Spontaneous fulfillment and installment payments. How they could change with the Labor bill

The Labor bill, approved on 1 May 2023, introduces some specific innovations regarding spontaneous fulfillment and installments.
The objective is to simplify as much as possible the bureaucratic processes that taxpayers must follow to meet tax deadlines.
Specifically, the complex issue of the payment of certain taxes to the Revenue Agency.
In this regard, the sanctions will also be reduced for those who choose to settle contributory exposures according to some specific terms indicated in the provision.
The bill in articles 14 and 15 addresses the issue of the role of the INPS regarding the promotion of contributory obligations and the spontaneous regularization of omissions and errors.
Regarding this topic, here is an analysis of what could be modified through the Labor bill.
Spontaneous tax compliance One of the objectives of the labor bill is to simplify tax compliance as much as possible.
In this regard, the Revenue Agency has made available to citizens the possibility of quickly remedying any oversights or omissions, allowing them to benefit from reduced penalties.
The bill also allows the INPS to activate an amnesty process to inform the taxpayer, or the person delegated by the person involved such as an accountant, of the irregularity.
After receiving the notification from the Institute, the deadline will begin, which is equivalent to 90 days, within which it will be possible to contest or comply with the communication from the INPS.
In the event that the taxpayer finds actual anomalies, he can proceed to regularize them within the following 30 days by increasing the amount due with a penalty of 2.75%, or, in the event that there is a well-founded reason for non-payment, the subject will be able to proceed with the justification by providing specific documentation.
The anomalies that are reported may concern any omissions or infidelity obtained through a comparison between the data declared by the taxpayer with those stored in the organisation's databases.
Installments Regarding installments, from January 2025 there will be the possibility of adhering to the payment deferral of up to 60 months for Inail premium debts and INPS contributions if they have not yet been examined by the collection agents.
The deferral, up to a maximum of five years, will be applied in some specific cases which will be defined with the decrees of the Ministries of Labor and of Economy and Finance.
The single regulation regarding payment deferrals will be managed by Inail and INPS who will provide the specific lines for this process.
Currently the installment plan is aimed at taxpayers who have accrued debts towards the managements administered by INPS, this is granted up to a maximum of 24 instalments.
The taxpayer can ask INPS for an extension of the same up to 36 installments which can be authorized by the Ministry of Labor and Social Policies in cases of: natural disasters; insolvency proceedings; temporary lack of financial liquidity caused by the delayed receipt of credits accrued from the State, Public Bodies or PA, by the delayed disbursement of public contributions and financing provided for by law or agreement, by the corporate crisis, reorganization, restructuring and reconversion of the company, by the transmission of debts contributions to the heirs or from the temporary lack of financial liquidity linked to economic-social, territorial or sectoral difficulties.
With regard to the requirements for accessing the measure, the application must include all the contributory debts in the administrative phase accrued towards the managements administered by INPS, for which the payment has not been made in the manner and within the terms established by the relevant managements, or those that are reported by the taxpayer and ascertained on the date of submission of the request itself.
In essence, it will be possible to adhere to this innovation by deferring payments over a longer period of time and paying a fine that is almost negligible due to the reduced percentage.

Author: Hermes A.I.

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