Diritti del consumatore

Taxpayer Bill of Rights, what it is and how it might change

Approved by law n.212 of 27 July 2000, the Statute of Taxpayers' Rights allows the principles of democracy and transparency to be applied within the tax system.
This document could be revised by the executive in order to modify some specific interpretations of the tax rules and give greater guarantees to taxpayers who often find themselves in difficulty in interpreting some specific requests from the tax authorities.
What is the Taxpayer's Bill of Rights? Before addressing what's new in this document, it is important to understand the objectives with which the Taxpayer's Bill of Rights was created.
First of all, the paper established 23 years ago has the final objective of implementing the relationship between the tax authorities and citizens.
Furthermore, taxpayers can benefit from protection and guarantee tools to rely on when dealing with the financial administration.
These means concern the possibility of making the tax regulatory system and its functions known.
Another function is to provide information on the collection and assessment procedures carried out by the Tax Offices.
With regard to the provisions included in the Statute, they can concern three types of topics, namely: the drafting of tax rules, information and simplification in tax matters, rights and guarantees to protect taxpayers.
The articles of the Statute of taxpayers' rights article one of the Statute includes the general provisions of the tax system in implementation of the constitutional principles of equality of all citizens.
This text recalls article 3 of the Italian Constitution.
Furthermore, the legal reserve regarding patrimonial benefits is dealt with which refers to article 23 of the Constitution for which no personal or patrimonial benefit can be imposed except on the basis of the law.
References are also included to the ability to pay and the progressiveness of the tax system, to the good performance and impartiality of the administration in articles 53 and 97 of the Italian Constitution.
The Taxpayer Guarantor The figure of the Taxpayer Guarantor is then established within the Statute.
It is a body that operates in full autonomy and independence.
This person must ensure the implementation of rules and principles included in the Taxpayer's Bill of Rights.
Article 4 paragraph 36 letter a, n.
1 of law 12 November 2011 n.183 made an important change transforming the Guarantor from a collegial body to a monocratic body, therefore he is chosen and appointed by the President of the Regional Tax Commission or by the respective detached section and can be a magistrate, a university professor of economic or legal matters, a notary, a lawyer, a chartered accountant, a collegiate accountant.
These professions are considered in service or retired and, furthermore, a member of the Regional Directorate of the Guarantor can also be included as a possible figure to fill the role of the Guarantor.
Revenue Agency.
The new features Regarding the new features, to improve relations between the tax authorities and the taxpayer, the executive has defined some changes to the Statute which would be necessary to adapt the taxpayer's rights to what is contained in the document in question.
Deputy Minister Maurizio Leo brought a revision proposal to the Council of Ministers.
The government wants to strengthen the provisions and create a reference point to consider in case of interpretative doubts regarding the tax rules with the aim of taking into account the consumer's perspective.
A specific section dedicated to the relationship between citizens and the Revenue Agency is then introduced within the Legislative Decree.
There will be obligations of clarity on the part of the Revenue and all requests for documentation and any assessments that the tax body will need to forward to taxpayers will have to be based on certain documents.
There must be no presumptions of incorrect or irregular behavior towards citizens who must receive justification for all requests and notes that will be sent to them by the Revenue Agency.

Author: A.W.M.

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