The revenue agency

Created in 1999 by Legislative Decree n. 300, the Revenue Agency has been operating since
January 1st, 2001. As of 2004 it is therefore in its third year.
The Revenue Agency carries out all functions regarding the management, assessment, litigation and
collection of taxes.
The Agency is a non-profit public body acting under the supervision of the Minister of the Economy
and Finance who maintains control over policy orientation. As such, the Agency takes full managerial and operational charge of its affairs and is autonomous as regards regulations,
management, assets, organisation, accounting and finance. However, its internal general directives
must be submitted to the Minister for approval.
The Minister of the Economy and Finance and the Revenue Agency set out services to be provided,
objectives to be reached and the assignment of related financial resources in a three-year Protocol,
updated every financial year.
The Agency can however collect further revenue for the provision of services to public and private
companies and organisations.
The Agency draws up its financial statement in compliance with the Civil Code.
The Agency has a Steering Committee, which deliberates on:

• the Statute
• accounting rules
• administrative Rules relating the organisation and running of the Agency, the hiring of personnel,
  staff levels and access to managerial positions, the offices network both at central and local, etc.)
• overall business plan
• budget & balance sheet.

The objectives of the revenue agency
In performing its institutional functions, the Revenue Agency aims:

• to simplify relationships with tax-payers;
• to improve help and information services;
• to increase its action against tax evasion;
• to achieve the peak efficiency also by innovative schemes of organisation and planning.