Special provision: how to regularize violations

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For taxpayers who have decided to take advantage of the facilitated definitions provided for by the 2023 Budget law, an important appointment is the one expiring on March 31, 2023 (although, almost certainly, it will be the subject of extension).

In fact, the first or only installment must be paid special correction or the facilitated amnesty of violations relating to validly presented declarations relative al tax period in progress as at 31 December 2021 and tax periods previous.

It is therefore useful to summarize the aspects to consider and the operating procedures for using the amnesty, also using the clarifications that have been disseminated by the Revenue Agency with circular letters no. 2/E/2023 and no. 6/E/2023.

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What are the remediable violations

Violations concerning the submitted statements – with reference to tax periods still ascertainable – at the latest within 90 days from the deadline for presentation of the same (these are the so-called late declarations).

They fall within the scope of the standard le violations “substantial” declarative and material violations”prodromiche” upon presentation of the return, which are not absorbed by the regularization of the return.

It is interesting to note that the Revenue Agency, in the circular no. 2/E/2023 stated that, although not expressly waived, the same clarifications already provided with regard to the special provision apply ordinary repentance.
This, therefore, confirms what is specified with the circular 12 October 2016, n. 42/Eparagraph 3.1.1, according to which “finally, the reduced sanctions for the so-called prodromal violations (such as, for example, for the purposes of value added tax, omitted invoicing) remain due autonomously, not being able to apply in the context of repentance the principle of juridical accumulation referred to inarticle 12 of the D.Lgs. n. 472 del 1997“.
Again in circular no. 2/E/2023 it was specified that they are not definable with the special amendment, the detectable violations following the check automatic declarations (articles 36-bis, Presidential Decree, n. 600/1973, and 54-bis, D.P.R. n. 633/1972) and, as mentioned, formal violations.
Furthermore, the special repentance cannot be invoked for the emergence of financial and patrimonial assets established or held outside the territory of the State, nor, as clarified with the circular no. 6/E/2023for violations relating to the exercise of the option for the extension of the so-called impatriates (art. 5comma 2-bis, DL no. 34/2019).

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How to carry out the special correction

The special repentance always consists (and, therefore, also for the sanctions that can be imposed in relation to prodromal violations) in the payment of 1/18 of the statutory minimum of the penalties enforceable provided for by law, in addition to thetax and garlic interests due.

The repentance is perfected with the payment of the quantum due in a lump sum, i.e. of the first installment, by March 31, 2023as well as with the removalwithin the same term, irregularities or omissions repent.

Payment by installments is possible eight equal quarterly installments with expiry of the first installment on 31 March 2023, while, on the installments subsequent to the first – to be paid, respectively by:

– on 30 June;

– on 30 September;

– on December 20;

– on March 31 of each year,

are due to interest at the rate of 2% per annum.

To allow payment using the F24 form (including through compensation) of the penalties due for the regularisation, with resolution no. 6/E of 14 February 2023, the Revenue Agency established the relative tax codes.

How to fill in the F24 form

The tax codes must be displayed in the sections of the F24 form specifically indicated in the resolution, exclusively in correspondence with the sums indicated in the “payable amounts due” column, with the indication in the “reference year” field of the tax period to which it refers the violation, in the format “YYYY”.

In case of payment by installments, the fields “installment/region/province/month ref.” or “installment/month ref.” must be entered in the format “NNRR”, where “NN” represents the number of installments to be paid and “RR” indicates the total number of installments (for example: “0108”, in the case of payment of the first of eight installments); in case of lump sum payment, the value “0101” must be indicated in the aforementioned fields.

The taxes due as a result of the regularization in question must be paid by indicating the ordinary self-assessment tax codes in the F24 form.

Special amendment towards the extension?

With an upcoming decree, it is probable that the term could be postponed: in fact, there is talk of some changes to the tax truce that will be introduced in the new PNRR decree that will be approved in a forthcoming Council of Ministers.

Specifically, there should be a slippage of the first or single installment on 30 September 2023with a cascading effect on subsequent quarterly maturities.

Other operational aspects

Please note that the nonpaymenteven partial, of one of the installments following the first within the payment term of the following installment entails the forfeiture of the benefit of the installments and the registration of the amounts still due, with the application of the administrative sanction equal to 30% of the unpaid amount – on the residual due as tax – and of interest to the extent of 4% per year, effective from the date of March 31, 2023.

In these cases, the payment notice must be notified, under penalty of forfeiture, by 31 December of the third year following that of forfeiture of the installments.

Furthermore:

– in case of default in payments installments, the increase in penalties in the event of forfeiture and the discipline of slight non-fulfilment cannot be applied;

– to benefit from the regularization in question, it is necessary that the foreseeable violations have not already been contestedon the date of payment of the amount due or of the first installment, with a deed of liquidation, assessment or recovery, contestation and imposition of sanctions, including communications of irregularities ex art. 36-ter of the D.P.R. n. 600/1973. In the circular no. 2/E/2023 it has been stated that the notification of a report of findings, by 31 March 2023, does not prevent the facilitation procedure in question;
– although not expressly governed by the rules of the Budget law, since it is still a “special” form of industrious repentance, albeit accessible under favorable conditions, operates – insofar as compatible – the ordinary discipline; moreover, in the event that the regularization provides for the presentation of a supplementary statementyou can apply the rule (art. 1comma 640, add n. 190/2014), which provides for the postponement of the terms of forfeiture for the assessment, limited only to the elements object of the integration.

Finally, it is recalled that the amnesty in question it does not affect the amendments already made as at 1 January 2023date of entry into force of the provision, with the effect that it is not possible to request reimbursement of the sums already paid.

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