Starting next year, the Revenue Agency will also make the pre-filled income tax return available for holders of different incomes and for holders of VAT numbers.
The annual declaration for withholding agents is simplified, and the Unique Certification for flat-rate subjects and those under a tax advantage regime is eliminated
The latest meeting of the Council of Ministers brought significant changes in the tax area. Among others, the intervention in the Taxpayer’s Bill of Rights is highlighted, as well as measures aimed at rationalizing and simplifying tax compliance.
Simplification of tax compliance is pursued with the broader goal of:
- Encourage spontaneous compliance
- Reducing compliance and harmonizing declaration and payment terms
- Simplifying forms and increasing digital services available to citizens
- Promoting the digitalization of services for small and medium enterprises
The Council of Ministers has provided that from 2024:
- The deadline for submitting income and regional tax returns will be brought forward from November 30th to September 30th
- For Ires subjects, it will be on the last day of the ninth month following the end of the tax period.
Furthermore, it has been communicated that the annual declaration for withholding agents will be simplified, and the Unique Certification for flat-rate subjects and those under a tax advantage regime will be eliminated. It is expected that, from next year, the Revenue Agency will also make the pre-filled income tax return available for holders of different incomes and for holders of VAT numbers.
Taxpayer’s Bill of Rights
To ensure the effective application of the principles of legal certainty and the legitimate reliance of the taxpayer, it is established, among other things, that:
- Legal presumptions do not apply retroactively
- All measures that adversely affect the recipient must be preceded, under penalty of annulment, by informed and effective contradictory proceedings
- Tax acts, the reasoning of which can also occur by reference, must be reasoned “under penalty of annulment”, with specific indication of the assumptions, means of proof, as well as the legal reasons on which the decision is based.
Moreover, the ten-year obligation to keep tax documentation is extended to accounting records (after the decade, the financial administration is precluded from using the documentation for evidentiary purposes), and the principle of ne bis in idem in the tax procedure is expressly introduced, establishing that the administration can exercise the investigative action only once for each tax period.
