(Finance) – The Senate Finance Committee approved a favorable opinion on the corrections to the tax delegation on collaborative compliance and simplification of tax obligations.
Three conditions were placed on the provision: the introduction of the incremental flat tax for those who join the preventive biennial agreement, the postponement of the advance payment to the following year with installments, and, in terms of tax obligations, the extension from 30 to 60 days, starting from January 1, 2025, of the deadline for the payment of the sums requested following the verification of the declarations.
The government increases “taxpayer protections”, “avoiding the reinstatement of mass inductive instruments and institutions (such as the so-called income tax return)”, but “defining the scope exclusively on the individual cases of taxpayers who present ex ante tax risk profiles”: this is what the Senate Finance Committee urges in an observation contained in the favorable opinion given today on the corrections to the tax delegation regarding collaborative compliance and simplification of tax obligations.