With the decree of the MEF published in the Official Gazette of April, has been announced the approval of the synthetic indices of reliability tax, the so-called ISA, which will replace the field studies and will serve to the Revenue Agency to find out who evade taxesWith this decree are referred to the ISA regarding the different work activities, such as, for example, the sector manufacturing, services, trade and professional activities and it is precisely the latter that we want to talk about in this article, and in particular the lawyers. It is to these, in fact, which refers to the annex n° of this decree in which there is a table with all the parameters necessary to understand when a law firm is assumed to the tax evasion. Remember the fact that until there were studies of the sector the inland Revenue did a comparison with what has been declared and the activities carried out and if the first value was lower than the industry standard would be taken automatically of an investigation for tax evasion. Now, the next will not be so: the place of field studies has been taken from the ISA (synthetic indices of reliability tax) let's see how they work and what are the indexes related to the legal profession. With the introduction of the ISA to each professional will be assigned a final mark from one to there the detector of the reliability of that tax. This will be calculated according to a series of indicators which are elementary, such as, for example, the number of employees and of the employees of the professional studio, of advisory assignments or of judicial activity, the total costs and the rate of regional employment. The higher the score, the greater the trust for tax purposes (with the possibility of access to particular concessions) on the other hand, a low score reliability tax attorney will be questioned, and therefore this may be a victim of a finding by the inland Revenue.
As anticipated, the indicators elementary have been indicated in the annex thirty-four of the decree published on April in the Official Gazette, where all of the coefficients that contribute to the calculation of the synthetic index of reliability. Not all lawyers will apply the same criteria for calculation and, in fact, will depend on the category to which these belong.
In total, the categories of lawyers are, namely: it Is well to specify also that there are categories of lawyers that are excluded by the ISA in. For example, these do not apply to those who have declared income greater than and for those who uses the scheme a flat-rate subsidised loan or tax benefit for the young entrepreneurs and mobile workers.
Indicators elementary these will be entered in special software of the national Revenue Agency in order to verify the consistency of the economic sector they belong to.
In this program the attorney can also check the score relative to the indicators of elementary so as to verify the normality and the consistency of the management company or professional. In the case of unreliability of the information obtained from the databases available to the Revenue Agency, lawyers can indicate the error by placing himself in the correct data.
It will be the taxpayer and then to adjust their statement without incurring any sanctions for the purpose of improving the profile of reliability.
