A little more than 20 days from the start of the game, the tax authorities turn on a light on the precompiled 730. Actually, two: a website dedicated (complete with explanatory videos) and a written vademcum.
THE SITE
The Revenue Agency has today put a website online to guide the approximately 20 million taxpayers, including employees and pensioners, for whom the new tax instrument is intended in 2015.
A particular space is reserved for the Agency's assistance channels: a dedicated line will be activated on the webmail written response channel and a telephone line as part of the assistance service at the number 848.800.444, in addition to the assistance provided by the offices territorial with or without appointment.
The tax authorities have also set up a multimedia window on Twitter and YouTube, where today the presentation video of the pre-compiled 730 makes its debut (available on Agency website or his Youtube channel), which will be followed in the next few days by tutorials to support taxpayers grappling with the new declaration.
THE VADEMECUM
With circular 11/E, the Agency clarifies how the taxpayer should behave with the pre-compiled 730. Here are the answers to the 10 most frequently asked questions.
1) Who is the precompiled 730 intended for?
The pre-compiled form 730 is made available to taxpayers who, in 2014, are employees and retirees, for whom the withholding agents have sent the Single Certification to the Agency within the terms. Furthermore, in order to receive the pre-compiled return, you must have submitted the 2013 form or the Unico natural person form or the Unico Mini form for the 730 tax year, even if you have the requisites to opt for the 730.
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2) How do you access your precompiled 730?
The taxpayer can directly access the pre-compiled declaration through the Agency's website or contact his own withholding agent, a Caf or a professional. In the first case, it is necessary to use the credentials of the Fisconline telematic service issued by the Revenue Agency or use the National Service Card. Furthermore, it is possible to authenticate via the INPS portal, using the dispositive credentials issued by the social security institution.
Enabling Fisconline, with the release of the personal password and pin, can be requested both online, via the Agency's website, and by going to any Revenue office, also through a delegated subject, or by telephone. If the request is made by the person concerned at an Agency office, the first part of the pin code and the first access password are issued. The second part of the pin can be immediately collected by the taxpayer directly via the internet.
As a guarantee for users, in the event of an online request, by telephone, or through a delegated subject, the procedure provides that the first part of the pin is issued immediately, while the second part, with the first access password, is sent by post to the domicile of the taxpayer registered in the Tax Registry.
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3) Who can we get help from?
Taxpayers can contact Caf, withholding agents or qualified professionals, to whom they must deliver a proxy for access to the pre-compiled declaration and a copy of an identity document.
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4) What information does the precompiled 730 contain?
In addition to income from employment, pensions or similar and withholdings, the data of family members are also indicated in an ad hoc statement. Furthermore, part D of the pre-compiled 730 includes occasional self-employment income and other miscellaneous income, while part E includes information relating to some deductible and deductible charges.
In particular, the pre-compiled 730 contains the data transmitted by some external entities, such as subjects that issue agricultural or land loans, insurance companies and social security institutions, from which interest expense quotas and relative ancillary charges are obtained respectively for mortgages in course, life insurance premiums and social security contributions.
Any tax surpluses and deductible annual installments for charges incurred in previous years are deduced from last year's tax return, including, for example, expenses incurred for building renovation, energy saving and furnishing of renovated buildings. The pre-compiled form also includes the data relating to land and buildings obtained from the declaration of the previous year with any changes that occurred in 2014.
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5) When must the pre-compiled 730 be presented?
From 15 April taxpayers will find the 730 pre-compiled on the website of the Revenue Agency, within their reserved area. From May 7st to July XNUMXth it will be possible to accept or modify the declaration and send it to the Agency directly via the web or through an intermediary.
6) How does anyone who doesn't have a withholding agent get the balance?
Even taxpayers who do not have a withholding agent (employer or social security institution) required to carry out the adjustment can present the pre-compiled declaration: in this case, the refunds will be carried out directly by the Tax Administration.
7) Can the old paper 730 also be presented?
Yes, it will still be possible to continue to submit the ordinary 7 by 730 July without resorting to the pre-compiled form.
8) Can the joint pre-compiled declaration be made?
For those who submitted the joint 730 model last year and this year meet the requirements to use the pre-compiled 730, the Revenue Agency provides a single pre-compiled declaration. It is still possible to submit the return jointly but you must contact your substitute who provides tax assistance, or a Caf or a qualified professional: for the first year of experimental start-up, in fact, the submission of the joint pre-compiled return is not permitted directly electronically.
9) How do the controls work?
If the pre-compiled 730 is accepted without modifications or with modifications that do not affect the determination of income or tax, the documentary check on the pre-compiled charges communicated to the Agency by banks, insurance companies and social security institutions will not be performed against the taxpayer, nor will estimate on refunds exceeding 4 thousand euros in the presence of deductions for family members and surpluses deriving from the previous declaration.
Furthermore, if the return is presented through an intermediary, the documentary check will be carried out against the Caf or the professional who affixed the conformity stamp on the return. The same concessions are also provided if the 730 is presented through an intermediary with the ordinary methods. However, there remains the possibility of carrying out checks on the taxpayer to verify the existence of the subjective requisites which give the right to deductions, deductions and concessions.
10) What happens if the intermediary makes a mistake?
In the event of the affixing of an unfaithful compliance visa (for example due to the failure to check the documentation supporting deductible or deductible expenses), the intermediary is required to pay an amount corresponding to the sum of the tax, interest and fine that would have been required of the taxpayer. However, the liability of the intermediaries is excluded in the event that the infidelity of the visa was determined by a willful or grossly negligent conduct of the taxpayer.
The intermediary who realizes that he has affixed an unfaithful visa after sending the return must notify the taxpayer and send the Agency the corrective declaration, by 10 November of the year in which the assistance was provided. If the taxpayer does not intend to submit the new return, the Caf or the professional can communicate the corrected data to the Revenue by the same date.
