The Chamber has been approved the law tax decree< / span> connected with the Law of Budgetary 2017, vote to trust in the sitting of November 16. The text goes to the Senate for the go-ahead for the final by 23 December. Includes: scrap folders collection, Equitalia was annexed to the Revenue Agency,voluntary disclosure bis reform area studies< / span> (replaced by indicators of tax compliance) and a number of simplifications.
=> the tax Decree with the vote of confidence
The passage to the Chamber resulted in changes compared to the original text, and, given the times now tight (including the pause at the close of the referendum on the 4th of December), in all probability there will be no further changes to the Palazzo Madama. we See the main measures, underlining the changes introduced to Parliament.
Scrap-folders
Definition reduced: of the folders collection, with payment in full of the amount due (tax or fine road), and the exemption of penalties and default interest. The scrapping relates to the folders assigned to the tax collection agent (not just Equitalia) from 2000 to the 2016 (the term is extended to your Room).
=> tax Decree: destruction folder extended
it is expected the payment to rate: a maximum of five (compared to the four originally envisaged), three of which are within in 2017 (in July, September and November) and two In 2018 (April and September). The tax collection agent shall report the amounts due by 31 may 2017. payments 2017 must cover 70% of the amount due, the remainder to be paid in 2018. The taxpayer must comply with the procedure within march 2017 (no longer on the 23rd of January).
Goodbye to Equitalia
the functions of The agent of the collection go to the Revenue Agency. It is expected that all employees, no longer predict (as originally planned) a final exam.
Voluntary disclosure bis
the New procedure of voluntary cooperation for theemergence capital held abroad or in Italy, but not declared. The rules are basically the same as those already foreseen in 2015: you pay taxes while there are discounts on penalties and a cancellation penal offences related to the evasion, provided it does not constitute a more serious offences like money laundering). Can be remedied with the violations orders up to 30 September 2016, the term for the regularization is the July 31, 2017.
=> Voluntary disclosure bis at the start: the model of membership
The Chamber has expanded the audience, I agree with the adherence to the procedure also to those who had already used the first voluntary.
field Studies
Disappear the studies of the sector, replaced by indicators of tax compliance: the reform will happen in 2017, on the implementation modalities will be fixed by the ministerial decree of the Economy, which will be used for the new indices of reliability tax.
=> sector Studies to the goodbye
Simplification of tax
There are several measures of tax simplification, including the penalties lowest on communications VAT for the omitted or incorrect transmission of invoices: 2 euros for each invoice, up to a maximum of one thousand euros per 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. 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.
tax Credits for the electronic billing: 100 euro for the technological adaptation and the other 50 euro, one time only, usable only once, for the electronic submission of invoices. Delete the tax day, June 16, that remains the deadline for the TASI and the IMU, while the payments of personal income TAX, IRAP and IRES occur by June 30.
Among other measures: an increase in guarantee Fund SMES, longer declaration notes, no tax for travel costs of small entrepreneurs, the automatic renewal of the coupon dry, subsidies for access to the credit farms.
