Is reaching to the Rooms (14 November), the tax decree; and immediately was assaulted by an avalanche of amendments. The amendments are not changes, more or less extended, of a text, especially of the new regulations.
About the tax decree that revises in part the tax laws, it is known to the chronicles for the prediction of the scrapping of folders Equitalia and for the farewell to the field studies.
Let’s take a look at the recent changes and we see in detail the most important.
field Studies:
The reform of the sector studies, provides for the transformation, starting from 2017, in the indexes of reliability of tax, which are linked to levels of rewards for taxpayers and more reliable, also in terms of the exclusion or reduction of the assessments.
The goal is to stimulate the fulfillment of tax obligations and the strengthening of the cooperation between Tax authorities and taxpayers.
No more revenue adequacy but, as announced by the Ministry of the Economy, new indicators of tax compliance.
The innovative tool, based on the parameters, detects the degree of reliability of the taxpayer.
The indicators of compliance shall take into consideration the following elements:
-revenue, value-added and business income;
-regression model based on panel data (8 years instead of 1) with more information and better estimates;
-a model of estimate, which captures the cyclical trend without having to apply corrective economic, corrective crisis);
-new method for the identification of organizational models.
The indicators of economic normality (so far used for the estimation of revenues) will become indicators for the calculation of the level of reliability of the taxpayer with respect to a series of parameters. The reliability is measured on a scale from 1 to 10 and above 8 and you get the reward. Among the advantages, in addition, a smaller number of information to be included in the model of the transmission of the data.
it Will be a decree of the ministry of Economy to identify the new synthetic indices. When they come into force, shall cease to have effect all current regulations related to the sector studies.
Voluntary disclosure bis:
Expanded the voluntary disclosure bis also to those who have already joined the first procedure for the emergence of voluntary.
In the field of communications, Vat, penalties lower for the omitted or incorrect transmission of the data of each invoice to: 2 euros for each invoice, up to a maximum of one thousand euros in the quarter, and the penalty reduced by half (1 euro per invoice with the roof of 500 euros per quarter) if the transmission is carried out within the first 15 days of the due date. The penalty from 500 to 2 thousand euros per omitted, incomplete, or unfaithful communication Vat, also in this case reduced by half if the performance is made in the 15 days following the expiry date.
, For taxpayers who choose electronic billing by 2017, two new tax credits, one 50 euros and another 100 euros.
with regard To deadlines and procedures tax, on the 16th of June remains the term only for Vat, the Imu and Tasi, while the income tax, Irpef, Irap, and the Ires, will be paid for by June 30.
There is also the extension to the 23rd of July for the presentation of the 730, and transmit to the Caf and professionals, always with the picket on the basis of which, by 7th July, you must have disposed of at least 80% of the practices.
stretches to the summer break of the Treasury, extended to the entire month of August: everything is frozen from the first of August to the 4th September. Finally, the flat rate tax on real estate: the lack of communication of the extension of a lease does not result in the termination of the tax, but a penalty from 50 € to 100€.
The electronic invoice:
With a measure conducting, no. 182070/2016 the Italian Revenue Agency has defined the information to be transmitted, the format, rules, and technical solutions, as well as the terms for the electronic transmission of data of invoices issued and received, in total safety, for the exercise by the VAT payers of the option and for the making available of the information received pursuant to article 1, paragraphs 2 and 3, of legislative decree no. 127/2015. This option is triggered with reference to the transactions made from 1 January 2017.
as approved, the option introduced by the legislative Decree n. 127/2015:
-can be exercised by means of electronic services of the Revenue by the 31 December of the year previous to the start of the transmission of the data;
-has no effect for the calendar year of the beginning and for the four calendar years later;
-for those entering the activity in the course of the year that they intend to exercise the option since the first day of activity, the option has effect from the calendar year in which it is exercised;
-if not revoked, the option extends for five years in the five-year period.
The simplifications provided for taxpayers who exercise this option are:
-the ability to use the Interchange System (SdI) for the exchange of electronic invoices with its customers, fulfilling at the same time to the transmission of data by the Agency;
-the reduction of the term for the assessments of one year;
-access to the repayment priority;
-the same technical rules can be followed to fulfill the obligation of electronic transmission of invoice data provided by the article 21 of the decree-law no. 78 of 2010, as recently amended by decree-law no. 193/2016 (decree of the tax act) and who choose the option will be exempted from the performance expected by the new decree
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