Voluntary and folders to act – Sole 24 Ore

ROME

The tax decree with the farewell to Equitalia, the scrapping of the folders, and the new hold on the Vat guarantee in the budget for 2017 in addition 4,26 billion of new revenue. To which you must add the takings of the reopening of the voluntary disclosure until July 31, 2017 (see the article on the page) is not encrypted in the table of the balances to the Dl. The text, bollinato by the general Accounting office of the State, was signed yesterday by the president of the Republic, Sergio Mattarella, and will be published in the Official Journal tomorrow.

The decree is dried compared to the drafts: 15 articles, compared to about 40 in the beginning. The operation of the relief has "hit" the chapters of the simplifications and of the actions on the sector studies. That may, however, be recovered in the course of the navigation of the parliamentary decree with the Room as a starting point.

numbers

The Dl provides, for the current year, covers total direct for the purposes of the debt to Pa for almost 2.6 billion absorbed by the so-called expenses “necessary” to the end of the year (from the participation in the military mission of peace in Libya in the financing of the investments for the Fs, see the service page), however, in line with the accounting framework of the maneuver. With almost a billion destined to the refinancing of the guarantee Fund for Smes. In 2017 the system of cover salt in a 4,24 billion, leveraging a portion of the increased revenue resulting from the tax package, all conveyed in the Fund for structural economic-policy actions. An "advance" coverage for this year, with an operation that also allows you to avoid a negative impact on the debt to Pa for 2017 (that is, the deficit on which are focused the spotlight of Brussels). But we see in synthesis the main news on the tax of the decree.

Collection

The most anticipated match is the scrapping of the roles of Equitalia (see the service below, which also includes the Vat and the fines, the discount granted will be interest and additional amounts. On the whole the definition facilitated are attributed to proceeds of eur 2.7 billion in the three-year period (2 in 2017, and 400 million in 2018 and 300 million in 2019). To this must be added another billion expected between 2018 and 2019 for the expansion of the tools collection. The final draft of the Dl is missing the ability, requested by the Municipalities, to be able to join the amnesty even if they collect their own fines and local taxes. In these municipalities there will be to understand how and if it will be rottamabili roles on local taxes such as Ici, Imu, Tasi, or Tarsu or even on the same fines. Article 2 the extension from 31 December 2016 to 31 may 2017, the possibility for the mayors to entrust to the agent in the public collection the recovery of local taxes.

a farewell to Equitalia

article 1 confirms the transformation from 1 July 2017 of the tax collection agent in a public statement. From that date the companies of the Group Equitalia is dissolved and cancelled from the companies register. The collection activity will be carried out by the entity instrumental called “Revenue Collection”. The statute of the new entity will be developed from Palazzo Chigi, and by April 30, 2017, with a Dpcm, the ad Equitalia, Ernesto Maria Ruffini, will be appointed as the extraordinary commissioner to manage the transitional phase.

The fight against Vat evasion

Arriving communications quarterly Vat invoices issued and received and of the liquidations of the fees. The operation on the front of the fight against Vat evasion (article 4) aims to reduce the tax gap of the missed payments of the tax. The new requirement also provides for the reduction of a series of performances with the farewell to the communication of data on leasing contracts; the sending of the data on intra-community acquisitions of goods; communications for operations in Countries in the black list. In addition, for the submission of the Vat return starting from the year tax 2017, the term extends until April 30. Close, even on vending machines and Vat warehouses.

Correction of declarations

the most important is the possibility to use compensation or refund in the following year most of the credit that emerges from the statement of notes to the benefit of incomes, Irap, or substitutes. The deadline for submission of the adjustment is fixed in the term of submission of the statement for the next year.

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