Membership valuation: How it changes with tax reform

On January 25, the government finally approved Legislative decree on evaluation Which Redesigning the relationship between tax authorities and taxpayers.

It is specified that:

• On December 20, 2023, the Unified Conference ratified the agreement pursuant to Article 1, Paragraph 2, of Law No. No. 111 of 2023;
• toThe relevant parliamentary committees in the Senate and House of Representatives expressed their positive opinions, With notes.
• The Guarantor of Personal Data Protection has given a positive opinion with the terms and comments

Edit it Draft legislative decree Tentatively approved on November 3, 2023:

Let's see a summary of the new features planned Evaluation with membership Also, in light of what was previously presented regarding mandatory interrogation Legislative decree on the new basic system for taxpayers.

Valuation with accession 2024: What tax reform provides

The report issued by the government on the decree makes this clear Coordination intervention is necessary From the Legislative Decree of June 19, 1997, n. 218, With expectations Of general obligation From preventive interrogation stipulated in Article 1, Paragraph 1, letter E), of Legislative Decree of December 30, 2023, n. 219.

On the basis of these provisions, Law No. 27 July 2000 was issued. 212, Article 6 bis, classified Adversarial principle.

This principle guarantees The right of the addressee to present his defence, After completing the investigation and before the tax ruling, It is consistent with the duty of financial management, in application of Article 97 of the Constitution, To update the investigation by “opening a window” to any allegations made by the relevant party.

The assessment is constituted with membership Process definition tool, agreed upon, is therefore an alternative method of definition.

Let's see some of the new features in organic assessment as described in the government report:

• prediction Which includes not only an invitation to provide feedback but also an invitation to submit a request to define evaluation with acceptanceIn lieu of notes, among the information to be included in the joint judgment form with the taxpayer, for purposes of questioning;
• Abolishing the mandatory invitation referred to in Article 5 III. This Article contains a partial and sectoral regulation of the right to be heard, which replaces and absorbs the general provision referred to in Article 6 bis of the newly adopted Taxpayers' Statute;
• Excluding the taxpayer who has previously benefited from the right to submit an assessment request with acceptance from resubmitting it after being notified of the assessment notification Or the amendment in relation to income taxes and value-added tax (Article 6, paragraph 2-ter), and in relation to other indirect taxes (Article 12, paragraph 2-ter).
• Deleting the reference in paragraph 2 of Article 6 to Article 5 bis, as an obstacle to membership in the post-evaluation phase, and introducing new paragraphs stipulating the possibility of submitting:
  • 1) Request membership in the case of notices of appreciation or correction, or the recovery of documents excluded from the application of preventive interrogation, within the deadline for filing an appeal.
  • 2) request compliance in the case of assessment or correction notices or recovery documents to which preventive interrogation is applied, within thirty days of sending the draft measure;
  • 3) request membership within fifteen days from the date of notification of the Notice of Assessment or Correction, or the recovery documents to which preventive interrogation is applied, if the taxpayer has only provided feedback on the draft action at that point;
• A clearer configuration of Article 5, as a general regulation of assessment with acceptance, with Providing the possibility of activating membership procedures in the initiative only in cases where the administration is in chargeAs an exception, He is exempted from the obligation to ensure preventive interrogation or if the taxpayer has submitted an application for membership Pursuant to the new Article 6;
• Determine the subject of the assessment by acceptance in cases where the taxpayer submits the request after being notified of the assessment or correction notices, or recovery bonds preceded by notification of the allocation system, in accordance with Article 6-bis of the taxpayer’s statute, on which he submitted comments.
• Explicitly stipulating verification of payment of the agreed amount (or first instalment) as a condition for issuing a copy of the valuation with acceptance;
• Express provision, as directed by the Supreme Court, on the applicability of the assessment while adhering to the recovery documentation; – Consolidation of the procedures provided for in Articles 5 and 11, pending the general introduction of preventive questioning into the taxpayer statute;
• Providing the possibility for taxpayers to adhere (new Article 5-quater) to the results of audit reports (unconditionally, i.e. provided that obvious errors, such as calculation errors are removed) within 30 days of the relevant submission, with penalties reduced to half of the penalties expected in the case of regular membership. In the case of “conditional” membership, the body that prepared the report can, within ten days following the notification, correct the errors pointed out by the taxpayer by updating the report, and immediately informing the taxpayer and the relevant office of the Revenue Authority.

It is important to emphasize that the changes related to assessment with acceptance come into effect for documents issued from April 30, 2024.