(Finance) – The National Council of Accountants expresses appreciation for the corrective decree regarding cooperative complianceobligations and the two-year preventive agreement approved today by the Council of Ministers. decreein fact, accepts many of the proposals put forward by the National Council. In particular, of great importance are the changes introduced in the matter of biennial preventive agreement for which, among other things, an optional flat tax on the agreed increase in income varying between 10% and 15% is foreseen, as well as the clarification that the protection from assessments based on simple presumptions also extends to flat-rate taxpayers and includes VAT for taxpayers to whom the ISAs apply.
“The decree enhances the constant dialogue with the reference institutions. We have operated with the logic of meeting the daily needs of colleagues and, at the same time, making the existing regulatory tools more efficient such as, for example, the extension of the deadline to 60 days for the definition of friendly notices and, with regard to collaborative compliance, providing, for those who voluntarily adopt the tax control framework, the total non-application of administrative sanctions for violations relating to tax risks communicated in advance – he declares Elban of NuccioPresident of the National Council of Accountants –. I would also like to express my special thanks for the usual attentiveness received from the Government, in the person of Deputy Minister Maurizio Leo, from the Presidents of the Parliamentary Commissions that dealt with the measure, Massimo Garavaglia and Marco Osnato, and from all the members of the same Commissions and from the Revenue Agency”.
“The corrective bill incorporates some of our proposals which we consider very important – he comments Salvatore RegalbutoTreasurer of the National Council of Accountants with responsibility for Taxation –. In particular, the implementation of the deadline of October 31 for the submission of the income tax form and July 31 for joining the two-year preventive agreement, but above all the extension from 30 to 60 days of the deadline for the payment, in full or of the first installment, of the friendly notices. This last change was tenaciously requested by the National Council in the knowledge that the longer deadline will allow for more effective and less frenetic management of the notices by Colleagues but also by the Revenue Agency, with undoubted benefits for everyone. The rule required a tangible effort to identify the financial coverage and also for this reason the commitment of the Parliamentary Commissions, the Government and the Revenue Agency itself to introduce a most appropriate change must be valued”.