Facilitated conciliation, the circular of the Revenue Agency
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The instructions are ready for taxpayers who intend to access the facilitated conciliation envisaged by the latest Budget Law in the context of tax truce measures. With the circular n. 9/E, signed by the director of the Agency, the Revenue Office provides clarifications on the “out of hearing” conciliation procedure which allows for the settlement of disputes with a reduction of the penalties to one eighteenth of the minimum and the further benefit of a five-year installment pending before the Courts of Tax Justice, in which the Revenue Agency is a party, which concern tax deeds.
The facilitated conciliation – informs a note from the Agency – is applicable to disputes pending on 15 February 2023, while the deadline for signing the agreement with which the total or partial conciliation is completed is extended to 30 September 2023. The agreement includes indicate the sums due with the terms and methods of payment. In this regard, the circular recalls that it is possible to make payments in installments (up to 20 equal installments).
With regard to the sums already paid pending judgment, it is clarified that, if the amounts paid by way of provisional collection are higher than the amount due for the facilitated conciliation, the taxpayer can obtain reimbursement of the difference.
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