In the context of the implementation of the tax delegation law, the draft legislative decree on the rationalisation and simplification of the rules on tax compliance (Government Act No. 93) is currently being examined by the parliamentary Finance and Budget Committees of the House and Senate.

On the subject of compliance, Article 16(1) of the enabling act contains the following principles and guiding criteria:

• the introduction of measures to simplify reporting and payment obligations;
• interventions aimed at facilitating access to the services of the financial administration;
• measures aimed at strengthening the position of citizens in their relations with the financial administration;
• interventions concerning the financial administration.

The memorandum provides an initial review of the provisions and the main features of interest to companies.