The Tax Agencies (Revenue and Land Registry Agency, Customs and Monopolies Agency, Italian Public Property Agency, Customs and Monopolies Agency, Revenue Collection Agency) perform technical and operational role and tasks in the service of the Ministry of Economy and Finance to provide information and assistance to taxpayers. The relationship between the Ministry of Economy and Finance and the Tax Agencies is based on the common model of principal-agent, in which policy and control is entrusted with the Ministry (the principal) and implementation and management is delegated to the Agency (the agent). This relationship is substantiated into the Minister of Economy and Finance’s periodic Atto di Indirizzo of the Minister, which now indicates the overall policy objectives to be achieved, together with more specific guidelines directed at the different components of the Tax Administration. The direction outlined in the Atto di Indirizzo is translated into three-year Conventions concluded by each agency and the Ministry of Economy and Finance, which are then monitored and updated every year.
The Revenue and Land Registry Agency
The Revenue and Land Registry Agency (Agenzia delle Entrate e del Territorio) is a non-economic public body that operates to ensure the highest level of tax compliance. It is mainly responsible for collecting tax revenues, providing services and assistance to taxpayers and carrying out assessment and inspections aimed at countering tax evasion. The Revenue Agency (on December 1, 2012) has incorporated the Real Estate and Land Registry Agency (Agenzia del Territorio).The reorganization is aimed at streamlining activities, and at further benefitting from synergies derived from the merger with the cadastral services. It also provides cadastral and geocartography services, manages all the payment to public administration through the F24 Model online system, handles the e-invoice for all the public authorities and the Health Insurance Card.
Role and tasks
The Revenue and Land Registry Agency, in detail, performs the following tasks:
- to manage and collect direct taxes, VAT and other taxes;
- to provide support to the activities of the Ministry and assist the activities of other tax agencies;
- to reduce tax evasion to guarantee tax compliance;
- to simplify relations with taxpayers;
- to provide cadastral and geocartography services;
- to improve the quality of assistance and information services;
- to increase power to counter tax evasion;
- to manage fiscal cases before Tax Courts;
- to collaborate with European institutions.
The Agency is governed by three institutional bodies: the Director General, the Management Committee and the Board of Auditors. At the central level, the Revenue Agency is now organized into three macro divisions, while other functions such as audits, legal affairs and legislative support report directly to the Commissioner. There are three macrodivision: the taxpayers division based on the type of taxpayer, in order to meet the needs of different taxpayer and develop targeted actions; the services division focuses on front-office activities; the resources division incorporates horizontal services such as IT, human resources management, financial control, planning and real estate management.
The Customs and Monopolies Agency
The Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli) is one of the three tax agencies that carry out technical and operational activities formerly pertaining to the Ministry of Finance. The Customs Agency (on December 1, 2012) has incorporated the Autonomous Administration of State Monopolies, changing its name to Customs and Monopolies Agency. In April 2018, the Ministry of Economy and Finance gave the green light to undertake a radical restructuring of the Agency’s organization, functions and mission.
Role and tasks
The Customs and Monopolies Agency, in detail, performs the following tasks:
- the administration of customs duties;
- the management of customs services;
- the regulation and control of the gaming sector in Italy;
- the management of the manufactured tobacco products sector as it concerns the collection of excise duties, retail price and product turnover;
- the prevention of and fight against tax evasion and illicit extra-tax offenses within its areas of competence;
- the management of chemical laboratories, provision of services in matters of its own authority to individuals, companies and other entities
The Agency manages two policy areas: the Customs area and the Monopoly area. The Agency has a flexible structure, headed by the Director, who is supported by a Steering Committee and a Strategic Committee.
The Italian Public Property Agency
The Italian Public Property Agency (Agenzia del Demanio), is responsible for the management, rationalization and development of all State owned properties. Its portfolio includes assets for governmental use, disposable purposes and historical/artistic heritage. The Agency also promotes the valorization and regeneration of the entire public real estate portfolio in cooperation with the Institutions and all Local Authorities through the identification of strategies and innovative tools.
Role and tasks
The Italian Public Property Agency performs the following tasks:
- to protect public buildings and ensure their proper use;
- to ensure their profitability and promote revenue generation;
- to coordinate all maintenance works in buildings used by the State administration;
- to ensure their energy efficiency;
- to manage tangible and intangible assets, including companies, seized from organized crime
The Revenue Collection Agency
The Revenue-Collection Agency (Agenzia delle entrate-Riscossione) is a public economic entity that operates under the supervision of the Ministry of Economy and Finance and is fully owned by, and instrumental to the Revenue Agency. The companies part of the Equitalia Group were first reorganized then been converted into a public economic entity, the Agenzia delle entrate - Riscossione (Collection Agency). The newly formed Collection Agency is an entity instrumental to the Revenue and Land Registry Agency, it is now able to access the information and databases of the latter.
Role and tasks
The Revenue-Collection Agency, in detail, performs the following tasks:
- to manage national collection attributed to the Revenue and Land Registry Agency;
- to manage collection procedures by register (enrolment on the register);
- to collect tax or property revenues of all local administrations and subsidiaries, with the exclusion of collection companies (Article 35 of Law Decree N. 50 of 2017 by the Conversion Law N. 96 of 21 June 2017)
The Revenue Agency Commissioner is also the President of the Collection Agency and a member of its Management Committee.
- Legislative Decree n. 300 of July 30, 1999
- Law Decree n. 95 of July 6, 2012 converted into Law n. 135 of August 7, 2012
- Law Decree n. 193 of October 22, 2016 converted into Law n. 225 of December 1, 2016
- Revenue Agency website (English version)
- Statute of the Revenue Agency (Italian version)
- State Property Agency website (Italian version)
- Statute of the State Property Agency (Italian version)
- Customs and Monopolies Agency website (English version)
- Statute of the Customs and Monopolies Agency (Italian version)
- Statuto dell’Agenzia delle Dogane (Italian version)
- Revenue-Collection Agency website (Italian version)
- Statute of the Revenue-Collection Agency (Italian version)