The government continues straight ahead with its work tax reform: simplified 730, new deadlines, lighter penalties and revision of the Taxpayer's Rights Statute. These are some of the new contained in two new measures on tax matters launched today by cabinet: “Amendments to the Statute of Taxpayers' Rights” and “Rationalization and simplification of the rules regarding tax compliance”. Unlike what was indicated in the pre-council agenda, the examination of the energy bill was skipped and postponed to next week. According to the Ministry for the Environment and Energy Security, there are three measures that require additional investigation: those on the postponement of the end of the protected electricity and gas market, the one on the creation of a floating offshore wind center in the South , and that on hydroelectric concessions. But let's see all the news of the measures approved today.
Change the calendar for tax returns
From next year the tax returns of natural persons and companies must be sent by September 30th and no longer by November 30th. And starting from 2025, it is anticipated even further: paper ones must be received between 1 April and 30 June, those electronically between 1 April and 30 September of the year following the end of the tax period. Companies submit the declaration between April 1st and September 30th. Finally, tax withholding agents and intermediaries will be able to submit the declaration between 1 April and 31 October of each year.
More installments to pay taxes
This is an additional installment, due on December 16th, to pay the balance and tax advance installments. According to the provision, for VAT holders the installment payments will be made by the 16th of each month, while for other taxpayers "by the end of each month".
730 for everyone (except for VAT numbers)
From next year, those who do not have a VAT number open can present his own declaration 730. The possibility therefore also extends to those who, for example, have "various incomes of a financial nature or who have made investments abroad". Each year, a provision from the director of the Revenue Agency will establish the types of income that will have the possibility of using the simplified model.
Furthermore, from 2024, even those who pay taxes through a withholding agent could pay the tax authorities the amount due directly through the F24 payment form, by June 30th, and therefore no longer every month with monthly withholding from the pay slip.
Simpler statement
From January XNUMXst, on an experimental basis, one will also arrive new way of presenting the pre-compiled form: not only for pensioners and employees, but also for holders of various incomes and VAT numbers. The IRS will make available to taxpayers "the information in its possession", which can then be confirmed or modified by interested parties in the specific area on the Revenue Agency website. There will be the possibility to make all payments due via F24 also through the service PagoPA.
Stop folders in August and December
It is suspended, during the months of August and December, the sending by the Tax Office ("except in cases of non-deferrability and urgency) of the "communications relating to automated controls, formal controls and settlements of taxes on income subject to separate taxation and of compliance letters ”.
Minimum VAT payments: the threshold rises to 100 euros
The government expands – from 25 euros to 100 euros – the limit for minimum VAT payments and withholdings on self-employment income, to be paid by December 16th (or the 16th of the following month for withholdings for the month of December).
The compensation of tax credits changes
With regard to compensation of VAT tax credits, the limit for the professional's compliance visa obligation starts from 70 thousand euros and no longer from 50 thousand, while for Ires, Irpef and Irap credits the limit rises from 20 thousand to 50 thousand.
Lighter sanctions
It goes towards a lighter system. “The principle of proportionality will apply to measures to combat tax avoidance and evasion and tax sanctions”. This is provided for by the implementing decree of the tax delegation which modifies the Taxpayer's Statute approved today in the Council of Ministers. “The tax procedure balances the protection of the revenue interest in the collection of the tax with the protection of the fundamental rights of the taxpayer, in compliance with the principle of proportionality”. In accordance with the principle of proportionality "the administrative action must be necessary for the implementation of the tax, not excessive with respect to the objectives pursued and not limit the rights of taxpayers beyond what is strictly necessary to achieve its objective".
The taxpayer's Ombudsman arrives
The. was then established Taxpayer guarantor, appointed by the Ministry of Finance every four years. He may be chosen from among "magistrates, university professors of legal and economic subjects, notaries, in service or retired; retired lawyers, chartered accountants and collegiate accountants, designated in a group formed by the respective national associations to which they belong".
The Taxpayer Statute is strengthened
From a legislative point of view, it Taxpayer statute is strengthened. Its provisions "conform to the provisions of the Constitution relevant to tax matters, to the principles of the European Union legal system and to the European Convention on Human Rights". In short, in case of doubts regarding the interpretation of a tax law, the provisions of the Statute apply.
