THE’agreed quote operation biennial comes to life. The system of fiscal emergence on which the government is betting everything to recover resources useful for the maneuver is ready to start, without any slippage compared to the deadline for membership set for 31 October. From Monday the tax accounts will be ready and available online to allow taxpayers to evaluate the costs of joining the special repentancewhich allows the years preceding those of the agreement to be remedied.
New possibilities thanks to special repentance
Precisely thanks to the measure introduced during the parliamentary examination of the omnibus decree, the preventive agreement has been enriched with a new possibility: taxpayers who apply the Isa (synthetic indicators of fiscal reliability) will be able to adhere not only to the two-year pact with the tax authorities for 2024 and 2025, but also to a definition, defined as “special”, for the tax periods from 2018 to 2022.
Sogei and the calculation of the substitute tax
It was she who worked on the first step to set up the entire mechanism Sogeiwhich has prepared a specific calculation tool in the so-called ‘tax drawer’ of taxpayers with a VAT number subject to Isa. A table will contain the taxpayer’s useful information elements and the calculation of thesubstitute tax to be paid for any acceptance of the repentance option.
Inside the tax drawer, this data will be made available in processable format (.csv) so that the taxpayer (or his authorized intermediary) can download it onto his PC for use. The updated summary sheet and the .csv file will be accompanied by a reading guide and will be available to all interested taxpayers.
The importance of tax compliance
The government’s objective remains that of tax complianceand the concordat represents the main instrument of this strategy. October will be the crucial monthsince all those who wish to join will have to do so by the 31st, reiterated the Deputy Minister of Finance, Maurizio Leo, rejecting the request for an extension received from the accountants. «If it were up to us – he clarified – we would like to give an indefinite extension for the agreement. We are always well aware of the needs of professionals and businesses”, but the maneuver calls and the need for resources is urgent.