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New Repentance busy with the Budget 2011

Con un emendamento nella Finanziaria 2011 è stato previsto un aumento delle sanzioni per il ravvedimento operoso A far data dal primo gennaio 2011 sono aumentate le sanzioni in caso delay in the payment of taxes according to the different types of delay

The Finance Bill 2011 will act in compliance with Article 13 of Decree No. 472 of 1997 reduced by modifying the measures of sanctions in cases where the taxpayer engages in active repentance. The main changes are:

- within thirty days of the violation, due to insufficient or non-payment of tax, the penalty is reduced to 1 / 10 of a minimum of 3% (instead of the minimum 2.5%);
- by the deadline of submission of the declaration for the year during which the violation was committed, the penalty is reduced to 1 / 8 the minimum of 3.75% (instead to 1 / 10 of 3%).
- submission of income tax returns within 90 days of the breach can be remedied by the payment of 3% as a penalty (instead of 1 / 12 of 2.5%).

16/11/2010