Step forward of Italian taxpayers towards a less stressful life. The Council of Ministers today approved the legislative decree on tax simplifications, which provides - among other things - the pre-filled tax return.
The novelty "brings about a revolution in the management of the relationship between the financial administration and the citizen - reads the Government note -, which for around 30 million taxpayers (employees and pensioners) already starts in 2015”. The declaration it will be sent electronically to taxpayers by 15 April each year, but the taxpayer can access it through the website of the Revenue Agency or by delegating the withholding agent who provides tax assistance, the accountant or the Caf.
To date, it is the taxpayer who is responsible for completing the return, while the tax administration only has to verify the result and communicate the results. By sending the pre-compiled declaration, however, the taxman has the obligation to collect the data and send them within certain deadlines to the taxpayer, which only has the task of verifying the accuracy and completeness of the document. If these checks are carried out by a tax assistance center or an accountant, the Revenue Agency will ask them for any clarifications, no longer the citizens.
To write the pre-compiled declaration, the Revenue Agency will use the information of theTax Register (for example the declaration of the previous year and the payments made), the data transmitted by third parties (for example banks, insurance companies and social security institutions) and the data contained in the certifications issued by withholding agents with reference to income from employment and similar, self-employment income and other income (for example, compensation for occasional self-employment activities).
Starting from the tax return to be presented in 2016 and relating to 2015, the combination of the information acquired by the Revenue Agency and the data from the Health Card system will allow for the inclusion in the document also data relating to medical expenses, specific assistance and health expenses that entitle you to income deductions or tax credits.
For those who are not comfortable with the new system, in any case, there is still the possibility of presenting the tax return the old-fashioned way, by filling in the 730 model or the Unico model.
