There is an extension, but it is of little use. In theory, taxpayers who want to access the voluntary disclosure bis will have more time than expected to send the request: with a decree of 28 July last, the Prime Minister moved the deadline to 30 September, but since it is a Saturday the deadline is automatically postponed to Monday 2 October.
In practice, however, those who want to access the voluntary adhesion procedure would do well to move at least a week before the last available day. There is in fact a problem: 2 October is also the deadline for sending the documents and the accompanying report, an operation for which it is necessary to have the receipt of the application, which the Revenue Agency sends within five days from when the taxpayer's application is received.
The receipt is indispensable because it contains the certified e-mail address to which documents and reports must be sent. Furthermore, those who want to make use of the self-assessment must pay with the F24, indicating in the form the deed code and the office code always indicated on the receipt of the application. And this too is an operation to be carried out by 2 October.
For these reasons, those who want to adhere to the voluntary disclosure bis without running into unexpected events would do better to send the request as soon as possible.
From the point of view of the State, on the other hand, the extension of the deadline for sending the application risks not helping to achieve the (ambitious) objectives set by the government, i.e. about 27 adhesions for 1,6 billion in collections (31 July we were at 12.300 subscriptions for a price of 500 million).
