tax truce yes but avoiding disparities between taxpayers – Corriere.it

Admit the facilitated definition of communications of irregularities relating to the formal control of the returns, also provide for taxpayers in good standing with installment payments relating to assessment with adhesion, complaint/mediation, conciliation and acquiescence, the possibility of benefiting from the reduction of penalties on the sums still due, extend the effects of the settlement of the pending disputes also to the social security and welfare contributions determined in the declaration. These are some of the proposals that the National Council of Accountants sent to the Deputy Minister of Economy and Finance, Hon Maurizio Leo, with the hope of their rapid regulatory implementation. For the national president of accountants, Elbano de Nuccio, «these are reasonable proposals aimed at fully implementing the articulated package of measures relating to the Fiscal Truce, which improve the regulatory text by expanding it to some cases currently excluded from the scope of application, guaranteeing a better regulatory coordination between the various institutions envisaged. We are confident – continued President de Nuccio – that Deputy Minister Leo, always very attentive to the requests of accountants, will be able to share and adopt the proposals contained in the document that we have delivered to him”.

Problems and gaps

«One of the most obvious shortcomings of the current regulatory context – highlighted the councilor in charge of the tax litigation area, Rosa D’Angiolella – concerns the exclusion of communications relating to the formal control of returns from the scope of application of the facilitated definition of good-natured notices , which unjustifiably penalizes the taxpayers who are the recipients of such communications. It is also necessary to guarantee even the most virtuous taxpayers who have made use of the deflationary institutions of litigation (such as assessment with adhesion, complaint/mediation, conciliation and acquiescence) and who are in compliance with the installment plans subscribed – he continues – the possibility of benefiting from the reduction of the sanctions to one eighteenth of the minimum, similarly to what is provided for those who are in compliance with the installment plans relating to the amicable notices deriving from the automated checks of the declaration”. As far as the definition of pending disputes is concerned, the councilor in charge of the Tax Litigation area instead underlines the need to “remove the current tax/social security “double track”, providing for the extension of the effects of the definition also to contributions whose basis taxable is attributable to that of income taxes”. “In more general terms – concludes D’Angiolella – the possibility of regularizing the omitted payments of the installments relating to the deflationary institutions of the dispute should also be verified, regardless of the notification of the payment demand after 1 January 2023”.