-compliance. to communicate the extension or termination of the lease subject to a flat rate coupon. On the other hand, those not admitted include formal infractions already contested in deeds that became final from January 1, 2023, and those contained in deeds challenging or imposing sanctions issued in framework of the voluntary collaboration procedure (voluntary disclosure).
The new special provision
The “special operational provision” introduced by the Budget Law of 2023 allows for the regularization of violations relating to validly submitted returns relating to the current tax period ending on December 31, 2021 and previous tax periods. This facilitation allows taxpayers to pay an amount equal to one-eighteenth of the minimum legal penalties established by law, in addition to the tax and interest due. Payment of the entire amount or the first installment in the case of installment payments must be made before March 31, 2023. Also before March 31, the irregularities and omissions that are object of the modification. Today’s circular clarifies that it is possible to regularize “substantial” declaratory violations and “prodromal” substantive violations upon filing of the declaration. On the other hand, detectable violations in accordance with 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 correction, you can appeal to the compensation institution. 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 term, the infringements have not already been challenged with an act of liquidation, liquidation or recovery, challenge and imposition of sanctions, including the communications referred to in article 36-ter of Presidential Decree no. 600/1973.
The accession has been made easier and the definition of the deeds of the evaluation procedure has been made easier
The budget law has provided for the easy definition of the deeds of the liquidation procedure referring to the taxes administered by the Tax Agency. In this case, the benefit derived from the definition provided consists in the application of the penalties provided for in the amount of one-eighteenth of the penalty provided for by law. You can define:
valuations with acceptance relating to valuation reports delivered before March 31, 2023, valuation notices and rectification and liquidation notices that have not been contested and may still be contested as of January 1, 2023 and the communicated subsequently, but before March 31, 2023, to the notice of hearing in accordance with article 5-ter of Legislative Decree no. 218 of 1997, notified before March 31, 2023;
notices of assessment, notices of adjustment and liquidation and deeds of recovery, if after January 1, 2023 they have not been challenged and are still open to challenge; or are notified by the Tax Agency after this date, until March 31, 2023.
Regularization of omitted partial payments
The planned procedure foresees the possibility of regularizing, only through the full payment of the tax, the omitted or defective payment of the subsequent installments corresponding to the amounts due after a settlement with adhesion or acquiescence of the settlement notices and the setting. notices and settlement, as well as after a complaint or mediation, due on January 1, 2023 and for which the payment notice or notice has not yet been served. The regularization procedure also applies to the amounts, also in installments, relating to reconciliations due on January 1, 2023 and for which the payment notice or deed of notification has not yet been notified. In the case of regularization of missed partial payments, the possibility of compensation is excluded. Termination takes place with full payment of the amount due, regardless of installments. The circular clarifies that on January 1, 2023, the period to be regularized must have expired and, therefore, the ordinary payment period must have passed. The omitted payment can be regularized even if, on January 1, 2023, there has been a cause of confiscation of installment payments in accordance with article 15-ter of Presidential Decree no. 602/1973.
Cancellation of debts up to 1,000 euros and easy settlement
In accordance with the Collection Agency, circular no. 2/E dedicates space today to clarifications on the cancellation of debts of up to 1,000 euros entrusted to collection agents from January 1, 2000 to December 31, 2015 and on the simplified definition of the charges entrusted to agents of collection from January 1, 2000 to June 30, 2022.
Facilitate the resolution of tax disputes
The facilitated resolution of tax disputes refers to disputes attributed to the tax jurisdiction, in which the Tax Agency or the Customs and Monopolies Agency is a party, pending from January 1, 2023 in all phases and levels of the procedure, including that of cassation and that established following the adjournment and requires the payment of a certain amount related to the value of the litigation and differentiated in relation to the state and degree in which the pending sentence to be defined. In this sense, the circular specifies that not only conflicts established against deeds of a tax nature, such as assessment notices and sanctioning deeds, but also those relating to mere collection deeds can be defined. The facilitated settlement ends with the presentation of a settlement request and with the payment, before June 30, 2023, of the full amount due for each regional dispute. The possibility of using the compensation provided for by article 17 of Legislative Decree no. 241 of 1997. In the event that the amounts owed exceed 1,000 euros, installment payment is allowed in a maximum of 20 quarterly installments of the same amount, which must be paid, respectively, on June 30, September, December 20 and March 31. of each year
Source : IL Messaggero