Tax reform and simplifications: here are the new instructions from the Revenue Agency
Among the new features, a stop to the sending of communications and invitations by the tax authorities in the months of August and December, new terms for payment in installments
ROME – Streamlined compliance and strengthened digital services. With circular no. 9/E today, the Revenue Agency issues instructions to the offices regarding the simplification and rationalization measures provided for by Legislative Decree no. 1/2024 in implementation of the Fiscal Delegation. Among the new features, a stop to the sending of communications and invitations by the tax authorities in the months of August and December, new terms for the payment in installments of the sums due as the balance and first advance payment of taxes and contributions and the progressive extension of the “PagoPA” platform for payments. In particular, the examination of the new rationalization and simplification measures regarding tax compliance is divided into four paragraphs, dedicated to simplifications relating to the payment of taxes, the rationalization of mandatory communications, the strengthening of digital services and suspension periods for communications and invitations to taxpayers. The circular also illustrates the news with some examples.
SUSPENSION OF SENDING COMMUNICATIONS AND INVITATIONS
The Revenue Agency, except in cases of non-deferrability and urgency, will not be able to send communications and invitations to the taxpayer in the following two periods of the year: from 1 August to 31 August and from 1 December to 31 December. The documents affected by the change include communications concerning the results of automated checks and formal checks of declarations, the results of the settlement of taxes due on income subject to separate taxation, as well as letters of invitation for spontaneous compliance. The provision does not eliminate the suspension, already foreseen by law in the period 1 August – 4 September, in relation to the payment of the sums due following the same type of deeds, as well as in relation to the transmission of documents and information requested from taxpayers by the Revenue Agency or other tax authorities.
NEW INSTALLMENT PAYMENT TERMS
New terms for the payment “in installments” of the sums due as the balance and first advance payment of the taxes and contributions resulting from the declarations and reports presented by the holders of insurance positions in one of the managements administered by the INPS. Article 8 of the Compliance Decree provides, in particular: the deferral, from 30 November to 16 December, of the deadline by which to complete the payment in installments due as the balance and first advance payment; the identification of a single expiry date, corresponding to the 16th of each month, by which to make the payment of the monthly installments following the first. VAT holders are also given the opportunity to reduce the number of periodic payments of a reduced amount. The changes also concern the methods with which payments are made. The Fulfillments decree in fact provides for the extension, even progressive, of the use of the “PagoPA” platform in relation to the sums that can be paid with the F24 form.
ONLINE SERVICES ENHANCED
The Adempimenti decree (Legislative Decree no. 1/2024) provides for both the launch of new digital services and the strengthening of those already active with the aim of further simplifying interaction with citizens. In particular, digital services will be made available to strengthen remote assistance channels, to allow the registration of private documents, the request for certificates and the exchange of documentation between taxpayers and Agency offices. The range of documents and communications available to taxpayers within the tax drawer will also be expanded.