The countdown for the green light for the biennial preventive agreement is winding down: in a few hours the Revenue Agency will publish online the platform available to 4.5 million self-employed people (VAT numbers and flat-rates) which will allow taxpayers to reach an agreement in advance with the tax authorities on the taxes to be paid for the next two years, protecting them from possible controls.
THE TESTS
Checks which, in any case, cannot be carried out with the income meter stopped by the government a few weeks ago. Profitometer destined to remain in the drawer forever. From Fdi to the League to Forza Italia no one wants to bring the measure back to life.
Among the requirements for the agreement, from which an additional collection of 2 billion is expected compared to the current revenue, the absence of tax and social security debts of up to 5,000 euros. A gamble, that of the government, whose success will depend on how many adhere to the new measure for which the mesh of fiscal reliability has been decidedly widened by lowering the vote for those who decide to adhere. The model for joining the agreement, as mentioned, is ready: a tax software will do the calculation to put pen to paper on the proposal which must be accepted by October 30th. This, however, only for the first year and in relation to the 2024-2025 incomes. When fully operational, membership will be possible by June 30th. The government is focusing a lot on this measure, so much so that it links its success to the possibility of implementing the ‘mother of reforms: that of the personal income tax with a further cut in rates.
Late tax return, the composition with creditors can extend the deadlines: what changes
THE PARAMETERS
To encourage businesses to join, the government has widened the scope: those with an ‘ISA’ (fiscal reliability index) of less than 8 points will also be admitted (just over 50% of the total). It is not yet known (but it will be soon) what effects the voting rule will produce: what difference there will be between those who have, for example, a 7 or a 2. In short, we are starting but we will have to demonstrate a certain degree of loyalty: if we changes or the activity ceases, the agreement also ceases. It lapses in the presence of irregularities: undeclared assets, non-existence or non-deductibility of declared liabilities, modification or integration of the declaration or data provided such that a different quantification of the taxes due is determined. Adherence to the agreement is obviously optional, but if the VAT numbers say “no” to the tax proposal, they will end up in a sort of pool of activities which will be subjected to more stringent controls.
Those who accept will have a series of benefits, such as a moratorium on tax assessments and faster tax refunds. The objective is to bring all VAT numbers, within two years, into line with the tax expectations. And in this period of time they will all have to achieve a rating of 10, the maximum in the Isa, the synthetic indicators of reliability. For example, an accountant with a turnover of 70 thousand euros has an Isa rating of 7.75. In this case the income that this hypothetical taxpayer would have declared is 34,595 euros.
But the proposal that will come to him from the Tax Office will be 41,103 euros, in order to make him go from 7.75 to a score of 10 in 2 years. And what about the Redditometer as an assessment mechanism? We are moving towards retirement or, alternatively, a law will be passed that limits this type of tool to major tax evasion phenomena.
© ALL RIGHTS RESERVED
Read the full article at
The messenger
