We want non-confrontational relationships with taxpayers. The Revenue Agency has credits for 132 billion
– Deputy Minister, let’s start with new tax on the extra profits of companies in the energy sectorwhich I believe is the major revenue item of the maneuver, right?
«Yes – replies the Deputy Minister of the Economy, Maurizio Leo – the expected revenue in 2023 is around three billion. We will collect them by correcting the 2022 tax base of the tax introduced by the previous government and increasing the rate from 25 to 35%. Then, for 2023, we completely changed the basis, no longer referring to the VAT differential but to the budget profit, in the wake of the EU regulation”.
Let’s move on to the tax truce: how much do you estimate to collect from the amnesty on folderseven if it’s a one-off income?
«There are no entries in 2023 under this heading in the maneuver, but only in the following years, according to ongoing evaluations. In any case, the tax truce, which does not only concern tax bills, intends to rebalance the tax-payer relationship. And there are no pardons. Before the folders, let’s start with the declarations. There are many taxpayers who declared everything in the tax return models between 2019 and 2021, but then failed to pay the taxes due. For example, due to Covid. And so we give the possibility of paying off the debt with the tax authorities in five years and with a 3% fine».
But there are also those who escaped by declaring less than they should. In these cases the justifications do not hold up.
«We have foreseen two cases. If the taxman still hasn’t challenged the evasion, we offer the possibility of a more gradual “active repentance”: everything due is paid but with more time, in two years and with a 5% fine. If, on the other hand, the evasion has already been contested, the taxpayer can pay in installments, over five years, and with a 5% fine, or, if he thinks that the taxman is in error, he can resort to the tax settlement, i.e. open a negotiation with the taxman to reduce the amount owed. Finally, if there is already a dispute in progress, he can close it, depending on the outcome and the state of the proceedings, by accessing a judicial conciliation ».
She says it’s not an amnesty, but there are many discounts, even for those who have escaped. And folders up to a thousand euros are cancelled.
«With the tax truce we want to establish a non-confrontational relationship with the taxpayer and dispose of the receivables warehouse of the Revenue Agency, which has reached 1,132 billion, of which only a minimal part is collectible. That’s why we cancel the bills up to a thousand euros notified up to 2015, while for the others you will have to pay everything, but in five years, without penalties, premiums and interest».
How many taxpayers are affected by the measures?
“Very many. Suffice it to say that those who have pending files are 19 million».
But did you at least include rules in the maneuver to speed up the collection, so as to avoid creating the conditions for new amnesties?
“By emptying the warehouse of bad debts, the Agency will be able to concentrate on the collection of the others”.
Does the budget envisage revenue from the fight against tax evasion?
«These are not estimated in advance, but on the final balance. The government does not let its guard down on tax evasion. Witness the rule on VAT numbers that are opened and closed repeatedly in order not to pay taxes. In these cases, the Revenue Agency will be able to cancel the VAT number. And if the owner wants to restart a business, he will first have to provide a bank guarantee to guarantee future taxes ».
But why increase from one thousand to 5 thousand euros the ceiling on cash payments? Have you ever paid for something with 5,000 euros in banknotes?
«I don’t even pay 100 euros, I pay everything with debit and credit cards. But there are other situations to take into account. For example, tourists used to spend in cash. And in any case, we have given a signal consistent with our programme, knowing that there is no relationship between the cash limit and the level of evasion. In 2003 the ceiling was 12,500 euros and tax evasion was estimated at 83 billion. Under the Monti government the ceiling dropped to a thousand and tax evasion was 86 billion».
The expansion from 65 thousand to 85 thousand euros of revenues to benefit from the flat tax how many VAT numbers does it concern and how much does it cost in terms of lower revenue?
«It costs 281 million in 2023, 347 in 2024 and 379 when fully operational. Today there are around 2 million VAT numbers who have already chosen the flat tax of up to 65,000 euros. It concerns this audience, which may also increase. This measure is in line with the EU, for which up to 100 thousand euros can be reached in 2025. Furthermore, we have corrected a mechanism of the old flat tax that did not work, establishing that if the year following the one in which benefited from the 15% rate, revenues exceed 100 thousand euros, the flat tax will be exited immediately and not from the following year, unlike what is currently foreseen».
In 2023 will you approve the delegation for the overall tax reform? And will the flat tax also be extended to employees?
“We will do everything in this direction. In this maneuver, for employees, we have meanwhile foreseen the confirmation of the two-point cut of the tax wedge if the gross salary does not exceed 35,000 euros, a cut that rises to three points on salaries up to 20,000 euros.
November 22, 2022 (change November 22, 2022 | 22:10)
© REPRODUCTION RESERVED