I don’t think I’m stating heresy by writing that we are now close to the 2023/24 tax settlement but the concrete start of Biennial Estimate Agreement it still is on the high seas.
There first technical deadline of June 15th is around the corner, but there is no trace of the MEF implementing decrees.
Awaiting them are first and foremost the companies supplying the management software, which with the provision of the appropriate upgrades should enable tax professionals to operate and support taxpayers in their decision in this regard.
And in the meantime we talk about corrections to Legislative Decree 13 which would involve the very installation of this new institute, with the latest leaked hypothesis being that of one “agreed incremental flat tax”.
All this with all due respect to the principles of the Taxpayer Statuteof the good intentions with which the current Government had presented itself to want to respect and make these principles its own as a reference in every new initiative of a tax nature, and not least of our holidays, which we will probably have to at least remodulate in this summer’s itinerary to fit with a 2024 fiscal calendar still in progress.
Biennial preventive agreement, doubts about the only certain data. Tax deferral limited to July 31st?
I also learn from journalistic sources that to this we must also add the questioning of the only data hitherto considered certain by the specialized press and professionals, dictated by Article 37 of Legislative Decree 13/2024:
“Persons who carry out economic activities for which the synthetic indices of fiscal reliability have been approved and who declare revenues or compensation of an amount not exceeding the limit established, for each index, by the relevant approval decree of the Minister of Economy and Finance , required to make the payments resulting from the tax returns and those relating to regional tax on productive activities and value added tax by 30 June 2024, for the first year of application of the institution of the biennial composition with creditors referred to in this title, they can do so by 31 July 2024 without any increase.”
In my opinion the deadline July 31st for the payment of taxes without increases for potential creditors it can never be considered limited to those who join itgiven that the deadline for possible membership, now 15 October, is much later.
A different reading of the law would mean that no one will be able to apply the provisions of article 37 if not by anticipating the decision to join or not by that date, but at this point going in conflict with article 3 paragraph 2 of the Taxpayer’s Statute:
“2. In any case, the tax provisions cannot provide for obligations to be borne by taxpayers whose expiry is set before the sixtieth day from the date of their entry into force or of the adoption of the implementation measures expressly provided for therein.”
In this case, the MEF provisions preparatory to the publication of the software necessary to calculate the proposal have not yet been published.
Two-year composition with creditors: what income? What tax?
To date, however, we must point out that it is no longer just a problem of dates but of something else.
We are already in mid-June without having knowledge of the calculation method of the income that the Agency’s software will propose to the taxpayer and, according to the items relating to the soon-to-be-issued corrective decree, not even which tax we will then have to calculate for the purposes of self-liquidation of the advance payments:
- Irpef?
- Ires?
- Irap?
- Substitutive tax?
- Local additional charges?
We may find ourselves liquidating a first deposit in ordinary form and an adjustment at the expiry of second deposit For a different tax? Now everything is possible.
A bitter final consideration
A year has passed since the announcement of this new institute, this winter there have been several discussions between the parties involved: the tax professions including lawyers, accountants and tax experts, the Software Houses represented by Assosoftware, the representatives of the Government, the Mef and several parliamentarians of both the Chamber and the Senate, also with initiatives within the political buildings.
We then reached the definition of a text, Legislative Decree 13/2024 published at the beginning of the year, but find ourselves in this state of uncertainty in late June not only of the practice to be followed but also of the rule to be applied objectively no one expected it.
