With the press release n. 98 published yesterday in the evening, the Ministry of the Economy and Finance has announced that with “an upcoming regulatory provision” will come extended from 30 June to 20 July 2023 the deadline for payments resulting from the tax returns, IRAP and VAT of taxpayers affected by the application of the synthetic tax reliability indices (ISA), including those adhering to the flat-rate or so-called “minimum” regime.
The communiqué establishes that it remains instead stop the deadline of 31 July 2023 (since 30 July falls on a Sunday), for the payment with an increase of 0.4% as interest. It is therefore a “half” extension compared to the one that was arranged in several previous years, where the extension of the deadline for payment without the 0.4% increase corresponded to a similar deferment of the deadline for payment with the increase.
The same National Council of Accountants hoped that the same way could be done again this year but, in the interlocutions it had with the MEF, it had to take note of the “binding constraints of public finance” which did not allow a deferral beyond the deadline of 31 July. “The maximum was done – commented the President Elbano de Nuccio – to reconcile the legitimate requests of colleagues and taxpayers with the need to balance the state accounts”.
In the near future, however, added the CNDCEC Treasurer, Salvatore Regalbuto, the extensions will have to become “the exception and not the rule” and this can only happen “with full recognition of the principles of the Statute of Taxpayer Rights”. In this sense, the tax reform represents “an opportunity not to be missed”, also to “redefine the calendar of deadlines” and “overcome the now unbearable summer traffic jam”.
As far as taxpayers affected by the extension are concerned, the press release establishes that the extension applies to professionals and businesses carrying out activities for which the summary tax reliability indices (ISA) are approved; similarly to previous years, it must therefore be considered that the extension applies to subjects that meet both of the following conditions:
– carry out economic activities for which the ISAs have been approved, referred to inart. 9-bis del DL 50/2017;
– declare revenues or fees of an amount not exceeding the limit established, for each index, by the relative approval decree of the Minister of Economy and Finance (equal to 5,164,569 euros).
As in previous years, the press release states that they can benefit of the extension also taxpayers who:
– apply the flat-rate regime referred to inart. 1 paragraphs 54-89 of Law 190/2014;
– apply the advantage regime for young entrepreneurs and mobile workers referred to inart. 27 paragraph 1 of Legislative Decree 98/2011 (so-called “minimum tax payers”);
– have other reasons for exclusion from ISAs.
Instead, they must be considered excluded from the extension taxpayers who carry out agricultural activities and who are holders only of agricultural income pursuant to articles 32 ss. del TUIR (cfr. response to request from the Revenue Agency 2 August 2019 n. 330).
As in previous years, the press release states that the extension is yes extends to subjects who:
– participate in companies, associations and enterprises subject to ISAs;
– must declare income “for transparency”, pursuant to articles 5, 115 e 116 of the TUIR.
The extension concerns the payments of the sums resulting from the statements income tax and IRAP, therefore in particular:
– the 2022 balance and any first 2023 advance of IRPEF, IRES and IRAP;
– the 2022 balance of the regional IRPEF surcharge;
– the 2022 balance and any 2023 advance of the municipal IRPEF surtax;
– the 2022 balance and any first 2023 advance payment of the “dry coupon on leases”, of the substitute tax (15% or 5%) due by lump-sum taxpayers and of the 5% substitute tax due by the so-called “minimum taxpayers”;
– other substitute or additional taxes (e.g. the so-called “ethical tax”) which follow the same terms established for income taxes;
– the 2022 balance and any first 2023 advance of the IVIE and/or IVAFE;
– the VAT due on the higher revenues or fees declared to improve its reliability profile under the ISAs.
Since the press release also makes express reference to the VAT return, the extension to 20 July 2023 extends to the payment of the VAT balance 2022, if it has not been made within the ordinary deadline of last March 16, with the envisaged increases of 0.4% for each month or fraction of a month following the ordinary deadline and until June 30, without prejudice to the payment by 31 July with a further increase of 0.4% also calculated on the previous ones.