Pending tax disputes, form and instructions for completing and sending the application

The Revenue Agency has given indications for taxpayers who intend to settle disputes with the tax authorities. The application must be presented by 30 June 2023 for each autonomous dispute pending in every state and level of the judgment

Do you have a dispute with the taxman to close? The Revenue Agency explains how, by preparing the form and instructions for taxpayers to submit the application by 30 June 2023. The full amount for the definition must be paid within the same term or, alternatively, if payment is accepted installment, the first installment (there is a maximum of 20 equal quarterly installments).

The terms

Tax disputes already undertaken can make use of different types of facilitated closure. The Agency itself must be a party and the disputes must be pending as of 1 January 2023 (date of entry into force of the 2023 Budget law) in every state and level of the judgment, including that in Cassation and also following referral.

The application to the Revenue Agency must be presented by 30 June, directly by the taxpayer or through a person in charge. The settlement is finalized with the presentation of the application and with the payment of the net amount due, or of the first installment, by 30 June 2023. Payment by installments is not permitted if the amounts to be paid do not exceed one thousand euros.

More tax break

Meanwhile, the government in the package of 23 amendments to the Milleproroghe decree, has expanded the tax truce for the Municipalities, in relation to local taxes, such as fines and Imu. One of the proposed amendments extends to 31 March the deadline for the Municipalities within which to decide whether or not to adhere to the removal of the folders of local taxes entrusted to the collection agent from 2000 to 2015 (these are files with an amount of less than one thousand euros), as required by the Budget law and which concerned the cancellation of penalties and interest. Municipalities can proceed in three ways: block the partial cancellation with a resolution, maintaining their credits; adhere without the need for resolutions to the partial removal provided for by the Budget Law, or resolve to extend the removal of the principal amount, interest and penalties.