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Tax Pills

Starts the new fiscal age of the Synthetic Reliability Indexes or SRIs. Ready and online all the 175 models that will enter the 2019 income tax return

The Revenue Agency has elaborated the new “fiscal report cards”, or Synthetic Reliability Indexes (SRIs), to replace an equivalent number of preexistent “studi di settore”. Particularly, the new 175 fiscal indexes elaborated this year, will involve, on a regular basis, about 4 million economic operators representing the entire spectrum of taxpayers involved in the old “sector studies”. However, the 175 models for the application of the new Synthetic Reliability Indexes are now online in their final version on the Tax Agency official-website. Approved by the Director of the Revenue Agency, the models must be completed by taxpayers who in 2018 have prevalently exercised one of the activities subject to the indexes.
The Revenue-Act also identifies the full list of data, information and figures to be communicated for the 2019 tax period through the new ISRs. Particularly, the Synthetic Reliability Indexes cover various economic activities related to agriculture, manufacturing, trade, services and professional sectors. The approval of the models, already available in a draft version on the website of the Revenue Agency, follows the publication in the Official Gazette (Official Gazette of January 4, 2019) of the decree of the Minister of Economy and Finance that approved the introduction of 106 new SRIs, after the first 69 introduced in March 2018. With this second Revenue-Act publishe the SRIs program revision is therefore fixed and completed, ready to star from the year 2019.
How the new ISRs work - The 175 models for the communication of data relevant to the application of the new Synthetic Reliability Indexes must be transmitted electronically together with the tax return, directly, via Entratel or Fisconline, or through a professional intermediary, according to the technical specifications that will be approved forward with a specific provision. 
The data relevant for 2019 have been defined - The same provision establishes that the economic, accounting and structural data relevant for the application of the SRIs for 2019 are those indicated in the decrees of the Minister of Economy and Finance of March 23 and December 28 2018, to which will be added those already available to the Agency which, if significant, will be required for its application. It is however possible that, during the processing of the indices, the number of data relating to 2019 may be reduced and, in particular, that the accounting data are merged or replaced with those already provided for determining the income reported in the tax return.
The program of auditing activities - With a second Revenue-Act are also identified the economic activities for which is expected the revision of the SRIs applicable starting from the year 2019. The number of the ISRs approved by decree of the Minister of Economy and Finance is 89: of these, 31 relating to economic activities in the commerce sector, 25 relating to services, 18 to professional activities and 15 to manufacturing.
How the new fiscal report cards work – From now on, businesses and professionals will thus have a clear view of the correctness of their tax behaviors through a new statistical and economic methodology that will establish the degree (on a scale 1 to 10) of effective and verifiable reliability to comply with tax obligations.
In fact, Synthetic Reliability Indexes are made up of a set of indicators of reliability and anomaly and make it possible to size the level of taxpayers' tax reliability, as already cited, on a scale from 1 to 10.
The aims of the new SIRs - In short, the SIR Project is aimed at allowing taxpayers to know their degree of reliability as determined by the Tax Administration. With the goal of reaching tax compliance, taxpayers can also improve or adjust their fiscal declaration. They also provide, in case of a high reliability level of the synthetic index, a diversified reward mechanism, in order to ensure a clearer and better relation between the taxpayers and the Tax Administration. Particularly, the most "reliable" taxpayers will have access to important reward benefits, such as, for example, the exclusion from analytical-presumptive assessments, the reduction of the deadlines for assessment and exemption, within the limits set, by the application of the visa for compliance with tax credits.

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