Revenue Agency: instructions for taxpayers ready
Clarifications are ready for taxpayers who intend to benefit from the facilitated definition of amicable notices, communications of irregularities with which the Revenue Agency reports material and calculation errors in the compilation of the tax return which involve a tax or a higher tax to be paid. With the circular n. 1/E, the Revenues immediately clarify the perimeter of the measure, which applies to communications concerning the declarations relating to the years 2019, 2020 and 2021, introduced by the 2023 Budget Law (law n. 197/2022) to support taxpayers in current economic situation characterized by the effects of the pandemic and the increase in the prices of energy products. The practice document also illustrates, also with concrete calculation examples, the other possibilities offered by the law, i.e. the facilitated definition of the installments in progress as of 1 January 2023 and the extension from 8 to 20 quarterly installments of the installment plans of debts arising from the control of the declarations.
With easy definition the penalties due on unpaid or late paid taxes go from 10 to 3%.. As specified in the circular, the definition also applies in the cases of slight non-compliance envisaged by article 15-ter of Presidential Decree no. 602/1973 (delay of no more than seven days in the payment of the sums due or of the first installment; shortage for a fraction not exceeding 3 percent and, in any case, 10 thousand euros in the payment of the sums due or of an installment; late payment of an installment other than the first within the deadline for payment of the next installment), without prejudice to the application of penalties for non-payment and/or delay.
As the Revenue Agency continues, the sums due following the automated control of the returns, relating to the tax periods 2019, 2020 and 2021, may be subject to a facilitated definition. With the facilitated definition, taxes, social security contributions, interest and additional sums are due in full, while the penalties are recalculated in the amount of 3% of the taxes not paid or paid late. In particular, communications for which the payment term has not yet expired on the date of entry into force of the 2023 budget law (1 January 2023), i.e. communications already delivered for which, upon same date, the 30-day deadline (90 days in the case of an electronic notice) has not yet expired for the payment of the sums due or the first installment and communications delivered after 1 January 2023. Installments regularly undertaken over years are also permitted. previous years (regardless of the tax period), for which, as at 1 January 2023, no cause for forfeiture has occurred. In this case, the relief consists in the recalculation of the penalties in an amount equal to 3% of the tax (not paid or paid late) which remains after considering the installment payments made up to 31 December 2022.
Lastly, the 2023 Budget law, the Agency recalls, also modified the regulation of the installment of the sums due following automated and formal checks of the declarations, providing that the taxpayer can always opt for the payment of the sums due up to a maximum number of 20 quarterly installments of the same amount, compared to the 8 installments originally envisaged, regardless of the amount of the debts themselves. In addition to installments that have not yet begun, this benefit also applies to all installments in progress as at 1 January 2023.