Practical guide to the tax truce and amnesties provided for by the 2023 budget law

10 January 20231 year ago babelfish

All the news of the budget law to guarantee the fiscal truce through amnesties. The speech by Giuseppe Carà, secretary of the Unimpresa Adr and Legal Federation

The new budget law (Law no. 197/2022, published in the Official Gazette no. 303 of 12.29.2022), with a view to improving the tax-payer relationship, introduces interesting support measures aimed at guaranteeing a fiscal truce through a complex system of amnesties ranging from the facilitated definition of amicable notices to the scrapping of loads registered in the register from 1 January 2000 to 30 June 2022.

Let's try to delve into the maze of the rules and clarify the specific measures introduced by the executive led by Giorgia Meloni.

Here are the measures envisaged by the Budget Law, in art. 1 paragraph 153 and following, aimed at giving form and substance to the invoked tax truce.

Facilitated definition of amicable notices (paragraphs 153-159)

The first amnesty concerns the amicable notices relating to the tax periods in progress as at 31 December 2019, 31 December 2020 and 31 December 2021 (i.e. for the tax years 2019, 2020 and 2021), for which the payment term integral has not yet expired or in the case of payment by installments, it is still in progress.

Indeed, paragraph 153 expressly provides that the sums owed by the taxpayer following the automated control of the returns relating to the current tax periods as at 31 December 2019, as at 31 December 2020 and as at 31 December 2021, requested with the communications envisaged by the articles 36-bis of the decree of the President of the Republic 29 September 1973, n. 600, and 54-bis of the decree of the President of the Republic 26 October 1972, n. 633, for which the payment term referred to in article 2, paragraph 2, of the legislative decree of 18 December 1997, n. 462, has not yet expired on the date of entry into force of the budget law, or for which the same communications are delivered after that date, can be defined with the payment of taxes and social security contributions, interest and additional sums . Penalties of 3 per cent are due, without any reduction on unpaid or late paid taxes.

The facilitation also applies to the sums due following the automated control of the declarations, requested with the aforementioned communications, whose payment by installments pursuant to article 3-bis of the legislative decree 18 December 1997, n. 462, is still in progress on the date of entry into force of this law

By express regulatory provision, in the event of non-payment, in whole or in part, of the sums due by the prescribed deadlines, the settlement does not produce effects and the ordinary provisions regarding penalties and collection apply.

Suspended payments in the sports sector (paragraphs 160 and 161)

Interesting innovations have also been foreseen in the sports arena for amateur and professional sports federations and clubs. The budget law expressly provides that the payments of withholding taxes, including those relating to regional and municipal surtaxes, and the value added tax already suspended pursuant to article 1, paragraph 923, letters a) and c), of the law 30 December 2021, n. 234, of article 7, paragraph 3-bis, of the decree-law of 1 March 2022, n. 17, converted, with amendments, by law 27 April 2022, n. 34, of article 39, paragraph 1-bis, of the decree-law of 17 May 2022, n. 50, converted, with amendments, by law 15 July 2022, n. 91, and of article 13 of the decree-law of 18 November 2022, n. 176, and expiring on December 22, 2022 are considered timely if made in a single installment by December 29, 2022 or in sixty installments of the same amount, with the first three installments expiring by December 29, 2022 and the subsequent monthly installments by the last day of each month, starting from the month of January 2023. In the event of payment by installments, an increase of 3 percent is due on the total sums due, to be paid in full at the same time as the first installment.

In the event of non-payment of the sums due, in whole or in part, within the prescribed deadlines, the taxpayer forfeits the benefit of the installment payment referred to in paragraph 160. In this case, the ordinary provisions on penalties and collection apply.

Amnesty and tax regulation of cryptocurrencies / cryptoassets

The budget law also addresses an issue of particular interest related to the issue of cryptocurrencies, defining their taxation rules and introducing an amnesty for all taxpayers who have not indicated in their return the possession of crypto-assets, as well as the income related to them.

Persons who have not earned income in the reference period can regularize their position by submitting an application, indicating the assets held at the end of each tax period and paying the related fine for the omitted indication in the reduced amount equal 0.5 per cent each year of the value of undeclared assets.

Persons who have earned income in the reference period can regularize their position by submitting an application and paying a substitute tax, in the amount of 3.5 per cent of the value of the assets held at the end of each year or at the time of realization, as well as a further sum, equal to 0.5 percent for each year of the aforementioned value, by way of penalties and interest, for the omitted indication referred to in article 4, paragraph 1, of the decree- law 28 June 1990, n. 167, converted, with modifications, by law 4 August 1990, n. 227.

