The investigation summary is the tool by which established the Financial Management, part of the control in respect of individuals, determines the total income of the taxpayer for income tax purposes, regardless the identification of the income category that is the source.
A peculiar aspect of this instrument covers the wide range of applicability, since they can be addressed to the taxpayers individuals regardless of whether or not they are parties responsible for the bookkeeping.
In general, under this control methodology, the financial officers, under certain conditions, relying on a legal presumption, are entitled to move from a known fact, indicated in a demonstration of ability to pay in the auditee, to an unknown fact, namely the existence of an undeclared income or taxable income greater than that declared. The investigation summary
finds its legal basis in 38 of Presidential Decree 600/1973 and, recently, has been a major boost as a result of application to the provisions of paragraphs 8 and 9 of Article 83 of Decree 112/2008, which normally provides the implementation for the period 2009 - 2011, a special plan of controls aimed at concise determination of personal income.
With the "operation 2010, the legislature has made major changes to the rules of the investigation summary: Article 22 of Decree 78/2010 has in fact replaced in its entirety subparagraphs 4 to 8 of the said Article 38.
Innovation at issue, as is clear from the explanatory memorandum to the Dl 78, is aiming to update The investigation summary in order to take account of the "changes associated with the social changes occurring over time as to the types of costs incurred by taxpayers and preferences in the propensity to consume, making it more efficient and giving it greater guarantees for the taxpayer . For completeness
exhibition is noted that the Inland Revenue, with the circular 4 / 2011, showed that, given the importance of regulatory changes to the establishment synthetic, they will be subject to future clarification. The investigation summary
ante changes and the distinction between investigation summary in the strict sense and verification Redditometro
This section covers the investigation summary in the light of the wording of Article 38 of Presidential Decree 600/1973 in the version prior to the amendments made by the "operation 2010.
Under this law, the doctrine has led to a distinction between the investigation summary in the strict sense and ascertaining "Redditometro," believing that exist between the two modes established a relationship of species to genus.
More specifically, the investigation summary in the strict sense would be identified in paragraph 4, first sentence of Article 38 under which authorizes the tax authorities to quantify the total net income of individuals on the basis “di elementi e circostanze di fatto certi”.
L’accertamento “redditometrico”,circoscritto al comma 4, secondo periodo, dell’articolo 38, invece, sarebbe da ricondurre al reddito induttivamente calcolato, sulla base dell’accertata disponibilità in capo al contribuente di determinati beni e servizi (aerei ed elicotteri, navi e imbarcazioni da diporto, autoveicoli, camper, autocaravan, motocicli con cilindrata superiore a 250 c.c., roulotte, residenze principali e secondarie, collaboratori, cavalli da corsa o da equitazione, assicurazioni di ogni tipo) individuati dal legislatore con apposito decreto ministeriale (si tratta del Dm 10 settembre 1992, successivamente modificato dal Dm 19 November 1992).
The rule also provides (subsection 5) a particular rule on the importance of "expenditure for capital gains" (the purchase of a property, a car, etc.) which, by express legislative provision, presumably supported controlled by the income earned on a straight line in the year in which it was made and in the previous four, accounting, therefore, the determination of annual income to the extent alleged by one fifth. The presumption
mail to the basis of a synthetic (in the strict sense and Redditometro) operates under certain conditions: the total net assessable income in a tax year must to depart from that stated at least one quarter (ie assessable income will be summarized at least 25% greater than that declared by the taxpayer) and furthermore, the deviation must be for at least two tax years. On this point, the judge made it clear that the legitimacy of difference may also relate to non-consecutive tax years (see for all, Supreme Court, Judgement 237/2009).
It also noted that the rule in question succinctly identifies the income determined on the part of the taxpayer such total net income, hence the exclusion of the deduction of the deductible, as provided by paragraph 7.
Proceedings assessment described above is not without its protections to the taxpayer, as the recipient of the tax audit has the right to demonstrate, with appropriate documentation and in order to reverse the burden of proof, which summarizes the income from fixed or determinable and financial offices "consisting wholly or partly exempt from income or subject to withholding tax as tax" or that it can be justified on the basis of other facts and circumstances.
