If our memory serves us correctly, there was a rumor that this year the “monstre” circular would arrive: 1) in good time; 2) streamlined in content. Evidently, something (again) went wrong.
We have already said about the timing, and even a layman can easily understand how unreasonable it is to provide work that is so complex (and let’s face it, theoretically also useful), but in fact unusable. A collection of such powerful practices, in fact, would only make sense if it was published very well in advance of the deadlines, and instead, every year, history repeats itself.
As for the contents, we must acknowledge that indeed an (apparent) streamlining is present. In fact, the same document of practice, but relating to the 2020 tax year, was published on 25 June 2021 – at least before the deadline! – and this document, Circular 7 / E / 2021, consisted of 539 pages.
How can we not rejoice, therefore, at the opening of the new “circular”? Let’s face it, the first thing that probably each of us did was to read the number of pages: only 362. However, the celebrations are at least premature, because this year the circular is done in two!
The 362 pages now released, in fact, represent a systematic discussion of the regulatory provisions and indications of practice regarding withholdings, deductible and deductible charges, and tax credits, also in terms of the obligation to produce documents by the taxpayer at the Tax Assistance Center. (CAF) or to the qualified professional, and storage by the latter for subsequent production to the tax authorities.
However, the enormous world of building bonuses and related bonuses is missing which, as we learn from reading the document, will be the subject of separate discussion, in a document of practice entirely dedicated to multi-year deductions relating to properties (recovery of the building heritage, earthquake bonus , Green Bonus, Facade Bonus, Ecobonus and Superbonus).
While waiting to find out the number of pages of the “circular part 2”, we can still delight in the consultation of the first part, drawn up with a view to developing a single document, to which both CAF operators and professionals authorized to affix must refer of the approval of the declarations presented in the manner referred to in art. 13 of the decree of the Minister of Finance of 31 May 1999, n. 164, as required by art. 2, paragraph 1, of the same decree, and the offices of the financial administration in carrying out the assistance and documentary control activities pursuant to art. 36-ter of the decree of the President of the Republic no. 600.
The analysis that is carried out in relation to the documentation to be produced / exhibited in the event of an inspection could be particularly useful, especially in light of the fact that it is said that “during the document check, only the documents indicated in the circular may be requested, except the occurrence of unforeseen circumstances “.
Too bad that, in all likelihood, no one will have the time to read the information provided with due attention (or, more likely, it will not be read at all), and that the “circular part 1″ will end up filed somewhere, waiting for the ” circolarone part 2 “, also destined for oblivion; only to see it re-emerge in case of control, drawn like a sword and pointed straight at the taxpayer.
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The “monstre” circular on income has arrived… Part 1!
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