Tax authorities, more time for amnesties: news and deadlines

From fines to disputes pending in the Cassation, it will be possible to adhere to a series of measures until next autumn

Extra time for the ‘tax truce’ and more time, therefore, for companies and citizens who want to settle accounts with the state. It will be possible to adhere to a series of measures, the deadline for which expired on 31 March, until next autumn. From the special active repentance to the adhesion of formal violations, from the definition of the investigations to the closure of pending disputes. And again: from facilitated judicial conciliation to the facilitated waiver of pending judgments before the Court of Cassation.

Italian taxpayers, businesses and households, have more time to adhere to the tax amnesties introduced with the latest Budget Law, thanks to a series of innovations recently introduced with the so-called bills decree (legislative decree 34 of 2023), which modified the rules on the ‘amnesty’ of taxes introduced with the latest budget maneuver (law 197 of 2022), which came into force on 31 March. This is what Unimpresa explains in a guide, created by the national councilor Giuseppe Carà, on pending disputes, sent to member companies. “The budget law has introduced, with a view to improving the relationship between the taxman and the taxpayer, interesting support measures aimed at guaranteeing a fiscal truce through an articulated system of amnesties which range from the facilitated definition of amicable notices to the scrapping of the loads registered in the register from 1 January 2000 to 30 June 2022”, recalls the association.

According to Unimpresa, one of the most relevant innovations is the extension of the deadlines for adhering to certain forms of settlement and/or for paying the amounts or the first installment. It should also be noted that the criteria for access to the definition have not been changed or expanded, nor the cases that can be defined, with the exception of the rules concerning facilitated conciliation, which can no longer be used and not only for pending proceedings at 1.1. 2023, but also for those pending as at 15.2.2023.

Here are the details introduced with the bill decree. To adhere to the special operative amendment (by virtue of the provisions of decree law no. 34/2023, both the deadline for the payment of the sums – or the first installment – and the deadline for removing the violation have been extended from 31.3.2023 to 9.30.2023. The subsequent installments will instead expire on 10.31.2023, 11.30.2023, 12.20.2023, 3.31.2024, 6.30.2024, 9.30.2024 and 12.31.2024. definition of the formal violations, the deadline for the payment of the sums – or the first installment – has been postponed from 31.3.2023 to 31.10.2023, while the second installment remains fixed at 31.3.2024, as well as the deadline of 31.3.2024, intended to remove the violation.

For the definition of the assessments, the art. 17 of the decree law provides that the assessment notices, the rectification and liquidation notices and the recovery deeds that have not been challenged and can still be challenged as of 1 January 2023, which have become final due to lack of challenge in the period between 2 January and 15 February 2023, can be defined pursuant to article 1, paragraphs 180 and 181, of the law of 29 December 2022, n. 197, within thirty days from the date of entry into force of this provision.

It is then clarified, as for the assessment notices and the rectification and liquidation notices defined in acquiescence, pursuant to article 15 of the legislative decree of 19 June 1997, n. 218, in the period between 2 January and 15 February 2023, for which payment by installments is in progress at the date of entry into force of this provision, the amounts still due, by way of sanction, can be redetermined, upon request of the taxpayer within the first subsequent deadline, based on the provisions of article 1, paragraphs 180 and 182, of the law of 29 December 2022, n. 197.

The original installment payment plan remains unchanged and, in any case, the higher penalties already paid cannot be refunded or re-determined. For the settlement of pending disputes, the decree-law extends both the deadline for paying the sums – or the first installment – and the deadline for submitting the settlement request, moving it from 30.6.2023 to 30.9.2023. The possibility of payment in installments is confirmed, in a maximum of 20 equal quarterly installments. To carry out the facilitated judicial conciliation, the deadline for its formalization has been postponed from 06.30.2023 to 09.30.2023, with the possibility of using it for pending disputes, in first or second degree, to 02.15.2023; To carry out the facilitated waiver of the pending proceedings before the Court of Cassation, the deadline is postponed from 06.30.203 to 09.30.2023.