Tax, amnesty for good-natured notices underway: 3% fines. From installments to checks, here’s what you need to know

TURIN. The clarifications from the Revenue Agency are ready on the facilitated definition of good-natured notices, envisaged by the budget law with penalties reduced from 10% to 3%. With a circular, the Agency clarifies the perimeter of the measure that applies to communications on returns relating to the years 2019, 2020 and 2021. The document also illustrates, also with concrete examples of calculation, the other possibilities offered by the law, i.e. the facilitated definition of installments in progress as of 1 January 2023 and the extension from 8 to 20 quarterly installments of the installment plans for debts emerging from declaration control.

Here are the directions from the Revenue

Fines reduced from 10 to 3%
With the facilitated definition, the penalties due on unpaid or late paid taxes go from 10 to 3%. As specified in the circular, the definition also applies in the cases of slight non-compliance envisaged by article 15-ter of Presidential Decree no. 602/1973 (delay of no more than seven days in the payment of the sums due or of the first installment; shortage for a fraction not exceeding 3 percent and, in any case, 10 thousand euros in the payment of the sums due or of an installment; late payment of an installment other than the first within the deadline for payment of the next installment), without prejudice to the application of penalties for non-payment and/or delay.

The scope of application
The sums due following the automated control of the returns, relating to the 2019, 2020 and 2021 tax periods, can be subject to facilitated settlement. With the facilitated settlement, taxes, social security contributions, interest and additional sums are due for whole, while the penalties are recalculated as 3% of the taxes not paid or paid late. In particular, communications for which the payment term has not yet expired on the date of entry into force of the 2023 budget law (1 January 2023), i.e. communications already delivered for which, upon same date, the 30-day deadline (90 days in the case of an electronic notice) has not yet expired for the payment of the sums due or the first installment and communications delivered after 1 January 2023. Installments regularly undertaken over years are also permitted. previous years (regardless of the tax period), for which, as at 1 January 2023, no cause for forfeiture has occurred. In this case, the relief consists in the recalculation of the penalties in an amount equal to 3% of the tax (not paid or paid late) which remains after considering the installment payments made up to 31 December 2022.

Extension of installment plans
The 2023 Budget law has also changed the regulation of the installment of the sums due following automated and formal checks of the declarations, providing that the taxpayer can always opt for the payment of the sums due up to a maximum number of 20 equal quarterly installments , compared to the 8 installments originally envisaged, regardless of the amount of the debts themselves. In addition to installments that have not yet begun, this benefit also applies to all installments in progress as at 1 January 2023.