The voluntary disclosure is preparing to reopen its doors. The Revenue Agency has published on its website the drafts of the application and the instructions for joining the voluntary collaboration procedure for the disclosure of capital with reference to the violations committed by 30 September 2016. Unlike the first edition, the voluntary bis of 2017 is open not only to illegally exported capital, but also to cash hidden from the tax authorities within national borders.
HOW TO SUBMIT THE REGULARIZATION REQUEST
Membership applications can be sent until the 31 July 2017. At the moment, those who want to send the request for voluntary collaboration can still use the old model, pending the opening of the electronic channel for the transmission of the new one. Here are the tax instructions:
– The application form for access to the procedure must be presented exclusively electronically; directly (if you are able to Enter o fisconline) or through the persons in charge.
– The electronic transmission of the data contained in the form must be carried out using the software called "Request for access to the voluntary collaboration procedure" available free of charge on the Revenue Agency website.
– The persons in charge of the electronic transmission must issue the interested party with a paper copy of the electronic model, as well as a copy of the certificate of receipt of the request by the Revenue Agency.
– Integration of the application is allowed, within the term of thirty days from its presentation, to rectify the original one, without prejudice to the effectiveness of the same, by ticking the "Supplementary application" box.
Also, you can send via Pec a first accompanying report with the indication of data and information not envisaged in the current model such as, for example, those relating to the years 2014 and 2015.
REVENUE AGENCY AT WORK ON "PHASE TWO"
The Agenzia delle Entrate has opened a consultation to collect the suggestions of the operators, who will be able to send their observations to the email address dc.acc.min@agenziaentrate.it.
At the end of this stage, the final model will be approved by 2 January with Provision of the Director of the Agency.
