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The two numbers (60% and 30%) that should be noted in the biennial preventive agreement

The two numbers (60% and 30%) that should be noted in the biennial preventive agreement

to’Article 17, paragraph 1, letter. And, number 2, l. 111/2023, With a view to promoting spontaneous membership institutions, the government was authorized to introduce The preventive agreement, which is concluded once every two years, Similar to the preventive agreement, which was concluded on a three-year basis previouslyArticle 6, Law 289/2002 And I turned Every two years fromArticle 33, DL 269/2003after the changes he madeArticle 2, Paragraph 10, Law 350/2003.

The hope is that we can come up with a tool.”ultimate“, without the second thoughts that characterized the previous attempt, also expect the Revenue Agency and the GDF Corps to plan to use greater operational capacity to ramp up Control activity towards people who do not join For the preventive agreement every two years or its expiration.

Through this tool, It will be for the taxpayers Possibility of accepting the proposal Developed by the Revenue Agency, based on cross-referencing databases, Or also on the basis of indicators Reliability synthetics For the topics to which it applies, in order to Income taxes and IRAP, pay the agreed amount within two years, He is subjected to interrogation according to simplified procedures.

The draft legislative decree outline for evaluation procedures stipulates the following:

  • AndBy March 15th (For the first year by April) The Revenue Agency makes information technology software available to taxpayers to obtain the data needed to process the proposal;
  • By June 20, Taxpayers send their ISA details to the Revenue Agency;
  • By June 25, The Revenue Agency is formulating a proposal for the definition of income for the biennium, based on data available to taxpayers also using information already in databases;
  • By June 30th Taxpayers can decide to accept or reject the proposed settlement.
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Taxpayers who, by reference to the tax period prior to the one to which the proposal refers, can access the two-year composition with creditors:

a) They get Financial reliability score of at least 8 Based on the data sent;

B) They have no tax debts, Or they extinguished those whose sum equals or Exceeding 5000 euros For taxes administered by a revenue agency, including interest and penalties, for Social Security contributions that have been finally verified by an irrevocable judgment or for tax deeds that are no longer appealable. They don’t compete To the extent mentioned for debts subject to the measures Suspension of payment or installments, Until the related benefits expire in accordance with the specific provisions in force.

Excluded From the preventive agreement concluded every two years:

  • taxpayers who They did not file a tax return in relation to at least one of the three tax periods preceding the periods of application of the Convention;
  • the Convicted taxpayers for one of the crimes stipulated Decree Law No. 74/2000fromArticle 2621 Code. civil (False social connections), as well as giving them Articles 648 bis (Recycling), 648 ter (Using money, goods or benefits of illicit origin) And 648 Third 1 (Self wash) of the Penal Code, committed in the last three tax periods prior to the application of the Convention.

Numbers to monitor: 60% and 30%

In fact, in the presence of Exceptional circumstancesIt is determined by a decision of the Minister of Economy and Finance, who determines it Lower actual income Or a decrease in actual net production values, More than 60% of those covered by the agreementthe last It stops producing effects Starting from the tax period in which this difference occurs.

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While the He agreed to stop production Effective, in cases where after investigationIn the tax periods covered by the agreement or in the previous period, the presence of undeclared assets or the absence or non-deductibility of declared liabilities, An amount exceeding 30% of declared revenuesor other non-minor violations were committed.