A practical guide on how to take advantage of fiscal peace



A practical guide on how to take advantage of fiscal peace

Tax peace on the starting line. Tomorrow, the first date for payments for those who join the amnesty provided by the tax decree will be attached to the maneuver. The total income was issued by a card with all explanations.

Payment terms are: 13 November for evaluation with subscription fees but not completed by 24 October 2018; 23 November 2018 for the contradictory invitation to tender for which a preliminary investigation had taken place on 24 October 2018; On 23 November 2018 for an assessment notice, a notice of rectification or liquidation, a document on the recovery of a loan that is not contested and is still open to challenge on 24 October 2018 or, if it is broader, within the deadline of the same day is pending for any complaint against an act that should be identified.

The payment can be made in one single solution or in a maximum of two quarter installments of the same amount; the first installment must be paid within the above deadlines. First installments must be paid by the last day of each quarter. Legal interest calculated on the day following the payment deadline for the first installment shall be due in installments after the first installment.

Fiscal Peace: what are the actions identified

Amnesty allows the tax administration to terminate without penalty and interest for which the investigation was still ongoing on 24 October 2018; counter-invitations in which the highest taxes were assessed and all contributions notified to the taxable person by 24 October 2018 and for which the relevant assessment notice has not yet been received on the same date and the estimate is the completed membership; gesture tests signed until 24 October 2018 but not yet perfected, i.e. those for which no payment was made on that date, the twenty days scheduled for completion have not yet expired.

Notices of appraisal and repairs and settlement notifications notified to the taxable person by 24 October 2018 have not been challenged and are still challenged on the same day and fall within the scope of the rules governing the easier assent of the taxable person to the notices of assessment and distance; which were declared to the taxable person by 24 October 2018, provided that they were not finalized and were not challenged on the same day.

Warning invitations, rating notices and access documents issued under the voluntary co-operation procedure are exempt from amnesty. The closure refers to both issues of the proceedings and also works with regard to all documents issued for failure to comply with them.

Documents which are defined in other ways can not be the subject of this definition or can be challenged by appeal, whether or not they are the subject of the mediation procedure, until 24 October 2018 or even later. In addition, a taxable person who intends to use this form of definition can not propose other cases which are incompatible with it from the date of entry into force of the decree, for example, an assessment requirement upon accession.

Fiscal peace: how to pay

In the case of a contradictory request, a taxable person: in order to complete the F24 form, a tax number that relates only to the amounts of taxes and any contributions foreseen for evaluation at the time of accession and is available on the Agency's website, the official mark referred to in the invitation received, the reference year and the measure code "99999999107"; the collection of the F23 model uses the tax code and the official code indicated in the invitation received and in field 10 "Extreme document or document" the following information: field "Year" 2018, field "Number 99999999107.

In assessing the grip, the taxpayer uses the data provided in the facsimile F24 or F23 in the office at the time of signature of the contract, indicating the fiscal markings relating to the amounts of taxes and contributions alone and the code Law or reference number, official code and only for model F24 reference year.

Given that faxes are taxes that are subject to adhesion, they are indicated together with the interests, assistance may be required from the office with which the assessment was signed with the adhesion to determine the amounts due. In the case of a notice of identification, correction and settlement, the law on recovery, the taxpayer uses the data that are enclosed in the fax to F24 or F23 to the document to be defined, indicating tax codes that relate only to the amounts of taxes and any contributions, the code of the document or reference number, official code and only for model F24, reference year.

If you have any corrections, suggestions or comments, write to [email protected]


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