Holiday interrupted: the notice from the Revenue Agency arrives just when you were about to dive into summer relaxation. A real drama for many families.
A gentle breeze of change is blowing through the world of taxes. The recent tax reform has brought an unexpected breath of fresh air even in the realm of communications of irregularities, commonly known as good-natured warnings. It seems that theRevenue Agency has decided to give ours a breather summer holidays and our Christmas celebrations.
We will no longer receive these dreaded communications neither while we are on the beach in August, nor during the holiday period at Christmas. It’s like an unexpected gift from the IRS, a bit of tranquility to fully enjoy moments of relaxation and joy! However, not everything is as strict as it seems. This reform also provided for exceptions, special cases in which the Revenue Agency will be able to however, send good-natured notices even during periods of suspension.
Tax surprise under the umbrella
So here’s the time to reveal in what situations the taxpayer could receive the good-natured warning while enjoying a well-deserved summer rest. But there’s more: we will find out if, by receiving the notice during these “suspended” periods, the taxpayer will still be able to benefit from an extension of the payment terms. There reform, reported in article 10 of the decree on obligations, clearly establishes two periods during which the Revenue Agency will not be able to notify communications regarding:
- The results of automated declaration checks.
- The results of formal checks on declarations.
- Payments of taxes due on income subject to separate taxation.
- Letters of invitation for spontaneous compliance, the so-called “compliance letters”.
These suspension periods are set by 1st to 31st August and from 1st to 31st December each year. But fear not, there is an exception to this rule! If situations of non-deferrability and urgency arise, the Revenue Agency could decide to send friendly notices even during these periods of suspension. And what is meant by “indiferrability and urgency”? Situations where tax collection is at stake, or where there is a need to report a crime, or even when it comes to subjects involved in insolvency proceedings.
So, for example, if you receive a friendly warning due to an automatic control of declarations and there is a risk that the deadline for notification of the tax bill will expire, it could also arrive in August or December. But let’s get to the crucial point: if you receive this notice during the summer break, you are entitled to aextension of payment terms? The answer, finally, is yes! A recent decree establishes that the payment terms for good-natured notices served in August will be counted starting from September 5th, thus allowing you to enjoy the summer without financial worries.
