On 25 January the Government definitively approved the Legislative Decree on Assessment That redesigns the relationship between the tax authorities and taxpayers.
It is specified that:
- the Unified Conference, on 20 December 2023, sanctioned the agreement pursuant to article 1, paragraph 2, of law no. 111 of 2023;
- land competent parliamentary commissions of the Senate and the Chamber of Deputies have given their respective favorable opinions, with observations;
- the Guarantor for the protection of personal data has given a favorable opinion with conditions and observations
modifying it draft legislative decree preliminarily approved on November 3, 2023:
Let’s see a summary of the new features planned for the assessment with membership also in light of what was introduced on the mandatory cross-examination by Legislative Decree on the New Taxpayer Statute.
Assessment with accession 2024: what the Tax Reform provides
The report on the decree released by the Government clarifies that a coordination intervention is necessary of the legislative decree 19 June 1997, n. 218, with the forecast of a generalized obligation of preventive cross-examination provided for by article 1, paragraph 1, letter e), of legislative decree 30 December 2023, n. 219.
On the basis of these provisions, law no. 27 July 2000 was introduced. 212, article 6-bis classified adversarial principle.
This principle guarantees the right of the addressee of the document to present his defence, once the investigation has been completed and before the tax ruling, and corresponds to the duty of the financial administration, in compliance with article 97 of the Constitution, to update the investigation by “opening a window” on any allegations made by the interested party.
The assessment with membership constitutes a process definition tool, agreed upon, and is therefore an alternative way of definition.
Let’s see some of the new features on assessment with membership as highlighted in the government report:
- prediction which includes not only the invitation to make observations but also the invitation to submit a request for the definition of the assessment with acceptancein place of the observations, among the information to be included in the provision form shared with the taxpayer, for cross-examination purposes;
- repeal of the mandatory invitation referred to in article 5-ter. This article contains a partial and sectoral regulation of the right to be heard, superseded and absorbed by the general provision referred to in article 6-bis of the newly minted Taxpayer’s Statute;
- preclusion for the taxpayer who has already availed himself of the right to submit an application for assessment with acceptance from re-submitting it following notification of the assessment notice or adjustment both in relation to income taxes and VAT (art. 6, paragraph 2-quater), and in relation to other indirect taxes (art. 12, paragraph 2-ter).
- elimination, in article 6, paragraph 2, of the reference to article 5-ter, as an obstacle to post-assessment membership and introduction of new paragraphs which provide for the possibility of presenting:
- 1) request for membership in the case of assessment or rectification notices, or recovery documents excluded from the application of preventive cross-examination, within the deadline for submitting the appeal;
- 2) request for adhesion in the case of notices of assessment or rectification or of recovery documents to which preventive cross-examination is applied, within thirty days of communication of the draft measure;
- 3) request for membership within fifteen days of the notification of a notice of assessment or rectification, or of recovery documents for which preventive cross-examination is applied, if in that phase the taxpayer has only submitted observations on the draft measure;
- clearer configuration of article 5, as a general regulation of assessment with acceptance, with the provision of the possibility of activating the membership procedure on initiative only in cases where the Administrationby way of exception, is exempted from the obligation to guarantee preventive cross-examination or the taxpayer has submitted an application for membership pursuant to the new article 6;
- delimitation of the object of the assessment with acceptance in the cases in which the taxpayer presents the request following notification of assessment or rectification notices, or recovery deeds preceded by the notification of the provision scheme, pursuant to article 6- bis of the Taxpayer’s Statute, for which he submitted observations.
- explicit provision of verification of payment of the agreed amount (or the first instalment) as a condition for issuing a copy of the assessment with acceptance;
- explicit provision, in accordance with the guidelines of the Supreme Court, of the applicability of the assessment with adhesion to the recovery documents; – standardization of the procedures provided for in articles 5 and 11, pending the general introduction of preventive cross-examination in the Taxpayer’s Statute;
- introduction of the possibility for the taxpayer (new article 5-quater) to adhere to the findings of the assessment reports (without conditions, i.e. subject to the removal of obvious errors, such as calculation errors) within 30 days of the relevant delivery, with the reduction of sanctions to half of those foreseen in the case of ordinary membership. In the case of “conditional” membership, the body that drew up the report, within ten days following the communication, can correct the errors indicated by the taxpayer by updating the report, immediately informing the taxpayer and the competent office of the Revenue Agency.
It is important to underline that the changes regarding assessment with acceptance come into force for documents issued from 30 April 2024.
You may be interested in the following PDF eBooks and paper books:
2024-01-26 19:30:02
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