- The legislative decree of January 8, 2024, no. 11, aims to rationalize and simplify tax compliance regulations.
- It implements principles from the law of August 9, 2023, no. 111, delegating to the government for tax reform.
- The decree focuses on revising tax compliance, excluding customs and excise duties.
- Circular no. 8/E of April 11, 2024, outlines measures for tax declarations.
- Instructions are provided in the current circular for uniform action on simplification measures related to tax payments, mandatory communications, digital services, electronic payment tools, and communications from the tax administration.
- The circular examines measures from articles 4, 8, 9, 10, 12, 17, 18, 21, 22, 23, and 24 of the decree, including simplifications for tax payments, rationalization of mandatory communications, digital service enhancements, and suspension of communications and invitations.
- The explanations consider parliamentary opinions on the decree.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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