The regulation promoting spontaneous compliance and the disclosure of the taxable base in violations on receipts and invoices contained within the Energy Decree, currently under discussion, has been changed. cdm.
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The latest draft currently in circulation states that "taxpayers who, between January 1, 2022, and June 30, 2023, have committed one or more violations regarding the certification of fees," namely receipts and invoices, "can remove them through the effective voluntary disclosure procedure, even if they were already discovered no later than October 31, 2023, provided that they have not already been contested at the time the voluntary disclosure procedure is completed and that this is completed by December 15, 2023."
Article published on September 25, 2023 - 20:34 PM - A. Carlino
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