Regularization of formal irregularities (paragraphs 166 to 173)

Irregularities, infractions and non-compliance with obligations or fulfilments, of a formal nature, which do not affect the determination of the taxable base for the purposes of income tax, value added tax and regional tax on productive activities and on payment of these taxes committed until 31 October 2022, can be regularized by paying a sum equal to 200 euros for each tax period to which the violations refer.

Special amendment of tax violations (paragraphs 174 to 178)

With reference to the taxes administered by the Revenue Agency, violations other than those definable pursuant to paragraphs 153 to 159 and 166 to 173, concerning validly presented returns relating to the current tax period as at 31 December 2021 and to periods of previous taxes can be regularized with the payment of one eighteenth of the minimum statutory sanctions that can be imposed provided for by law, in addition to the tax and interest due. The payment of the sums due under the first period can be made in eight quarterly installments of equal amount with the first installment due on March 31, 2023. On the installments following the first, to be paid, respectively, by June 30, September 30 , on December 20 and March 31 of each year, interest is due at an annual rate of 2 per cent. The regularization referred to in this paragraph and in paragraphs from 175 to 178 is permitted provided that the violations have not already been contested, on the date of payment of the amount due or of the first installment, with a deed of liquidation, assessment or recovery, contestation and the imposition of sanctions, including the communications referred to in article 36-ter of the decree of the President of the Republic of 29 September 1973, n. 600.

Regularization cannot be carried out by taxpayers for the emergence of financial and patrimonial assets established or held outside the territory of the State.

The regularization referred to in paragraphs 174 to 178 is completed with the payment of the amount due or the first installment by 31 March 2023 and with the removal of any irregularities or omissions. Failure to pay, in whole or in part, one of the installments subsequent to the first within the payment term of the next installment entails the forfeiture of the installment benefit and the registration of the amounts still due, as well as the sanction referred to in article 13 of the legislative decree 18 December 1997, n. 471, applied to the residual amount due as tax, and interest to the extent provided for in article 20 of the decree of the President of the Republic of 29 September 1973, n. 602, with effect from 31 March 2023. In these cases, the payment notice must be notified, under penalty of forfeiture, by 31 December of the third year following that of forfeiture of the installments.

Facilitated definition of the deeds of the assessment procedure (paragraphs 179 to 185)

With reference to the taxes administered by the Revenue Agency, for the assessments with adhesion referred to in articles 2 and 3 of the legislative decree of 19 June 1997, n. 218, relating to reports of findings drawn up pursuant to article 24 of the law of 7 January 1929, n. 4, and delivered by 31 March 2023, as well as relating to assessment notices and notices of rectification and liquidation not challenged and still open to challenge on the date of entry into force of this law to those notified subsequently, by 31 March 2023 , the sanctions referred to in paragraph 5 of article 2 and in paragraph 3 of article 3 of the aforementioned legislative decree n. 218 of 1997 are applied to the extent of one eighteenth of the minimum established by law.

The provisions of the first sentence also apply to assessment deeds with acceptance relating to the invitations referred to in article 5-ter of the legislative decree of 19 June 1997, n. 218, notified by 31 March 2023.

The notices of assessment and the notices of rectification and liquidation which have not been challenged and which can still be challenged on the date of entry into force of this law and those subsequently notified by the Revenue Agency, by 31 March 2023, can be defined as acquiescent pursuant to article 15 of the legislative decree 19 June 1997, n. 218, within the deadline set therein, with the reduction to one eighteenth of the sanctions imposed.

The sums due pursuant to paragraphs 179, 180 and 181 may also be paid in installments in a maximum of twenty equal quarterly installments by the last day of each quarter following the payment of the first installment. Interest at the legal rate is due on installments subsequent to the first.

The deeds issued as part of the voluntary collaboration procedure referred to in article 5-quater of the decree-law of 28 June 1990, n. 167, converted, with modifications, by law 4 August 1990, n. 227.

Facilitated settlement of tax disputes (paragraphs 186 to 205)

The disputes attributed to the tax jurisdiction in which the Revenue Agency or the Customs and Monopolies Agency is a party, pending in every state and level of the proceedings, including that before the Court of Cassation, even following a referral, on the date of entry into force of this law, can be defined, at the request of the person who proposed the introductory act of the judgment or of whoever took over or has the legitimacy thereof, with the payment of an amount equal to the value of the dispute.

In the event of a pending appeal registered in the first degree, the dispute can be settled with the payment of 90 percent of the value of the dispute.

