Lunedì 20 Febbraio 2017 - Aggiornato alle 19:30
Here are the tax enforcement new guidelines for 2017
Promotion of tax compliance, voluntary disclosure and fight against tax evasion. These are the main topics at the center of the brand new guidelines addressed to the operative offices of the Italian Revenue Agency, according with the Ministry of Economy and Finance fiscal strategy . Today the Central Directorate for Tax Assessment of the Italian Revenue Agency releases the operative guidelines for 2017 in order to increase the number of tax assessments and to obtain even better results in terms of tax revenue, encouraging tax compliance and reducing invasive controls for taxpayers with a low risk score. At the same time, the operative offices will have to enhance the activities aimed at recovering the Vat tax gap, at fighting Vat frauds and at tackling illicit tax refunds and compensations.
Focus on tax compliance – In 2017, the Italian Revenue Agency will be engaged in a “compliance programme”. As part of this strategy, the Tax Administration is sending to all kind of taxpayers letters to highlight incongruities and to enable them to check and correct their fiscal position. It is an opportunity for taxpayers that will have a reduction of penalties and will avoid future tax assessment and an important efficiency tool for the Tax Administration, that, on the one hand, fosters the implementation of spontaneous tax obligations and, on the other, can address resources on taxpayers with tax evasion high risk score. In 2016 these “tax alert” letters overcome 700 thousand and in 2017 the Revenue Agency will improve this number. Next year will also be strategic for new activities aimed at encourage spontaneous declaration of taxable incomes, making available to taxpayers all data regarding sent and received invoices.
How to tackle tax evasion, here are the new guidelines for 2017 – To cut the VAT tax gap, which has "weighed" in 2014 for about 40.2 billion on the “shoulders” of the State budget. That’s one of the main goals put on top of its “new year working-agenda” by the Italian Revenue. At the same time, redirecting more resources on taxpayers less cooperative and unlikely to comply with the requirements on transparency, for example those who put into practice complex systems, seemingly legal, with a view to evade taxes. On the tax enforcement side, to the Revenue offices is asked to furtherly quantify the resources in an even more useful way so as to increase the total of both the additional taxes assessed and those defined, the same for the Vat. Among the objectives addressed to the Administration offices, is also pointed to improve the quality of fiscal checks and inspections on both medium and large companies, those with turnover, gross profits or rewards declared between 26 million euro and 99.9 million euro. On the same fiscal path, the new year coming will also see an increase in the number of tax controls the concerning VAT subjects. On the opposite, fiscal checks on the register will be reduced, due to the parallel decrease in the number of acts subject to registration in recent years. A particular attention will be placed on the selection of documents to be scrutinized, focusing on cases with an "high-risk” fiscal profile or “with high deviation thresholds” in relation to the data already monitored by the Revenue Agency. However, the opening of an adversarial principle with the taxpayer is always prior to the issuance of a fiscal notice demanding for a tax rectification. Finally, at the central level the coordination of sensitive anti-fraud activities will be delegated to two different structures: Fraud and Ucifi, respectively engaged both in major frauds concerning international tax offense.
Voluntary disclosure, step “two”, get to work - The Revenue Agency’s Provincial Directorates have already almost closed the full scrutiny of the demands related to the "first" voluntary disclosure program. About phase “two”, is asked to the Revenue offices to start the ordinary fiscal enforcement activities as quickly as possible, just from the first days of 2017. The goal is to verify that the due payments have been effectively completed by taxpayers ahead of the legal deadline.
Patent box - Particular attention will be placed in the processing of "patent box" applications, aimed at signing a prior agreement to take advantage of a preferential fiscal treatment of income arising from the use of intangible assets. All Regional Direction involved will allocate an adequate amount of resources to achieve the goal, by December 31, 2017, to run and truck all the applications filed in 2015. Then the offices will address their attention to the trucking of the applications presented in 2016.
(st.la – va.ib.)
Italy’s Revenue Agency new sms-based tool. 2.400 taxpayers, the first to be informed of tax refunds via short-message-service
Are more than 2.400 the Italians who
have already received a text-message from the Revenue Agency
that invites them to verify the effective accreditation in their favor of a tax refund just validated by the Administration itself.
Almost half of a million taxpayers already registered in the sms-based new tool - This tranche of taxpayers are just a fraction of the 400.000 citizens who have so far provided their mobile phone number to the Revenue Agency through a specific online section, expressively devoted to all Web-accessible services offered by the Administration to citizens.
For all of them, from now on, will be “more” easy to remember deadlines,
deal with due payments and keep under control the arrival
of an awaited tax refund, thanks to a personalized sms text-message, sent in
time, that will allow to avoid errors and eventual omissions.
How to register to the new service - To register for the new service,
started at the end of October, Fisconline users have to
access to the private area, to read the information and
provide their mobile phone number. However, those who do not use Fisconline
are still entitled to online services. Yet, firstly they must
get pin and password. The request can be done
directly on the website.
Sms-Revenue Agency last agenda - The first sms-text message was displayed in November by citizens who had to pay a specific amount of tax income due, but had not received the relevant note, and those who had to pay every year specific registration taxes, for examples for a lease, and often happen to forget the deadlines.
Now is the “fiscal refunding” time – But right now, time has come also for the beneficiaries of a tax refund. In fact, during the weeks from November 18 and December 1,
the Agency announced the news via sms-text message to more than 2.400
citizens, at the same time asking them to verify that the accreditation had been
The next tranche of sms - The incoming sms-messages in December regards rents and it informs that
"The annual register tax on its lease
expires in December. Please note that you have 30 days for payment, starting from
the new tax year”. Through this short message, the Revenue Agency remember
to individual landlords, who have entered into a multiannual contract and opted for the registration tax payment
year by year, that have thirty days to pay the
due tax amount. The aim of applying the sms-info-message strategy is to prevent, for a mere misunderstanding or a simple lapse, that
taxpayers find themselves pushed to pay later both penalties and