Taxes, from controls to clarifications here is how the Inland Revenue Agency is changing

The Internal Revenue Agency is reorganising itself to provide more answers to taxpayers and prepare the new home of cooperative compliance, i.e. the business mentoring scheme that will also be open to SMEs with a tax risk management system. The restyling - already anticipated in the Plan of Activities and Organisation (Piao) 2026-2028 - concerns the Taxpayers Division. The two major novelties of the reorganisation outlined by the director Vincenzo Carbone are the establishment of the specialised directorate dedicated to cooperative compliance: a choice consequent to the investment in the tutoring regime desired by the deputy minister of the Economy Maurizio Leo and also translated into the long roadshow that saw the Revenue Agency engaged throughout the country to explain the advantages of the tax control framework (Tcf).

Not only tutoring. The Agency aims, in fact, to strengthen regulatory interpretation on the correct application of taxes. This too is a strong point in the constant dialogue between tax authorities and taxpayers. A role that will be covered by the Central Regulatory and Litigation Directorate: a new directorate that was created within the current Taxpayers Division, which has been restyled with the new resolution. The new central directorate, which smacks very much of a return to the past, will have the functions of centralising interpretation (issuing circulars and resolutions) and coordinating the functions of consultancy, interpellation, litigation and business crisis management - as explained in the notice circulated to the trade unions - "with regard to all the different macro-types of taxes and taxpayers".

The core business of controls will be taken over by the Central Taxation Directorate, which will be 'entrusted with the oversight and coordination of control strategies with regard to individuals, self-employed workers, third sector entities, and small and medium-sized enterprises, as well as with the oversight of activities to combat tax offences and frauds, carrying out risk analyses (without prejudice to the activities assigned to the Central Directorate for Large Taxpayers and International Taxation) and drawing up economic-statistical studies on taxation, thus integrating competences that were previously distributed among several structures'.

The changes to the Central Directorate for Large Taxpayers and International Taxpayers will be a reference point for large taxpayers, considering both their importance and characteristics, since the control and assessment function for large taxpayers is the responsibility of the regional directorates. In the name of uniformity, the unitary management of international cooperation activities and support for the internationalisation of businesses will be strengthened.

The objective of creating the new home of cooperative compliance will be achieved through the establishment of a dedicated specialised Directorate based in Rome and divided into four areas (two of which are based in Milan), hierarchically and functionally dependent on the Central Directorate for Large Taxpayers and International.