{"id":537,"date":"2024-02-15T11:09:26","date_gmt":"2024-02-15T10:09:26","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2024\/02\/15\/riduzione-due-anni-termini-accertamenti\/"},"modified":"2024-02-15T11:09:26","modified_gmt":"2024-02-15T10:09:26","slug":"two-year-reduction-of-assessment-deadlines","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2024\/02\/15\/two-year-reduction-of-assessment-deadlines\/","title":{"rendered":"Two-year reduction of time limits for assessments"},"content":{"rendered":"<p>In case of payment and collection in a whole tax period of all amounts for transactions exceeding <strong><span style=\"text-decoration: underline;\">euro 500.00<\/span><\/strong> exclusively through <strong><span style=\"text-decoration: underline;\">traceable means<\/span><\/strong> and certification of revenues exclusively through the issuance of electronic invoices and\/or electronic receipts and\/or online commercial documents on the Inland Revenue website, it is reduced to <strong><span style=\"text-decoration: underline;\">two years<\/span><\/strong> the time frame during which tax offices can serve notices of assessment to increase the income declared by holders of business or self-employment income.<\/p>\n<p><!--more--><\/p>\n<p>Traceable means are all means of payment other than cash, i.e:<\/p>\n<ul>\n<li data-mce-word-list=\"1\">bank cheques, postal cheques, bank drafts, promissory notes, provided they are non-transferable;<\/li>\n<li data-mce-word-list=\"1\">transfers;<\/li>\n<li data-mce-word-list=\"1\">debit cards;<\/li>\n<li data-mce-word-list=\"1\">credit cards;<\/li>\n<li data-mce-word-list=\"1\">bills of exchange;<\/li>\n<li data-mce-word-list=\"1\">other payment systems through the banking or postal system.<\/li>\n<\/ul>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>","protected":false},"excerpt":{"rendered":"<p>In caso di pagamento e di incasso in un intero periodo di imposta di tutti gli importi per operazioni di ammontare superiore ad euro 500,00 esclusivamente mediante mezzi tracciabili e di certificazione dei ricavi esclusivamente mediante emissione di fatture elettroniche e\/o di scontrini telematici e\/o di documenti commerciali on-line sul sito dell\u2019Agenzia delle Entrate,&nbsp;si riduce [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-537","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=537"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/537\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}