Tax Pills

The Italian Revenue Agency met the Iranian Tax Administration. Vat, advanced tax ruling on new investments and online services at the center of the meeting
foto delle delegazione
Exchange of best practices and sharing of know-how. These were the main purposes of the study visit of a delegation of Iran’s Tax Administration (Inta) at the central offices of Italian Revenue Agency, held in Rome from 5th to 7th December.
The visit of the Iranian delegation was aimed at promoting awareness of each other's tax systems and is also aimed at highlighting investment opportunities and at illustrating the reciprocal tax incentives. Moreover, it offered the possibility to get insights about the mutual tax systems.
During the study visit, representatives of the Italian Revenue Agency have described, among the other things, the tax system, the internal organization of the tax administration and the new strategical approach aimed at   simplifying tax procedures, improving the quality of the services provided to taxpayers, increasing the level of voluntary tax compliance.
The issues discussed – The first day of study visit has covered some issues on which the foreign delegation requested to deal with the Agency: the comparison of Italian and Iranian tax system; the internal organization of the Italian Revenue Agency; the mission, the budget, the internal organization of Inta. Moreover, the meeting offered the Inta delegation the possibility to get insights about performance, best practices, strategies and Agency’s results.
The second day was more focused on online tax services such as Fisconline and Entratel with which
citizens can fulfill all tax obligations online (for example registering leasing contracts), prefilled tax return, to make individual taxpayers send tax returns easier and quicker. Moreover, the Italian Revenue Agency described electronic invoicing in order to make companies reduce the current reliance on paper invoices.
During the second day, the Inta delegation has presented its tax system and the reforms underway oriented towards the needs of taxpayers and new technologies development.
The last day, particular attention was given to risk analysis applied to tax evasion and to the new approach of the Italian Revenue Agency “Cambia verso”, that focuses on prevention more than repression of tax evasion.
It was also explained the new advance tax ruling on new investments through which investors can obtain from the Italian Revenue Agency an opinion concerning any kind of tax issues (even cumulatively) with respect to a specific investment plan and its implementation (e.g., tax treatment of leveraged buy out transactions).
During the meeting, the Iranian tax administration had also the opportunity to learn about the functioning of the Italian Vat system. Vat basic principles were illustrated as well as Vat payment procedures and collection methods such as Moss (Mini One Stop Shop) for telecommunications, broadcasting and electronic services rendered to non-taxable persons, split payment regime for goods and services supplied to Italian public bodies and reverse charge where customer becomes liable for the Vat due.

Italian Revenue Agency's Cadastral maps enter Copernicus
logo Copernicus
The Italian cadastral mapping system enters Copernicus, the worlds’ largest single earth observation programme, directed by the European Commission in partnership with the European Space Agency.Lately, the programme has been using the cadastral maps of Agenzia delle Entrate in order to classify the buildings damaged by the earthquake that shocked central Italy on the 26th October, starting from the municipalities of Visso and Castelsantangelo sul Nera, in the Province of Macerata. Copernicus chose Agency's database, which is continuously updated and readily available throughout the Country. So cadastral maps from Italian Revenue Agency, which is also an EuroGeographics member, are supplied to the Copernicus Emergency Mapping Service, helping to assess the impact of the recent earthquakes in Italy.
The images and the data resulting from the calculations are available for free downloading on the Copernicus Emergency Management Service's official site:
Copernicus - Copernicus is the European Union's programme which constantly monitors the surface of the planet through the use of artificial satellites. One of the main objectives of the programme is to support the management of emergencies in the first hours after a disaster. Following the recent earthquakes, the Department of Civil Protection of the European Community activated this service, thanks to the technicians who visually assess the damage observing satellites’ images. Copernicus also aims to improve the management of the environment, understanding and mitigating the effects of climate change and ensure civil security.
EuroGeographics - EuroGeographics is the membership association of the European National Mapping, Cadastre and Land Registry Authorities. It brings together 60 organisations from 46 Countries. The Association’s main activities - explain the official site of the association - “focus on transferring knowledge, developing capacities; creating and implementing interoperability projects; and producing pan-European products based on the datasets from National Mapping, Cadastre and Land Registry Authorities”.

FiscoOggi è una pubblicazione dell'Agenzia delle Entrate - Ufficio Comunicazione
Testata registrata al Tribunale di Roma il 19.9.2001 con n. 405/2001
Direttore responsabile Claudio Borgnino