To whom and how to comply with the tax authorities

new wave of Letters of compliance byrevenue agency. After comparing data electronic bills Receive, the tax administration will warn taxpayers who did not send VAT return for 2021or they moved it without the VE part.

In the Goodwill notifications The agency provides recipients with Instructions to comply With tax authorities: There is time until July 29 to submit the late form.

Letter from the Revenue Agency for non-refundable VAT: how to comply

With the July 5, 2022 provision, the Revenue Agency identifies the ways in which it is made available to taxpayers and Finance Police Information that can be inferred from electronic billing (eg sale of goods and services rendered and received, to and from permanent persons abroad, daily payments sent).

From this information, the agency found some anomalies, which indicate that the VAT return or part of the VAT may be omitted, and then send compliance letters, or automatic compliance. In the July 5 ruling, the Internal Revenue provides the recipient of friendly notices with the data necessary to provide Ad removed within 90 days From the deadline to send it (the original deadline was April 30): to comply and pay lower fines thanks to active repentance, therefore, there is time until July 29.

The facilitated procedure also covers cases where a violation has already been verified or access, inspection, verification or other management control activities have already been initiated, of which the parties involved have formal knowledge.

Editable Agency Notices: What Recipients Can Do

In addition to filing the return by July 29, the taxpayer can:

  • Request to the Revenue Agency More information relating to its position;
  • Connect unknown items Tax authorities are useful for justifying violations that arose from the comparison of electronic invoices and taxpayer returns.

In any case, the recipients of the report can also refer to the incoming communications within their financial drawer and the billing and rewards web interface.

Excluded from the facilitated procedure

The July 5 clause also defines cases in which taxpayers cannot benefit from the facilitated procedure.

The facilitated procedure cannot be applied if:

  • The deed of liquidation has already been notified;
  • If sanctions measures or assessments are generally reported;
  • If the notification of violations that were found after the results of the official and automated examinations conducted by the agency have already been delivered.

All details are provided in the Revenue Agency July 5th.

Provide AdE n. 263062 dated 5 July 2022
Application of Article 1, paragraphs 634 to 636, of Law No. 190 – Communication to promote automatic fulfillment of subjects for which a VAT return has not been filed or submitted without filling out the VE Part.

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