Goodbye maxi fines of up to 240%.
Anyone who commits tax violations will pay a maximum of 120% of the amount due.
But the sanctions will be reduced even more, on average by a third.
With the legislative decree on tax sanctions, which today obtained the preliminary green light from the Council of Ministers, comes the overall revision of the system, which intervenes both on the administrative and criminal fronts, with the reduction of sanctions, the revision of relations between criminal proceedings and tax proceedings and the introduction of compensation mechanisms between the sanctions to be imposed and those already imposed.
"The government's fiscal revolution continues unabated, aimed at building a fairer and more just system for the benefit of citizens and businesses", underlines the Deputy Minister of Economy Maurizio Leo, who puts in place the ninth implementing decree of the reform approved last summer.
The objective is to simplify the system by eliminating overlaps
, but also to make taxpayers' credits easier to collect.
As regards in particular the administrative sanctions "they will be reduced from a fifth to a third, bringing them closer to European parameters and introducing a principle of greater proportionality", he explains.
On the criminal front, however, "the rules relating to non-punishment will be adapted to the guidelines emerging from the jurisprudence, helping those who cannot pay due to force majeure, those who decide to comply anyway, even through installment payments, paying the entire tax , penalties (reduced) and interest", explains the deputy minister, who assures: "fraudulent, simulative and omissive behavior to the detriment of the tax authorities will instead be affected".
In fact, the State, he underlines, "must come to the aid of honest taxpayers, but it cannot and must not lower its guard towards those who are clever".
We are therefore turning the page on a system that Leo himself has repeatedly defined as "expropriation",
with penalties of up to 240%: now in fact we will not go beyond 120% of what is due
.
This will be the penalty if you do not submit the tax and IRAP return or the tax withholding agent's declaration.
While if you declare less than ascertained or due, the penalty goes from the current 90-180% to 70%.
However, it is increased (instead of half, "from half to double") in the case of fraudulent behavior.
There is also the possibility for those who have "not prescribed, certain, liquid and collectable" credits towards the Public Administration to compensate them with the sums due as penalties and interest for non-payment of income taxes.
While those who take action with a supplementary declaration and payment within 60 days will not be punished if the violation was caused by the uncertainty of the law.
On the criminal front, then, we intervene with particular reference to the revision of the sanction profiles for non-repeated non-payments.
Meanwhile,
the tax authorities are planning their next moves in the fight against tax evasion
.
The new integrated activity plan 2024-26 which the Revenue Agency has not yet published, according to what was anticipated by Il Messaggero, expects at least 320 thousand substantial checks per year for the next three years and the sending of 3 million letters to invite taxpayers to adjust their positions.
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