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Tax Pills

Revenue Agency clarifications on how to benefit from the new rules on amicable notices, or "avvisi bonari", to settle tax violations

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Thanks to the new 2023 Budget law, taxpayers will have the opportunity to benefit, depending on the different cases, from the reduction, from 10% to 3%, of the tax penalty rate whereas they have not paid the amounts due.
Indeed, for the amounts due following the sending of the so-called "avvisi bonari", relating to the 2019, 2020 and 2021 tax years, the new measure introduced by the Government will facilitate the settlement of such cases by requiring taxpayers to pay a 3% administrative penalty, and therefore not in full compared to the standard 10%, together with taxes, interest and additional amounts.

A general overview - With today Circular No. 1/E, the Revenue Agency has immediately clarified the perimeter of the new measure that, as already said, applies to notices concerning returns for the years 2019, 2020 and 2021. Particularly, introduced by the Budget Law 2023 to support taxpayers in the current economic situation characterised by the effects of the pandemic and the increase in the prices of energy products, the newly revisited rule provides a facilitated definition of the instalments in progress as of 1 January 2023 and also the extension from 8 to 20 quarterly instalments of the instalment plans for debts arising from the control of declarations.  In that regard, the practice document also illustrates, with concrete examples, the different possibilities offered by the rule and how effectively it works.

Conclusions – Given that, the Government has introduced for 2023 a particularly advantageous and variegated package of measures for the taxpayer, therefore they should start making the necessary assessments based on his or her own tax debt and judicial situation. Today Circular letter is the first step and a valuable instrument to help taxpayers to fully understand the new rules that can enable them to remedy to non-payment of tax due, in whole or in part.

Stefano Latini