By way of derogation from the provisions of paragraph 186, in the event that the competent Tax Agency loses the case in the last or only non-precautionary judicial ruling filed on the date of entry into force of this law, the disputes can be settled with the payment:

40 percent of the value of the dispute in the event of a negative outcome in the first instance ruling;
of 15 percent of the value of the dispute in the event of a negative outcome in the second instance ruling.

In the event of partial acceptance of the appeal or in any case the loss is divided between the taxpayer and the competent tax agency, the amount of the tax net of interest and any penalties is due in full in relation to the part of the deed confirmed by the judicial ruling and to an extent reduced, according to the provisions of paragraph 188, for the canceled part of the deed.

Tax disputes pending before the Court of Cassation, for which the competent tax agency has been unsuccessful in all previous levels of judgement, can be settled with the payment of an amount equal to 5 percent of the value of the dispute.

Disputes relating exclusively to sanctions not connected to the tax can be settled with the payment of 15 percent of the value of the dispute in the event of the loss of the competent Tax Agency in the last or only non-precautionary judicial ruling, on the merits or on the admissibility of the writ of introduction of the judgment, filed on the date of entry into force of this law, and with the payment of 40 percent in other cases. In the event of a dispute relating exclusively to the penalties connected to the taxes to which they refer, no amount relating to the penalties is due for the settlement if the relationship relating to the taxes has also been defined in ways other than this facilitated definition.

The facilitated definition applies to disputes in which the first instance appeal has been notified to the counterparty by the date of entry into force of this law and for which the process has not been concluded on the date of submission of the application referred to in paragraph 186 with definitive pronunciation. The facilitated definition is finalized with the presentation of the application referred to in paragraph 195 and with the payment of the amounts due pursuant to paragraphs 186 to 191 by 30 June 2023; in the event that the amounts due exceed one thousand euros, payment by installments is permitted, with application, as far as compatible, of the provisions of article 8 of the legislative decree of 19 June 1997, n. 218, in a maximum of twenty equal quarterly installments, starting from 1 April 2023

By 30 June 2023, for each autonomous dispute, a separate application for a facilitated settlement exempt from stamp duty is submitted and a separate payment is made. An autonomous dispute is understood to mean that relating to each contested act.

For definable disputes, the terms for appeals, even incidental, of judicial rulings and reinstatements, as well as for filing a counter-appeal in cassation, are suspended for nine months, expiring between the date of entry into force of this law and 31 July 2023.

Any refusal of the facilitated definition must be notified by 31 July 2024 with the methods envisaged for the notification of procedural documents. The refusal can be challenged within sixty days of notification of the same before the court in which the dispute is pending

Facilitated settlement of tax disputes (paragraphs 206 to 212)

As an alternative to the facilitated definition referred to in paragraphs 186 to 205, the disputes pending at the date of entry into force of this law before the courts of tax justice of first and second instance concerning tax deeds, in which the Revenue Agency, can be defined, by 30 June 2023, with the conciliatory agreement referred to in article 48 of the legislative decree 31 December 1992, n. 546.

Notwithstanding the provisions of article 48-ter, paragraph 1, of legislative decree no. 546, the sanctions reduced to one eighteenth of the minimum established by law, interest and any accessories shall apply to the conciliatory agreement referred to in paragraph 206 of this article.

Facilitated waiver of disputes in Cassation (paragraphs 213 to 218)

As an alternative to the facilitated definition referred to in paragraphs 186 to 205, in tax disputes pending at the date of entry into force of this law before the Court of Cassation pursuant to article 62 of legislative decree 31 December 1992, n. 546, in which the Revenue Agency is a party, concerning tax deeds, the appellant, by 30 June 2023, can waive the main or incidental appeal following the settlement settlement with the counterparty, finalized pursuant to paragraph 215, of all the claims brought before the court.

The settlement settlement referred to in paragraph 213 involves the payment of the sums due for taxes, the penalties reduced to one eighteenth of the minimum established by law, interest and any accessories.

Regularization of omitted payments by deflationary institutions (paragraphs 219 to 221)

With reference to the taxes administered by the Revenue Agency, it is possible to regularize the omitted or deficient payment:

a) of the installments subsequent to the first relative to the sums due following assessment with adhesion or acquiescence of the assessment notices and rectification and liquidation notices, as well as following a complaint or mediation pursuant to article 17-bis, paragraph 6, of the legislative decree 31 December 1992, n. 546, expired on the date of entry into force of this law and for which the payment folder or the deed of intimation has not yet been notified, through the full payment of the tax alone;

b ) of the amounts, also in installments, relating to the conciliations referred to in articles 48 and 48-bis of the legislative decree of 31 December 1992, n. 546, expired on the date of entry into force of this law and for which the payment folder or the deed of intimation has not yet been notified, through the full payment of the tax alone.

