VAT numbers, letters from the internal revenue in the tax drawer in 23 anomalies in ISA

VAT figures, and letters from the Revenue Agency in the tax drawer regarding 23 identified ISA anomalies for the years 2018, 2019 and 2020. The ruling published on June 24 provides operational indications and technical specifications.

VAT numbersgive her 23 abnormalities in ISA you selectedrevenue agency New campaign Messages to taxpayers.

In the tax drawer Communications related to the possibility will be provided Omissions or perversions In the declared data for the purposes he is with the tax return.

To determine the details is Providing Revenue Agency Published on June 24, 2022, according to which the technical specifications related to ISA anomalies related to the 2018-2019-2020 triennium.

for owners purchase pricealso through intermediaries, the task of providing their own Response for IRS reports.

VAT numbers, letters from the internal revenue in the tax drawer in 23 anomalies in ISA

between Ads In the ISA base, the tool that has replaced sectoral studies is the close dialogue between taxpayers and tax authorities, with the aim of promoting Compliance with tax obligations and thespontaneous loyalty.

The judgment was published by the Revenue Agency on June 24, 2022 It is part of the strategies implemented by the financial department, and it is reported within tax drawer Providing taxpayer-related items and information to the taxpayer anomaly In the tax reliability indicators, in order to correct any Errors or omissions.

So the technical specifications attached to this ruling make it known to the owners purchase price The 23 anomalies On the basis of developing revenue agency letters, 11 related to business activities, 5 to professional activities and another 7 for both types of income.

Among the anomalies of ISA there are, for example, those related to Business in ordinary accounting in which there are serious and frequent inconsistencies in warehouse management, those relating to those who have excluded themselves from the application of indicators for periods of time unusual performance of the activity or inconsistencies derived from comparing data in individual testimonials.

The Letters from the Revenue Agency Sending them to VAT number holders can be found at tax drawer It is transmitted via Entratel to the broker.

Access to digital channels of communication between taxpayers and tax authorities is permitted through credentials SPID, CIE, Central Nervous Systemand on a residual basis if it is still usable with your Entratel / Fiscoline credentials.

A personal notice accessible in the reserved area of ​​the Agenzia delle Entrate website will inform the publication of communications regarding anomalies in ISA for the years 2018 to 2020.

Revenue Agency – Savings 24 June 2022
Defining the ways in which the Revenue Agency makes it available to required taxpayers to apply the synthetic indicators of tax reliability (ISA) referred to in Article 9bis of the Decree-Law of April 24, 2017, No. 50, converted, with amendments, by the law of June 21, 2017, No. 96 or their intermediaries, elements and information in order to introduce new and more advanced forms of communication between taxpayers and the tax administration, as well as preventively in relation to tax deadlines, with the aim of simplifying obligations, stimulating the fulfillment of obligations of tax authorities and encouraging the automatic emergence of tax rules – implementation of the provisions of Article I, Paragraphs 634 to 636 of Law No. 190
Saving June 24, 2022 – Annex 1
Technical specifications of the anomaly ISA

VAT numbers, ISA anomaly program for clarifications and clarifications, payments with diligent repentance

Using the appropriate software, VAT number holders can report any of them to the Revenue Agency Elements, facts and circumstances It does not know her the same, thus providing information unknown to her.

As explained in the judgment of June 24, 2022, the software allows you to describe items that are useful for justification of ISA . anomalies Reported by the Revenue Agency.

The software can also be used by intermediaries responsible for the transmission of proceeds in relation to taxpayers who have received a proxy.

The taxpayer also has a choice Organizing errors or omissions, with the benefit of reducing the penalties stipulated through an effective amendment, according to the dates and rules stipulated in Article 13 of the legislative decree December 18, 1997 AD. 472.

Leave a Comment