However, it should be noted that, in the absence of a normative prescription, the Inland Revenue a further guarantee in relation to controlled, supplied provisions to their offices (see Circular 49/2007), requesting that they proceed with a quote heard before issuing a notice of investigation summary. The new
Following investigation summary of the changes made in Article 22 of Decree 78/2010, the investigation summary is completely overhauled.
In the opinion of the writer, the previous formulation there is a clearer distinction between the investigation summary in the strict sense and ascertaining Redditometro, located, respectively, in paragraphs 4 and 5 of the new Article 38.
Under the new paragraph 4, the summary income can be determined on the basis of "expenses of any kind incurred during the tax period. "
examination of the rule thus emerges an important fact: for the purpose of synthetic, is relevant (on a cash basis) any expenditure incurred in the tax, including that for capital gains, expenses that in the previous supported version of the standard was assumed on a straight line with income earned in the year they are incurred and in the four previous ones.
is not, therefore, the traditional division between current expenditure and capital expenditure to increase this in the first 38 of Presidential Decree 600/1973, and introduce the assumption that the expenditure incurred in a given fiscal year is equal income earned by the taxpayer (expenditure = taxable income).
seems important to highlight that for the determination of costs incurred by the controlled entity, the offices will benefit from the financial data found by the reports of supply of goods and services supplied and received (Article 21 of Decree 78/2010), that VAT taxable person must submit, with respect to operations in 2010, no later than October 31, 2011, and for the following years, by 30 April following the reference year (a provision of the Internal Revenue Service Director 12/22/2010).
As is apparent from paragraph 5, the new Redditometro is the subject of a full facelift: the basket of goods and services previously defined by inductive content ministerial decrees of 1992, are replaced in line with the spirit of innovation to the standard, with elements of capacity to pay, to be defined by ministerial decree to be published, identified through analysis of representative samples of taxpayers, which vary according to the family and of the territorial area of \u200b\u200borigin (cf. article 38 of Presidential Decree 600/1973 and Circular 4 / 2011).
In essence, the legislature, noting the age of the assets underlying the index Redditometro old, will lay the groundwork for the introduction of new parameters of the actual ability to pay taxpayers found to be most current in relation to modern lifestyles and consumption patterns. At present, the decree of the Ministry of Economy and Finance at the base of operation of the new Redditometro has not yet been issued.
are innovative also the conditions for the issuance of the notice of investigation summary, they are less stringent, since the new rule requires a variance of at least 20% (previously 25%) of total income compared to synthetically determined declared one, while the repeal of the existence of this condition for at least two tax years.
the taxpayer continues to be recognized, with a view the burden of proof that characterizes the principle of presumption on the opportunity to show briefly that the income is determined, however, compatible with the declared income.
addition, the legislature has recognized, in line with the spirit of innovation the norm and with the provisions contained in Law 212/2000, greater protection for the taxpayer controlled, since the operative offices are by law obliged - under Article 38, paragraph 7 - to "... ask the taxpayer to provide information relevant to the assessment and, subsequently, to initiate proceedings to establish membership in accordance with art. 5 of Legislative Decree 19 June 1997, No 218 ".
Regarding procedural aspect, the discipline of the investigation summary must be coordinated with the provision in Article 18 of Decree 78/2010, which, by amending Article 44 of Presidential Decree 600/1973, provides for the obligation for the Inland Revenue to make a prior notice to the municipality of residence checked before issuance of the notice of investigation summary, in turn, the City must respond within sixty days, indicating any relevant information to the determination of total income.
Another aspect to note, from a strictly operational concerns the new provision (paragraph 8) that recognizes the deduction from the income determined synthetically charges under Article 10 of the Uniform Tax Code, as well as deductions from gross prescribed by law for the charges incurred by the taxpayer.
The new requirement is related to the fact that the income given briefly in the new wording law assumes the configuration of a "total income", including in relation to how to determine and no more than a "total net income."
Commencement changes
Article 22 of Decree 78/2010 provides that the amendments to Article 38 shall be for "the accertamenti relativi ai redditi per i quali il termine di dichiarazione non è ancora scaduto alla data di entrata in vigore” del decreto (31 maggio 2010).
Conseguentemente, tale previsione si propone di circoscrivere l’applicazione della revisione dell’accertamento sintetico al periodo d’imposta 2009 e a quelli successivi.
Fonte: Agenzia Entrate
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