At the stewardships of finance inspectorates compartmental direct tax inspectorates At compartmental taxes and indirect business taxes At the district offices of direct taxes Agli VAT offices For service centers in direct taxes to Rome, Milan, Bari, Pescara, Venice, Bologna, Genoa the General command of the Guardia di Finanza and, for information: at the General Directorate of the General Affairs and personnel - inspection service at the central service of tax inspectors Foreword. The Decree-Law of 2 March 1989 n. 69, converted with amendments by Law 27 April 1989 n. 154, has, among other things, introduced a new system of taxation for self-employed and for small firms, limiting the "package" to taxpayers with business or revenue or with annual turnover not exceeding 18 million lire It introduced, for taxpayers with income in excess of 18 and up to 360 million pounds, mode 'simplified income determination. The new system is applied since the year 1989; However, given the substantial changes introduced by the new rules from the earlier system, the same decree provides for the possibility 'for a place of past relationships, differing on 30 September 1989 the deadline for compliance with the effects of taxes on income and dell' VAT, including the submission of the relevant statements. Since 'such a' profound innovation in tax principles brought by the new tax system can not 'be regarded as a mere procedural change, and' seemed appropriate that the same innovation was accompanied by an adequate amnesty system. Such a system, and 'it was implemented through a retention mechanism of tax compliance, connected to the postponement of the deadlines, so as to allow, on the one hand, not to give up the tax claim and, second, to increase the overall revenue collection . Article. 14 of Decree-Law no. 69 of 1989 allows therefore 'to taxpayers, who have made use of accounting' simplified regimens, for all of these years' indicated by the standard for which has not been involved final determination, to remedy any omissions to performing before the new deadline of September 30, 1989 related formalities. Therefore, within this period, for the purposes of corporate income and / or self-employment and value added tax, not only may be submitted at the time the statements omitted or may be modified incomplete or infidels, but potra 'altresi' be taken other, for example, billing operations, to making the accounting records, etc. It also features the same art. 14 that, if the amount of self-employment income or business or value added tax resulting from pesentate statements by deferred term is not 'less, for each tax period, to that resulting from the special presumptive income coefficients and amounts of taxable transactions, there is no place for random checks or based on selective criteria and that, in that case, the limitations of the data resulting from the above-mentioned statements, the transactions are regularized for all purposes . Implementing art. 17 of the decree-law n. 69 - which introduces a procedure for the determination of the aforementioned factors - in the Official Gazette no. 177 of July 31, 1989 'was published the decree of the President of the Council of Ministers of 28 July 1989 established the same coefficients. Given the fact that the tax authorities undertaking its controls, pursuant to art. 37 of Presidential Decree of 29 September 1973, n. 600, and Art. 51 of Presidential Decree of 26 October 1972, n. 633, if the tax declarations submitted by the deadline deferred expose a working amount of income self-employed or business and value added tax on the basis of selection criteria set each year by special decree of the Minister of Finance, not less, for each tax period, to that resulting from the aforementioned factors, there will proceed 'to the investigation and, therefore, must be considered superfluous a detailed description of individual operations regularized. It goes without saying 'that you retain the Administration's control power in relation to the elements on the basis of determination of income tax and VAT reasonable under the President of the Council of Ministers' decree, July 28, 1989. Given the above, are formulated following clarifications concerning: 1) the persons allowed to use the terms of the deferral; 2) the presumptive income coefficients and amounts of taxable transactions; 3) the effect of the postponement of the terms. 1) Subjects allowed to use the terms of the deferral. The subjects allowed to use the deferral of terms of art. 14, paragraph 1, of the decree-law n. 69 of 1989, under the conditions specified below, are: 1) physical activity 'commercial operators persons (cfr. Art. 51 of Presidential Decree of 29 September 1973, n. 577, now Art. 51 of the Consolidated income tax Act approved by decree of the President of the Republic December 22, 1986, n. 917), and the companies' general partnerships, limited partnerships and their equivalents in accordance with art. 5 of the mentioned consolidation act (already 'art. 5 of the Decree of the President of the Republic n. 597 of 1973); 2) natural persons, the companies' simple and artists and professionals associations (cfr. Art. 49 of the Decree of the President of the Republic n. 597 of 1973, now art. 49, paragraph 1, of the single tax text income taxes). As already 'stated in the instructions for filling out the declaration form, approved by Ministerial Decree of 21 July 1989 published in the Official Gazette of August 2, 1989, the entrepreneurs and the companies' referred to in paragraph 1 shall benefit from the deferral of the deadline for submission of the declaration of income tax and VAT and for the execution of its obligations, both for the tax periods in which they are lawfully exercised (or could have avalersi, in case of non-declaration of business income) of