Yes to compensation, no to minor non-compliance

F24 offset form is accepted for special modification. No, on the other hand, for slight non-compliance. Here are clarifications from the Revenue Agency’s circular regarding the subject of special repentance and the tax truce in general

L’revenue agency Publication of instructions for taxpayers wishing to benefit from Scrape quadruple folders And in general, measures tax cuts provided for in the 2023 Budget Law (Law No. 197/2022).

In fact, with the circularomnibusNo. 2 / E of January 27, 2023, the Revenue Agency explains all the possibilities and ways to take advantage of the support measures adopted. They range from settling official wrongdoings to canceling a quarter of tax bills, through to all the other deflationary litigation tools introduced and/or enhanced by the latest budget law.

So let’s talk, in this study, about “Special correctionRegarding irregularities on announcements related to the 2021 tax period and earlier, Revenue provided some interesting clarifications.

Special Amendment 2023: List of clarifications and latest news contained in Revenue Agency Circular No. 2/H dated January 27, 2023 regarding special amendments

there Revenue Agency Circular No. 2/e dated January 27, 2023 I’m coming Some interesting explanations Specifically in question Special correction:

  • can be identified Violations related to declarations submitted – with reference to tax periods that can still be ascertained – no later than 90 days from the deadline for their submission (the so-called late declarations – see Circular No. 10 / E / 2010); Indeed, according to paragraph 7, Article 2, of Presidential Decree No. 322/1998, declarations submitted within ninety days of the deadline are considered valid, without prejudice to the application of administrative penalties for delay;
  • This is allowed Settle “severe” permit violations and severe “leading” ad serving violations, which are not accommodated through ad settlement. Although not expressly waived, in fact the same explanations already given in connection with ordinary penances apply to private penances; Therefore, the revenue confirms what is specified in the circular dated October 12, 2016, n. 42/E, para. 3-1-1, which states “Finally, reduced penalties for so-called premeditated violations (such as, for example, for VAT purposes, omitted invoices) remain accrued independently at the time of repentance, since the principle of cumulative law referred to in Article 12 of Legislative Decree no. 472 of 1997“;
  • can not be determined Through your adjustment le Violations can be detected in accordance with Articles 36 bis of Republican Decree No. 600/73 and 54 bis of Presidential Decree No. 633/72 (related to Ad Settlement) and formal breaches, for which ad-hoc accessible definitions are envisaged;
  • In case Failure to pay installment payments“,”Provisions of Article 15 bis 3 of Presidential Decree No. 602 of 1973 (eg, increased penalties in case of confiscation and regulation of minor non-compliance), since there is no reference to these provisions in the statute of the definition in question“;
  • Bearing in mind that, according to the normal rules of voluntary correction, it is possible to pay the amounts due through the F24 compensation referred to in Article 17 of Legislative Decree No. 241/1997 and that the discipline of private correction does not expressly exclude the aforementioned. The compensation you see as revenue.”It can be used for payments related to the respective profile“;
  • there Notification of Results Report (PVC) According to Article 24 of Law No. 4/1929, by March 31, 2023, not a hindrance the relevant facilitation procedure; With regard to ordinary penitence, the barrier is timed;
  • Where the settlement requires the submission of a supplemental declaration, theArticle 1, Paragraph 640 of Law No. 190/2014according to which the postponement of confiscation conditions only applies to the items that are the subject of the merger;
  • Considering that the discipline relating to the settlement in question does not require other enforcement provisions, the tax administration does not deem it necessary to issue enforcement provisions;
  • With the subsequent decision will be determined Tax codes for making payments As a result of the above settlement.
Financial Truce – Revenue Agency Circular No. 2/E dated 27 January 2023
Subject: Law of December 29, 2022, no. 197, (2023 Budget Law) – “Tax Armistice”
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Special Amendment: Rules and Innovations of the 2023 Budget Law

And according to the provisions of paragraphs 174 to 178 of Article 1 of Law No. 197/2022 regarding taxes administered by the Revenue Agency, Correctly filed returns in relation to the tax period in effect on or before December 31, 2021 are 1/18th of the legal minimum penalties that can be imposed required by law, in addition to the taxes and interest due.

Settlement of violations is permitted provided that no appeal has been made on the date of payment of the due amount or first installment through:

  • liquidation instrument
  • evaluation instrument
  • Recovery Act
  • instrument of appeal and imposition of penalties;
  • Pursuant to Article 36 bis 3 of Republican Decree No. 600/1973.

Besides reducing the penalty imposed in connection with ordinary industrious repentance (ranging from 1/10 to 1/5, depending on the different moment of repentance), it is expected – a real heresy – that repayment of sums due can be made in 8 equal quarterly instalments, with the first installment due On March 31, 2023.

On the installments following the first, which are to be paid respectively by 30th June, 30th September, 20th December, and 31st March each year, interest is due at an annual rate of 2%.

The settlement is completed by payment of the outstanding amount or first installment by March 31, 2023 and the removal of any irregularities or omissions.

Non-payment in whole or in partFrom one of the subsequent installments to the first during the next installment payment period entails the forfeiture of the benefit of the installment payment and the registration of the amounts still due, as well as the penalty referred to in Article 13 of Legislative Decree No. 471/1997 (30%), applied to the remaining amount due as a tax , and interest to the extent stipulated in Article 20 of Presidential Decree No. 602/1973 (4%), as of March 31, 2023.

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In these cases, the notice of payment shall be notified, under penalty of forfeiture, by December 31 of the third year following the announcement of forfeiture of the annuities.

Taxpayers cannot legally settle the appearance of financial and heritage assets established or held outside the territory of the country. In practice, the RW image cannot be processed.

Amendments already made on the date the 2023 Budget Law entered into force – January 1, 2023 – remain in effect and no refunds will be made.

Thelma Binder

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