The revenue, from 2017 via sector studies – Corriere della Sera

From theory to practice. The Manoeuvre 2017 will introduce the reform of the sector studies, which will contain, among other things, the end of ones not effective, and the introduction of a mechanism to reward the taxpayers with the highest index of loyalty tax. D to announce the change is the same as the deputy minister of Economy Luigi advance the meeting: “In the case of a historical evolution that indicates the reliability, and therefore, a high index of fidelity tax, the taxpayer will not more be subject to controls and checks, less than suspicions of fraud and will be able to count on a dynamic and more rapid refunds”. Therefore, studies of the sector not only as “evidence” on which to rely to pay taxes, but a tool to assess the reliability of the taxpayers. The tool used today to determine the sales of more than 3 million small companies and professionals will gradually be transformed and in a matter of a few years, it will not be used as a method of assessment to the presumptive income. According to advance the meeting and the operation will take place in two times: before the tax decree linked to the budget law) and, subsequently, the ministerial decrees. “The table with the categories go forward – says the minister – and we can even implement the decree, with other simplifications in the context of parliamentary discussion”. The revolution of the sector studies will be an indicator of compliance, i.e. risk and

reliability of the taxpayer. Each of them will have a “vote” from one to ten, and those with the best scores will benefit, an accelerated route to the tax refunds, the exclusion of some types of assessment, or a reduction in the period over which the tax administration can make his checks. Without underestimating the objectives of simplification envisaged by the decree and confirmed the periodic communication of Vat data (every three months) as well as the o bligation of electronic invoicing. Finally, he assured the arrival, with the budget law, the Iri for small businesses (taxation at 24%) and the payment of taxes in cash, which will get rid of some of the tools as the “spesometro”.

October 20, 2016 (amending the October 20, 2016 | 19:27)

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