the flat-rate scheme determination of business income by decree-law no. 853 of 1984, both for the tax periods prior to 1985 in which they are lawfully exercised (or could have avalersi, in case of non-declaration of business income) of accounting 'simplified regime laid down. 18 of the Decree of the President of the Republic n. 600 of 1973. There remain, therefore, excluding the tax periods for which taxpayers were obliged, even for the effect option, the bookkeeping 'ordinary. Individuals who have legitimately exercised (or could use) of accounting 'simplified regimens are those who have achieved, in tax years relevant for this purpose in accordance with art. 18 of the Decree of the President of the Republic n. 600 of 1973, the amount of revenues does not exceed the statutory limit (180 million from 1974 to 1976; 360 million from 1977 to 1979; 480 million from 1980 to 1982; 780 million from 1983 onwards) also taking into account of revenues exposed the declaration required pursuant to art. 14 of Decree-Law no. 69, 1989. Thus, for example, if the taxpayer in 1983 has kept the accounting 'simplified because this year was the last of the three years in which he could take advantage of that accounting' and has not achieved the same year amount of revenues more than 780 million pounds, said taxpayers can 'benefit from the postponement of the deadlines for the whole period 1983-1987, more and he has opted for the ordinary regime. The trades and professions referred to in paragraph 2 may qualify for mentioned postponement of the deadlines for both tax years in which they are lawfully exercised (or could use, in case of non-declaration of self-employment income) of the flat-rate scheme determination of self-employment income by decree-law no. 853 of 1984, or that, for the tax years 1985, 1986 and 1987 were not required to seal the annual repertoire of customers, for both tax years prior to 1985, regardless of whether the same have determined income , pursuant to art. 50 of the Decree of the President of the Republic n. 597 of 1973, in an ordinary way or lump. There remain, therefore, excluding only the tax years 1985 to 1987 for taxpayers required to draw the ordinary regime Annual repertoire of customers. Consequently, they may benefit from the postponement of the deadlines also artists and professionals who, over the three years 1985-1987, despite having taken advantage of the ordinary regime for determining the self-employment income, were not obliged - not being planned for the same l ' specific registers, rolls or lists - to the same repertoire held. That conclusion follows from the consideration that Article. 17 of the Decree-Law no. 69 of 1989 allows you to benefit from the deferral of even terms to the trades and professions, and that for accounting 'simplified in art. 14, paragraph 1, of the same decree, the constituent prerequisite to be eligible for the same deferral, then to be understood as limited to the writings of art. 19 of the Decree of the President of the Republic n. 600 of 1973. It should be noted that the second paragraph of art. 14 provides that for income arising in the form associated to the statement made by the persons specified in art. 5 of the consolidated income tax also affects for members, associates and participants to the family as well as 'for the spouse in the event of marital company (not handled in societa' with your spouse). They must, therefore, continue to adapt their situation to the new income declared by the person participated by taking advantage of the extension of the deadline, it has not 'required for them to pay the amount of L. 500,000. Paragraph 2- bis of art. 14 provides altresi 'the postponement to 30 September 1989 the only date for submission of the declaration for non-commercial entities referred to in paragraph 1, letter c) of article. 87 of the Consolidated Income Tax Act. Since 'the norm went from paragraph 2- bis of art. 14 is an autonomous forecasting and distinct from the provisions of which shall be available to persons referred to in paragraph 1 of article. 14, it referred to the clarifications which will be provided with a special circular. 2) Coefficients of presumptive income and the taxable amounts. To supplement the clarifications already 'provided with circular, of equal content, n. 7/1734 and n. 39/665876 11 August 1989, issued respectively by the Directorate General of direct taxes and the Directorate General of taxes and indirect business taxes, we provide the following further clarification. With regard to taxes on income that is precise - since 'under the provisions of Articles 14, paragraph 1, second sentence, and 17, paragraph 1, first sentence, of the Decree-Law no. 69 of 1989, there will proceed ', as already' mentioned, any investigation if the declared taxable found not less than those determined for each tax period, according to the coefficients set out in the Decree of the President of the Council of Ministers July 28, 1989 to get the effect and said 'enough that the taxpayer indicates, under D, sect. I, column 6, if operator activity 'artistic profession or sect. II, columns 9:12 (respectively to the personal tax purposes and ILOR), if operator activities' business, taxable income at least equal to that determined on the basis of the aforementioned coefficients. If the statement were indicated positive and negative components of income (determined in accordance 'with local regulations in each tax year) whose difference is less than the taxable income determined on the basis of the coefficients, the taxpayer can' expose in the columns above mentioned quest 'last income, if it intends to adapt, in specifying reserved for "Remarks" field, the periods of tax by side with the words "applying coefficients". As for VAT it is deemed necessary to point out that the tax reference