The regularization referred to in paragraph 219 is completed with the full payment of the amount due by 31 March 2023 or with the payment of a maximum number of twenty quarterly installments of the same amount with the first installment due on 31 March 2023

Removal of loads up to one thousand euros (paragraphs 222 to 230)

On 31 March 2023, debts of a residual amount, on the date of entry into force of this law, up to one thousand euros, inclusive of principal, interest for late registration and penalties, resulting from the individual tasks entrusted are automatically cancelled. to collection agents from 1 January 2000 to 31 December 2015 by state administrations, tax agencies and public social security bodies, even if included in the definitions referred to in article 3 of decree-law 23 October 2018, n. 119, converted, with amendments, by law 17 December 2018, n. 136, in article 16-bis of the decree-law of 30 April 2019, n. 34, converted, with amendments, by law 28 June 2019, n. 58, and in article 1, paragraphs from 184 to 198, of the law of 30 December 2018, n. 145. For the purposes of the consequent discharge, without administrative charges to be borne by the creditor institution, and of the elimination from the related patrimonial entries, the collection agent sends to the institutions concerned, by 30 June 2023, the list of canceled quotas.

The sums paid prior to the date of cancellation remain definitively acquired.

Scrapping quater – (paragraphs 231 to 252)

Without prejudice to the provisions for the cancellation of loads up to one thousand euros (paragraphs from 222 to 227), the debts resulting from the individual loads entrusted to the collection agents from 1 January 2000 to 30 June 2022 can be extinguished without paying the sums entrusted to the the collection agent by way of interest and penalties, the interest on arrears referred to in article 30, paragraph 1, of the decree of the President of the Republic of 29 September 1973, n. 602, or the sanctions and additional sums referred to in article 27, paragraph 1, of the legislative decree 26 February 1999, n. 46, and the sums accrued as premiums pursuant to article 17 of the legislative decree of 13 April 1999, n. 112, by paying the sums due as capital and those accrued as reimbursement of expenses for the executive procedures and notification of the payment notice.

As regards the methods of payment of the sums, the same can be made in a single solution, by 31 July 2023, or in the maximum number of eighteen installments, the first and second of which, each for an amount equal to 10 per cent of the total sums due for the purposes of the settlement, maturing on 31 July and 30 November 2023 respectively and the remainder, for the same amount, maturing on 28 February, 31 May, 31 July and 30 November of each year starting from 2024.

In order to be able to assess its position, the collection agent makes available to the debtors, in the private area of its institutional website, the data necessary to identify the definable loads.

If it is intended to adhere to this form of settlement, the debtor must demonstrate to the collection agent his willingness to proceed with the settlement by making, by 30 April 2023, a specific declaration, in the manner, exclusively electronically, that the same agent will be called to publish on its website within twenty days of the date of entry into force of the budget law; in this declaration the debtor must also indicate the number of installments in which he intends to make the payment, within the maximum limit established by paragraph 232.

If proceedings concerning the loads included in the definition are in progress, it will be necessary to indicate them and assume the commitment to waive the same proceedings, which, upon presentation of a copy of the declaration and pending payment of the sums due, are suspended by the judge. The extinction of the judgment is subject to the effective completion of the settlement and the production, in the same judgment, of the documentation certifying the payments made; otherwise, the judge revokes the suspension at the request of one of the parties.

By 30 June 2023, the collection agent shall inform the debtors who have presented the declaration referred to in paragraph 235 of the total amount of the sums due for the purposes of the settlement, as well as that of the individual installments and the day and month of expiry of each of them. This communication is also made available to debtors in the reserved area of the collection agent's website.

In the event of non-payment or insufficient or late payment, exceeding five days, of the single installment or of one of those in which the payment of the sums referred to in paragraph 232 has been deferred, the settlement does not produce effects and the statute of limitations and forfeiture for the recovery of the loads subject to declaration. In this case, with regard to debts for which the settlement has not produced effects, the payments made are acquired as an advance of the total amount due following the assignment of the load and do not determine the extinction of the residual debt, of which the collection agent continues the recovery activity.

This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/legge-di-bilancio-sanatorie-tregua-fiscale/ on Tue, 10 Jan 2023 05:49:19 +0000.