Who is exempt from amnesty? Budget law news

One of the most important measures Budget Law 2023 Who is this tax cuts. The amnesty is denied in various ways, but mainly provides for the payment of the tax due, but with a longer time available, along with a substantial discount on Penalties. over there Debt write-off It only concerns volumes up to 2015 and for amounts less than a thousand euros.

regarding tax violationsHowever, another stake was introduced, a requirements Which restricts the scope of the tax truce: only Ads “properly rendered”. These last two words were added later, at the end of the parliamentary process. And therefore, exempt from amnesty?

Those excluded from the tax truce: This is how the budget law adds a requirement to access the amnesty

The regulatory reference scope is Article 1 Paragraph 174 of Law 197/2022 (i.e. the 2023 budget law). The phrase “correct presentation” was added to the text of the budget bill with reference to statements subject to tax violations. over there Percentage Clear: Excluded from amnesty deleted data.

Hence, to be Excluded from amnesty They are those Taxpayers who did not file a return In 2021 and previous years. The text of the budget law is as follows:

“With respect to taxes administered by the Revenue Agency, violations other than those specified under Paragraphs 153 to 159 and 166 to 173, in respect of Correctly presented ads relating to the tax period in progress as at December 31, 2021 and prior tax periods, may be settled by payment of eighteen of the statutory minimum penalties that can be imposed by law, in addition to taxes and interest due.”

However, for other taxpayers, the possibility of payment also remains Eight quarterly installments of the same amount, with the first installment due on March 31. Subsequent installments must be paid by June 30, September 30, and December 20 each year, with interest added at 2% per annum.

How are tax violations settled?

over there Settlement It is a tax offense, therefore, when the taxpayer files the return. However, Paragraph 175 of Article 1 of the Budget Law states that: Violations must not have already been challenged On the date of payment of the amount due or the first installment, with the deed of liquidation, appreciation or refund, dispute and imposition of penalties.

The amnesty is completed by paying the outstanding amount or the first installment by March 31, 2023 and with Remove irregularities or omissions. The advantage of paying in installments is forfeited if one of the installments subsequent to the first is not paid, in whole or in part, or the deadline for payment is not respected. In such cases, the maneuver text reads, “The notice of payment must be given, under penalty of forfeiture, by December 31 of the third year following the forfeiture of the installment.”.