Biennial preventive agreement for the self-employed, membership by July

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By John

A pact with self-employed workers on incomewhich lasts two years and from which the Treasury also hypothesizes it can collect 760.5 million: the government outlines the rules of the new preventive agreement biennial in draft of the legislative decree of implementation of the fiscal delegation.

The text arrives in the Council of Ministers tomorrow, then it will go to the Chambers for their opinion before the definitive passage and entry into force, as early as next year. Publication in the Gazette will rewrite many tax rules currently entrusted to decidedly dated texts. The new rules, followed by the Deputy Minister of Economy Maurizio Leo, will also make it possible to modernize the tax machine by entrusting the fight against tax evasion to new technologies and in particular to artificial intelligence.

But the focus is also on integration between the different databases, a real concern until now: currently many do not “talk” to each other. At the center is the relationship with taxpayers who, according to the legislator’s intentions, must participate more and more. As in the case of investigations. The keystone of the new text is the preventive agreement: it will allow taxpayers to reach an agreement with the tax authorities in advance for two years on their income.

The Revenue Agency will make the membership proposal available to taxpayers by April 2024 (but when fully operational the deadline is March 15th). Taxpayers will be able to join by July 2024 and, in subsequent years, by June. The agreement is aimed at taxpayers with a VAT number ‘carrying out business, arts or professions, both those who pay flat-rate taxes and those who apply synthetic reliability indices’.

But there are also limitations in defense of a transparent application: the indication in the tax return of data that does not correspond to that communicated, for the purposes of defining the proposed settlement, – for example – prevents access.

Or again: taxpayers subjected to fiscal reliability indices, the old sector studies, will have to have a high vote to join the agreement: at least eight. Or, if they have a low grade and can, they will update the data held by the administration.

Furthermore, they must not have tax debts or have at least paid off those over 5,000 euros. Also excluded are those who have not submitted tax returns or have received convictions for example for “fraudulent declaration through use of invoices or other documents for non-existent transactions”. It will be possible to get in order to overcome some of these ‘red lights’ and for this very reason the government expects to collect 748.1 million next year and 12.3 million in 2025. These are sums that it does not budget for in any case. The new implementation of the delegation also concerns something else.

It increasingly aims for preventive dialogue with taxpayers, especially during the assessment phase. A sort of mandatory dialectic is imposed between the administration and the taxpayer: for example, the Revenue Agency will have to dialogue in the event of an assessment and report.

The taxpayer will be able to join and communicate immediately. In the presence of membership the sanctions will be halved. More technology is on the way against tax evasion: this is how the rules for the preventive analysis of risky behavior are being revised. In fact, a revision of the rules is envisaged and to do this we explicitly refer to artificial intelligence which will serve to preventively ferret out the crafty people in compliance – it should be noted – with the privacy rules.

But the aim is also for greater integration of the databases: the information will be used by the Revenue Agency, also through interconnection between them and with that of public archives and registers.

Finally a squeeze: tax notifications, including disputes and therefore tax bills, can also be sent to the taxpayer’s digital address, providing for a second sending if the mailbox is full. The deadlines for payments and also forfeiture or prescription will start practically immediately, as soon as the PEC manager communicates to the tax authorities the arrival of the notification in the post office box.