Tax simplification: the way the tax return precompiled – Tribuna Economica

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Published: April 16, 2015

From 15 April 2015 is online, on the site of ‘ Inland Revenue, the 730 pre-compiled. In a special the employees and retirees can access all the information you need and use tax return as is, or modify or integrate it before sending. The measure was introduced on an experimental basis,

for income earned in 2014, so it stays still the possibility of submitting tax returns independently compiled with ordinary mode (730 ordinary or Unico PF).

The declaration is part of the precompiled package simplifications tax approved by Council of Ministers of 30 October 2014 ( Legislative Decree 175 of 21 November 2014 ) and represents a Copernican revolution in the relationship between tax authorities and taxpayers, as it becomes the Administration itself the party responsible for collecting and processing tax data, while the taxpayer only needs to verify the accuracy and completeness of the data.

information and clarification on the measurement are also contained in a Help prepared by the Revenue and in a campaign .

The taxpayers concerned – The novelty will affect, in the starting phase of the system, about 20 million taxpayers Italians. It is, in particular, employees, pensioners and a good part of the workers who hold income similar to those of employees.

How does the declaration precompiled – From 15 April every year, the Agency Revenue provides online precompiled statement, which can be accessed using the Pin Fisconline or what device INPS, or the National Charter services. The taxpayer can access their precompiled statement 730 (in addition to accept it, change it and send it) also through its withholding agent assisting tax or through a CAF or a qualified professional, as a result of delegation.

The 730 precompiled must be submitted by July 7, both in the case of direct presentation to the Revenue and in the case of presentation to the withholding or the Caf or professional . Depending on whether the taxpayer accepts or modifies the declaration proposed by the Agency there is a different process for the documentary control.

If you accept – directly or through substitute tax – 730 precompiled without changing it, will no longer be subject to control the documents certifying expenditure mentioned in the declaration, for which data were provided to the Revenue by banks, insurance companies and social security institutions. In addition, and will not be made prior control, with respect to refunds exceeding 4,000 Euros.

If you submit the 730 pre-built, with or without modification, by Caf or licensed professionals, checks on all documents confirming the charges will be made against Caf or licensed professionals. The latter are also required to pay any amounts that are due as a result of the inspection, except in cases of willful misconduct of the taxpayer.