(Finance) – Green light in the Council of Ministers for two other legislative decrees implementing the fiscal delegation which reforms the relationship between taxpayers and the tax authorities e simplify compliance. The two new legislative decrees follow the implementing provisions approved in Council of Ministers last week with the advance of the Irpef reform and the rules on international taxation.
In particular, sources from Palazzo Chigi reportthe first Legislative Decree implements an amendment to the Statute of Taxpayers’ Rights with the aim of guaranteeing the application of the principles of legal certainty and legitimate expectations of the taxpayer. Thanks to the new rules, the relationship with the tax authorities is changing through interventions that revise the adversarial principle, improve and simplify the regulation of requests and circulars that the financial administration makes available to taxpayers. The contours of self-defense are better defined: in the event of an obvious error on the part of the financial administration, the same, on its own initiative or at the request of the taxpayer, can withdraw the document more quickly than before.
The second Legislative Decree modifies the tax calendar through a simplification of deadlines. Furthermore, communications and invitations from the Revenue Agency will be suspended during certain periods of the year such as August and December. Taxpayers’ access to their tax information is also facilitated through digitalised and therefore quicker procedures. There is also a simplification of the pre-compiled declaration for employees and pensioners aimed at encouraging interaction with the taxpayer. Furthermore, from 2024, on an experimental basis, the Revenue Agency will make the pre-compiled tax return available not only for employees and pensioners, but also for holders of different incomes and for VAT holders. “The action is taken with a view to simplification, reduction and rationalization of obligations, to lighten the burden on taxpayers not only from a fiscal point of view” they underline from Palazzo Chigi “The excessive bureaucracy, the excessive number of obligations required and their complexity represents a burden for citizens and businesses, a burden in terms of time, dedicated resources, expense to use qualified professionals”.
“The two new legislative decrees implementing the tax delegation approved by the Council of Ministers are “in the logic of simplification, certainty and rationality of the tax system”. This was underlined by the Deputy Minister of Economy, Maurizio Leo, at the end of the CDM meeting at Palazzo Chigi. “We have approved two legislative decrees of the fiscal delegation – he said – they are two important measures because in the first we clarify what the taxpayer’s statute is, a regulation that came into force 23 years ago which required an update” and in which “we have simplified the whole practice”. “In the second provision – he added – we have simplified the taxpayer’s obligations declarations, payment terms. All in the logic of simplification, certainty and rationality of the tax system”.