It was published in the Official Journal of 15 June 2024, n. 139, SO n. 24, the decree of 14 June 2024 of approval of the methodology relating to the biennial composition with creditors (CPB) necessary for the formulation of the Revenue Agency’s proposal, in coherence with the data communicated by the taxpayer himself with the relevant software. The software “Your ISA 2024 CPB” was also published, which allows the calculation of the synthetic index of fiscal reliability for all approved ISAs and the calculation of the biennial composition with creditors proposal.
The methodology, developed with reference to specific economic activities, takes into account economic and market trends, individual and sectoral profitability as deduced from the ISAs, and the results of their application, as well as further data available to the financial administration.
On 20 June 2024, the Council of Ministers approved, in preliminary examination, a legislative decree introducing supplementary and corrective provisions. In particular, the rules introduced provide for a revision of the tax calendar and the integration of the biennial composition with creditors, both in consideration of the tax calendar and with further provisions relating to cases of forfeiture of the composition with creditors and regarding advance payments.
To facilitate the work of the Professional, an information letter template has been developed to be sent to customers and customizable declaration templates that the customer must release to request the proposal from the Revenue Agency and subsequently accept or reject the developed proposal.
