L’iscrizione a bilancio dei tributi in ambito IFRS: le previsioni dell’IFRIC 21 e un caso applicativo

In modern economies and legislations companies are frequently obliged to pay levies, imposed by public authorities and to be paid to third parties; this, in addition to ordinary taxation on income. The levies may have different nature and assume different forms, as regards to the timing and to the rules of payment. The enforcement of levies raises issues about their recognition in the financial statements of the entity, with regard to the timing of the recognition of the liability related to the levy and to the criterion for assessing the liability, in accordance with the IAS 37 "Provisions, contingent liabilities and contingent assets". In particular, on this topic in May 2013 the IASB provided an interpretation by issuing the IFRIC 21 "Levies", following the requests for guidance received from the economic operators. The object of the paper is the analysis of the accouning for a liability to pay a levy set out in Ifric 21 and the analysis of a relevant case, concerning the banking sector, related to the accounting for levies due to the Italian Deposit Guarantee Scheme imposed by the Directive 2014/49/EU.