(Finance) – “The confirmation of the reopening of the terms of the special voluntary reform provided for by the 2023 Budget Law resulting from the draft of the decree-law approved by the Council of Ministers on 26 March 2024, is particularly appreciable because it will allow taxpayers to regularize tax violations other than omitted payments and omitted declarations, even for years prior to 2022″ is what the President of the National Council of Accountants states, Elbano de Nuccio.
President de Nuccio underlines how “the regularization of annuity 2021 and previous ones had been excluded from the Milleproroghe conversion law of last February which extended the repentance special to violations committed in the year 2022″.
“To remove the anomaly – he continues – the Advise national promptly took action with the Ministry of Economy, to whom we would like to thank for having implemented the requests of the Accountants within the context of the constant institutional dialogue held”. Also “appreciable” – according to the President – is “the extension to May 31st of the deadline, expiring at the end of the month, for the removal of violations and for the payment of the amount due”.
For Savior Regalbuto, National Treasurer with responsibility for taxation, “as regards the package of rules relating to building bonuses, it is appropriate to reflect above all on the blocking of the remission to performing status. The draft which we have seen, in fact, prohibits access to the institute even to those who have duly submitted the communication for the exercise of the option for the discount on the invoice or the transfer of credit by next 4 April and this appears excessively limiting in cases where the correction of substantial errors becomes necessary. Furthermore – concludes Regalbuto – the decree affects the main residual hypotheses in which the transfer/discount was still possible, i.e. for interventions carried out by third sector bodies and for properties damaged by seismic events, hypotheses limited in number which, also for the social contexts to which they refer, would deserve particular attention, also taking into account the appropriate introduction of measures aimed at preventive monitoring of the value of the interventions which could allow adequate planning also in terms of the public resources to be used”