(Jamma) – AS.TRO expresses a positive opinion on the meeting held at the Central Assessment Office of the Revenue Agency, having recognized in the modus operandi of the Financial Administration both the intention of making the management company's accounting process transparent, and the concrete willingness to evaluate the contributions prepared by the categories.
AS.TRO has provided the Revenue Agency with a large amount of information material, clearly illustrating the need for dynamism in commercial practices with the points of sale, and consequently the need to be able to count on accounting systems that also incorporate the operational needs of the managers . On this point, the circumstance that emerged in the context of the discussion regarding the role that the Administration has recognized to the managers, i.e. advocates of the "collection volume" through their impressive energy introduced on the market, and, consequently, the willingness to implement those indications coming from AS.TRO which can protect the manager's entrepreneurship.
The complexity of the matter suggested the following method of continuation of the works:
The guidelines devised by the Office to align the accounting procedures with industry practices were presented to the trade associations, to then consider the specific observations coming from the individual players in the supply chain (and expressed in the meeting) through which they were made known the individual problems underlying the rapid adoption of a new accounting system.
The fixed point from which the Administration starts is the need to acquire data on supply chain compensation that reflects
– what actually happened in the context of the distribution of fees, therefore suitable for making future tax controls expeditious and tendentially automated, without the need to proceed with the stressful checks that took place for the years 2007 and 2008, as they can be overcome, in the future, from the simple acquisition of standardized reports designed to incorporate all the transactions that actually took place,
– the adoption of only the criterion of "competence" by the players in the supply chain, as this is directly imposed by the TUIR. This implies the adoption of the network report as the sole calculation basis for tax purposes.
Over the next few weeks, the ADE has planned to send a new document to the social partners which will incorporate the further contributions made during the discussion, which will be followed by a short term for the filing of notes and observations, before definitively dismissing its provision, which will have the presumable rank of analytical circular, and therefore of real "guide procedure" for all the Financial Offices of the country, which will be illustrated in detail, once acquired, by the consultants of the AS.TRO commission for the new agreement.