resulting from the application of these coefficients - for each year for which the taxpayer, taking advantage of the extension of the deadline, intends to avail incentives under the special provisions consequential to ' tax adjustment itself - must be compared with that of competence, it declared for the same periods, which arises from the difference between the tax relating to taxable transactions and the deductible pursuant to art. 19 of the Decree of the President of the Republic n. 633 of 1972, regarding purchases and imports. This' means that, in order to avoid the assessment action action, the VAT recalculated by the taxpayer on the basis of the new positive and negative elements reflecting the transactions actually carried out for each period tax must not be less than that resulting from the application of the coefficients and the relative percentage of deduction. It follows that, if the tax due under the new statement is less than that resulting from application of those parameters, the difference is to be ranked in the column 5 of the sect. II framework C. course for the determination of the total amounts to be disclosed o in column 5 (input tax) and in the next column 6 (tax deductible), devesi also take into account, as already 'stated in the instructions for filling of 'appropriate reporting model, respectively of repayments made (excluding those requested but not yet paid) and the payments made. It should also be taken into account of deductible tax computed deducted the following year, stressing that those for the year 1982 reported in the original tax return filed for the year 1983 are computed in column 6, while for subsequent years can ' keep account only of the 1982 surplus not offset entirely in 1983 and of those emerging from new statements as a result of the presence of non-taxable transactions and not to those resulting from the original statements relating to the following years. Still on the subject of the treatment of the tax surplus reported in the following year, it is recalled, as already 'shown in the "instructions", that in cases in which those surpluses were already' used to tax periods for which no and ' provides for the presentation of a new declaration (for example, for the year 1988), the credit remaining from the original statement (in our example, that of 1987) is counted towards invoked column 5, the same way as paid reimbursements. 3) Effects of the terms of the deferral. The postponement to 30 September 1989 of the deadline for the submission of declarations of self-employment income and / or business and the value added tax means that all functionally direct obligations against income or fees to be indicated in these statements It is automatically and permanently remedied administratively once they have been properly made within the said period. Are, therefore, exceeded the administrative sanctioning aspects related to the omission of registrations and annotations, as well as' those related to non-issuance of documentary proof of registration (invoices, receipts, tax receipts). Article. 14, paragraph 1, of the decree-law n. 69 of 1989 establishes, altresi ', as already' mentioned, that if the taxable amounts declared are not lower than those determined for the corresponding years based on presumptive coefficients of the decree of the President of the Council of Ministers of 28 July 1989, the operations will intend regularized for all purposes in the data limitations resulting from the declarations submitted. This 'implies that if the statements correspond to the criteria set out, for the tax periods for which the stated amounts are not lower than those resulting by applying the coefficients is not' necessary to highlight an analytical and regularization of procedures linked to the same transactions. It is recalled that 'in any case due for the tax period which is the subject of the declaration the sum of L. 500,000 which refers without distinction to VAT and income tax and, therefore, must always be paid in relation to YEARS 'included in statements for which you make no changes compared to the originally submitted declarations; in this case you not 'need to play in the new statement the data contained in the original statement. In this regard it is noted that with the payment of the said sum of L. 500,000 violations are remedied only the (formal and substantive) on infringement of functionally direct obligations against income or considerations indicated in the submitted declarations under Article . 14 of Decree-Law no. 69 of 1989. Any other formal violation can ', however, be subject to amnesty with mode' and in terms of art. 21 of the decree-law n. 69 of 1989. It should finally be noted that, since 'by virtue of Article. 14 of Decree-Law no. 69 of 1989, the original terms of the presentation of the statements have been deferred to 30 September 1989, it follows that from that date beginning on or after the deadline for the establishment referred art. 43 of the Decree of the President of the Republic n. 600 of 1973, as well as' those established by art. 57 of the Decree of the President of the Republic n. 633 of 1972. Therefore, in the event that the declaration referred to in the aforementioned Article. 14 an amount of income tax or less than that resulting from the application of special coefficients for respective years has been exposed to ascertain the terms expire on 31 December 1994 for income tax and 31 December 1993 for ' VAT * * * the district offices of direct taxes, the tax office value added tax and direct tax service centers will give assurance of compliance with their respective stewardships of finance; These departmental and inspectorates of direct and indirect taxes and business taxes imposed issue acknowledgments to the respective Directorates-General of this Ministry. Minister: ANT