Green light to the new income meter. The Revenue Agency, led by Attilio Befera, has issued the operational circular which sanctions the official launch of the instrument to combat tax evasion. The analysis will start from 2009 income, and in particular from taxpayers "at greater risk of evasion".
Therefore, even the last knots on the application of the new income meter have been resolved. Setting aside the Istat averages and, consequently, the presumptive calculation of the expenses incurred, we will only work on certain expenses, or those already recorded by the Tax Registry.
The critical threshold has been set for some time a 20,0% difference between actual spending capacity and declared income. Exceeding this threshold in one of the tax periods will be sufficient to lead to an assessment. The Agency will naturally take into account, according to the circular issued today, "also the total income declared by the family, to avoid undertaking control activities against those whose expenses are consistent with the family income level".
The last phase of the assessment is the contradictory between the parties, in which the taxpayer, from the first meeting, will be able to provide the documents capable of justifying the difference between spending capacity and income. If the evidence is convincing, the case will be closed immediately. Otherwise the Revenue Agency will carry out more in-depth checks, also calling into question the Istat estimates. In the event that the taxpayer does not provide sufficient explanations and documentary evidence, he will have to pay the amount due for havingand the right to reduced penalties or start a dispute with the Agency, resorting to tax justice.
