The Revenue Agency intervenes with circular letter no. 6/2023 to provide information on the critical issues highlighted by professional orders and trade associations on the so-called measures. fiscal truce contained in the latest Budget Law.
Circular 20 March 2023, n. 6
Through circular no. 6/E published on 20 March 2023, which follows the practice documents no. 1/E of 13 January (where clarifications were provided relating to the provisions concerning the facilitated definition of the sums due following the automated control of the returns) and no. 2/E of 27 January 2023 (where discussions had been made on the other measures relating to the so-called tax truce, as introduced by law 29 December 2022, n. 197), the Revenue Agency has provided further clarifications regarding the facilitation rules dictated by the Budget Law for the year 2023, at the same time providing answers to the related questions, reported in the same document.
Furthermore, the answers to the questions formulated at the 6th national forum of chartered accountants and accounting experts and Telefisco 2023 are transcribed.
As for the issues, the document of 20 March dwells, in more detail, on the regularization of formal irregularities, on the so-called “special amendment” and on the accession and facilitated definition of the deeds of the assessment procedure, also providing feedback on the definition of the pending disputes and the regularization of omitted installment payments due following acquiescence, assessment with settlement, claim/mediation and judicial conciliation.
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Late sending of e-bills
The practice document of 20 March specified that the forwarding of electronic invoices to the Exchange System (SdI) beyond the ordinary terms is considered a formal irregularity, therefore remediable, provided that the same invoices are correctly included in the VAT settlement of competence, with relative payment of the tax.
Failure to send electronic payments correctly stored and entered in the accounts with payment of the due tax can also be remedied.
Special provision
The same circular also contains clarifications on the “special industrious amendment”, also introduced by the 2023 Budget Law, which allows for the legalization of violations relating to validly presented returns relating to the tax period in progress as at 31 December 2021 and to the tax periods previous.
The Agency specified that violations ascertainable pursuant to art. 41-bis of Presidential Decree no. 600/1973 (partial assessment) provided that they have not already been contested.
Facilitated definition of the deeds of the assessment procedure
The Budget law for the year 2023 had provided for the possibility of defining in a facilitated manner the deeds of the assessment procedure referring to the taxes administered by the Revenue Agency.
With regard to this issue, the Agency, through the circular under examination, explained that the deeds deriving from formal controls (article 36-ter of Presidential Decree no. 600/1973) do not fall within the scope of the definition facilitated by membership or acquiescence.
At the same time, the same deeds may fall under the special correction procedure for tax violations until notification of the outcome of the control has been received.
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Revenue Agency, Circular 20 March 2023, n. 6/E