News
As from 2nd January 2017, a new form for voluntary disclosure will be available online
- 02/01/2017
The voluntary disclosure is an instrument, provided for by Decree-Law no. 193 of 22nd October 2016, as amended by Act no. 225 of 1stDecember 2016, for the fight against tax evasion. Such form allows tax-payers who illegally own assets abroad (or even in Italy, without declaring them) to regularize their position, by self-declaring their assets to the competent authorities.
Tax-payers who benefit from this instrument will have to pay taxes on what they had evaded, but will be accorded a discount on sanctions and on interests, as well as a remission of any crime committed (except for serious crimes, such as money laundering).
The Decree-Law states that adhesion to the new instrument is allowed until 31st July 2017. Each interested tax-payer may calculate the amount of their tax evasion and file a self-certification to the Revenue Agency.
The new form will be published on 2nd January 2017. Anyway, it is possible to adhere to the new instrument even before that date. Tax-payers who intend to take advantage of the voluntary disclosure may fill in the old form of 2015, approved on 30th January 2015 with decision no. 13193 of the Revenue Agency, and send it electronically to the competent authority.
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