On 30 September 2024, pursuant to article 38-bis, paragraph 2 of Presidential Decree 600/73, provision no. 372380 of the Tax Revenue Agency was published, clarifying the procedures for signing tax audit reports issued at the conclusion of administrative tax control activities by the members of the Tax Revenue Agency.
Taxpayers can sign the reports in two distinct ways: the first involves the use of a handwritten signature, a common and widely practiced method; the second involves the use of a digital signature, provided that the interested party has one.
In both cases, the signature can be carried out by a person specifically delegated by the taxpayer (who, in the event of digital signing, must possess a digital signature).
