BackThe current dual system of supplementary self-assessment and rectification request will be replaced. In this way, tax errors can be rectified through a single declaration. Taxpayers will have to rely on the rectifying self-assessment, so that they can rectify, complete or modify the self-assessment previously submitted. You won’t have to wait for administrative resolution.
Where the rectification of a self-assessment does not involve an amount to be repaid, the obligation of payment shall be maintained up to the limit of the amount to be paid resulting from the rectification.
Limited verification procedure
In the limited verification procedure, the Treasury is granted the right to check the commercial accounts. The objective is to verify that what appears in this accounting and what the information of the Administration collects coincide.
One purpose of these new procedures is also to unify the competence of the collection bodies to initiate and resolve the declaration procedure. As for the Recovery, Transformation and Resilience Plan, legal entities or entities must communicate to the Treasury the identification of the actual holders of the same.
Another new amendment removes the obligation on professionals with professional secrecy to report tax planning operations.
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