THE corrective to the agreed biennial budget Between Revenue Agency and self-employed on the taxes to be paid in the following two years must wait. In the week that will see the kick-off of the measure desired by the deputy minister Maurizio Leo – June 15th will arrive software for the preparation of the proposal to 2.7 million VAT numbers subject to the Fiscal Reliability Indexes – the government should have passed a decree with further changes to the provision last February. But the measure did not enter the council of ministers Monday: it is postponed to the next one, scheduled for June 20, pending assessments from the Ministry of Justice on the part concerning collaborative compliance reserved for large companies. However, among the certain changes there is the moving of the deadline for joining from 15 to 31 October, which aligns the deadline with that for submitting tax returns. According to the drafts, then, the 1.8 million self-employed with the flat tax – for whom the agreement will be valid for only one year – will have the computer program in which to enter their data one month after the others, the 15th of July. It is difficult to develop a system that returns an offer that is convenient for them, considering that they already pay only 15% on average declared incomes of 16 thousand euros.
Flat tax only on the deposit – However, one of the most disruptive changes advocated by did not pass accountants and associations of Merchants And artisans to make more attractive the new regime: one flat fee more advantageous than the normal Irpef rates to be applied on the difference between the amount proposed to join the composition and the declared income. It would obviously have resulted in a heavy loss of revenue and, as is known, Leo hopes that the agreement will provide important resources with which to finance the subsequent steps of the tax reform (see the tax reduction for those with incomes over 50 thousand euros). The corrective decree should include a sop: a flat tax only on the first one advance payment paid, which will be increased by a fee equal to 15% of the difference between the two digits which drops to 12% for flat rates. For the down paymentIrap the increase will be 3%.
Stop investigations based on presumptions – Confirmed i benefits on the investigations front: the signing of the agreement will save the taxpayer from inductive ones, originating from the mere presumption who has hidden income from the tax authorities, even if it is based on “serious, precise and consistent” elements. The financial administration will not be able to carry them out, unless the VAT number lapses from the agreement because it has been ascertained through checks on the declarations (which must in any case be presented) that it has hidden activities from the tax authorities for a value greater than 30% of “emerged” revenues”. Formulation that legitimizes a “modest amount of tax evasion” allowed.
How the proposal will be developed – In exchange for these rewards, what effort will be required from those who join? The MEF decree is expected in the next few days which will detail the methodology followed to develop the proposal of an income deemed adequate on which the VAT number will pay taxes for two years, with the guarantee of not having to pay anything more if it has higher revenues than expected. What is known so far is that the information already available to the financial administration will have to be “valued” in the calculation, including theCurrent account registryand for self-employed persons subject to Synthetic indicators of fiscal reliability “the results of their application” will be taken into account. Once the software is available, we will find out whether the Revenue will ask those who have so far declared very little to make a “jump” demanding in terms of taxes to pay or if, instead, they will be satisfied with an increase content so as not to discourage membership.
Legitimized tax evasion or incentive for greater tax loyalty? – In the second case the tool will result in a legitimation of tax evasion, as the opposition fears. The doubt is legitimate because not only that person will have access to the agreement with the tax authorities 44% of Isa taxpayers which is based on the reliability parameters virtuous: the government, at the request of the majority parliamentarians, has decided to allow it to everyone. Including the probable tax evaders, who declare tens of thousands of euros less than the “reliable” ones and steal a large part of the 30 billion of tax gap on Irpef paid by self-employed and VAT numbers estimated in the latest Report on tax and contribution evasion. An example: according to the 2022 income Isas, companies that carry out activities of public establishments and have a score higher than 8 they have, for example, reported to the tax authorities over 50 thousand euros of average income against i 15 thousand of those with a score below 8. Deputy Minister Leo has repeatedly explained that the objective is to progressively raise the bar by bringing those with insufficient ISA votes to reach the highest levels of tax loyalty. Therefore bringing out the tax base, with relative recovery of revenue. Now the moment of truth is coming.
