The “postponement” of the VAT assessment terms contemplated in the event of a request for reimbursement of the deductible tax surplus resulting from the annual return represents a control tool, aimed at avoiding exploitation that could arise in the event that the taxpayer pretexts “in complying with the Office’s request for the presentation of the documentation necessary for the purposes of the disbursement of VAT refunds, with the aim of making the terms for the assessment run. This was clarified by the Inland Revenue with the response to ruling no. 328 of 9 June 2022.
Source: ipsoa.it
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