What does the new Tax Bonus provide for those who have always been corrected together with new amnesties and scrapping for fines and tax reform files? We are working deeply on the revision of a tax system to be made more fair, transparent and efficient: the Meloni government has always talked about the need to change both the taxation for Italians and the systems to facilitate the payment of debts by allowing them to be paid instead of bypassing them. The latest news also speaks of possible rewards for taxpayers in good standing with the payment of taxes.
Tax bonus for those who have always been corrected New amnesties and scrapping for fines and files in tax reform
Tax bonus for those who have always been correct
Beautiful surprises are preparing to arrive for the citizens who, despite many sacrifices and commitments, have always been fiscally correct: the deputy minister of the Economy Leo would, in fact, have announced the debut of a new bonus to be recognized only to those who are up to date with the payment of taxes.
The government’s idea is to define bonuses not only for those who accept the pact with the tax authorities and reductions for companies that hire them, but also to develop a system that should provide for a sort of tax report of each taxpayerwhereby those who are in good standing with taxes are rewarded and will pay less taxes.
On the other hand, for those who receive a low grade on their report card, explained Deputy Minister Leo, for example 3, they will be able to receive a 4.0 membership proposal from the tax authorities, in order to be able to define a payment system for them and reach an acceptable level on report card.
New amnesties and scrapping for fines and tax records
The new tax bonus to reward taxpayers compliant with the duty of paying taxes could be accompanied by new amnesties that are preparing to arrive with the new tax reform 2023together with those already in force.
According to the latest news, the government would have announced its intention to define a new amnesty in the tax reform to give once again a new possibility to debtor citizens with the State to regularize their positions in a facilitated way but it is not yet known how and for whom it will actually be,
What is known at the moment is that the new amnesty should concern the deeds contesting the sanctions but there is still little leaked news on what the new amnesty should provide in detail, how it could work and the relative times.
Among the tax innovations already approved for taxpayers in debt to the tax authorities are also the extensions of the terms for the regularizations in force for the special repentance and the regularization of the formal violations.
In fact, the deadline for the regularization of formal violations committed up to 31 October 2022 has been extended to 30 October 2023, for which it is necessary to make the payment of 200 euros, and the deadline for the special correction of violations has also been extended tax with payment of the fine reduced to one eighteenth of the minimum by paying the first or only installment from 31 March 2023 to 30 September 2023.
The deadlines for:
the definitions of tax disputes, the deadline for submitting a specific application is set by 30 June; the facilitated conciliation of tax disputes, which consists in the possibility of entering into a conciliatory agreement by 30 June 2023 to benefit from the reduction of penalties to one eighteenth of the minimum; the facilitated waiver of disputes pending before the Court of Cassation, which provides for the same benefit on penalties, with the waiver of the main or incidental appeal by 30 June 2023. The new amnesty that is expected in the 2023 tax reform, together with the new extensions established, will join the many other amnesties currently already in force for the payment of bills and fines and which represent an excellent opportunity for taxpayers to regularize their positions before to the tax authorities, from the new 2023 scrapping for total forgiveness of fines of up to one thousand euros received between 2000 and 2015 and reduced payments for those with debts exceeding one thousand euros, to the new amnesty that allows everyone to pay a fixed amount of 200 euros those who have received files for debts with the tax authorities but only for taxpayers who receive notices or files for formal violations, for example for formal irregularities relating to income tax, VAT and IRAP committed up to 31 October 2022.
Without forgetting the new amnesty that allows you to pay the amicable notices received for taxes, social security contributions disputed by the tax authorities, with interest and reduced additional sums, calculated at 3% instead of 10% and with interest at 3.5%.
The 2023 amnesty with penalties at 3% instead of 10% applies only to amicable notices for which the payment deadline has not expired relating to the tax periods in progress as of: 31 December 2019, 31 December 2020 and 31 December 2021, for which the facilitated definition applies to returns presented in 2020, 2021 and 2022 and both for direct income taxes and for VAT.