Well-intentioned IRAP Warnings in the Rain and Civis in a Breakdown

A barrage of good and seemingly wrong notifications on IRAP hits taxpayers, with consequent blockages at the revenue agency’s online counter and services. Analyze and comment on a story with different implications.

For a few weeks now, reports have been received regarding friendly notifications regarding liquidation in accordance with the 36 bis that have been notified byrevenue agencyapparently denying the right referred to in Article 24 of Legislative Decree 34/2020 (the famous “Restart Ordinance”), which I include here as a useful reference.


1. Not due to Paying the balance of the regional tax on productive activities relating to the tax period in progress on December 31, 2019, without prejudice to the payment of the deposit due for the same tax period.

The payment of the first installment of the territorial tax advance on production activities related to the tax period subsequent to the current tax period on December 31, 2019 is also not due, to the extent provided for by Article 17, paragraph 3, of the Decree of the President of the Republic December 7, 2001, n. 435, or Chapter 58 of the legislative decree of October 26, 2019, n. 124, converted, with amendments, by the law of December 19, 2019, No. 157; The amount of this payment is in no way excluded from the calculation of the tax to be paid in the balance of the same tax period.

The provision in question does not apply to certain categories of persons, defined by law in paragraph 2 of the same Article 24, such as:

  • Insurance companies, administrations and public bodies
  • Banks and other financial intermediaries;
  • Topics with higher revenue or reward volume to 250 million euros in the tax period preceding the current tax period on the date of entry into force of this legislative decree.

Therefore, it is indisputable that the recognition of these benefits is due to most of the small and medium-sized enterprises that make up the economic fabric of our country, even taking into account the maximum turnover and fees set at 250 million euros.

But as mentioned above, many taxpayers receive warnings that seem to disavow this feature.

Well-known IRAP Notices: But Is This Just a Mistake by the Revenue Agency?

The practice documentation on this point is quite evident in the identification of special interest in compiling an IRAP model with special reference to compiling the same IRAP 2020 model, which is also well summarized in Circular 25/E 2020 which is in point 1.1. Compilation:

…Taxpayers who benefit from the 2019 IRAP credit exemption (pursuant to Section 24) are required to fill out Section XVIII of Part IS on their IRAP 2020 form, taking care to indicate:

  • In the “Help type” box, icon 1;
  • In column 1 “Help Code”, code 999;
  • In column 3 “Panel”, the IR segment;
  • In the following columns 4 “standard type”, 5 “year”, 6 “number” and 7 “article”, respectively, “1”, “2020”, “34”, “24”;
  • in column 26 «Type of costs», code 20;
  • In column 29 “Amount of Aid Due,” the amount of the 2019 IRAP credit unpaid due to the application of Art. 24 of the re-launch decree.
Decree-Law of May 19, 2020, n. 34, transferred under the law of July 17, 2020, No. 77, which contains: “urgent measures in the field of health, support for work and the economy, as well as social policies related to the epidemic emergency of COVID-19”
Revenue Agency Circular No. 25/H dated August 20, 2020

Often the notification issue is caused by an error or even a failure to complete this section.

However, these cases can be treated and Revenue Agency Circular No. 58/H 2021 any reports:

not complete is frame in IRAP Advertisement With regard to the 2019 tax period, it can, however, be regulated by filing a supplementary declaration, paying the fine referred to in Article 8, paragraph 1, of the Legislative Decree of December 18, 1997, n. 471, which can be determined by the institution of actual penance referred to in Article 13 of the Legislative Decree December 18, 1997, n. 472

Article 24 of the legislative decree of May 19, 2020, n. 34- Exemption from paying the regional tax on productive activities – clarifications
Revenue Agency Resolution No. 58 / E of September 29, 2021

It is quite clear that this solution is definitely possible even if there is a compilation error.

There is another point where one may fall into error and it is in Manage down payment due For 2019 I want to stress, they are still due.

A case study occurred to me where the company overlooked the payment of the second deposit for 2019 and in the ad the consultant requested at the time, making the mistake, exempted an amount that also included what was not paid in November 2019.

In this specific case, the agency not only refunded the unpaid advance payment, but, in my opinion, erroneously, the entire amount.

Revenue Agency ‘Disadvantages’

The case in the above example is striking, it was sufficient for the Internal Revenue – in the independent correction of what is indicated in the return of IRAP – to request Only the first payment omitted with related fines and interest, in order not to create the need to take corrective action, with Civis, in offices or via certified e-mail as a result of clogging these services with a practice that cannot become a subjective matter with the most accurate upstream verification. protection.

Taxpayers and professional operators have known all too well how these services like patch work for quite some time now.

It seems that the efforts of some departments of the Revenue Agency in wanting to create simplification tools for access and dialogue with offices were almost deliberately interrupted by other offices in the same agency…

With a more prudent and meticulous administration of ad filtering, we will avoid the burden of available services for the necessary corrections that we have now seen for a year or more.

Another case testifies to Urgent need for a permanent employment schedule at the Revenue Agency with representatives of professional operators; To somehow make it possible together Control the complexity of legislationSo as to avoid situations like the ones mentioned above.

And this is pending the next tax reform, which does not seem to have been prepared in such a way as to improve the actual situation.

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