The new 730 pre-filled will be sent back to the Revenue Agency starting from May 1. This is the main novelty contained in a note published yesterday by the tax authorities. The declarations will be available on the Agency's website from 15th April and the taxpayers, after having checked the data already written in the form and having made any changes or additions, will have to officially submit the 730 by 7 July.
But how should we deal with the new declarations? After having obtained the go-ahead from the Guarantor for the protection of personal data, yesterday the number one of the tax authorities, Rossella Orlandi, signed a provision explaining the procedures to be followed Caf, tax substitutes (employers or social security institutions) e qualified professionals (employment consultants, chartered accountants, accountants and commercial experts) to receive the pre-compiled 730 form of their clients (the new form of the declaration concerns only employees and pensioners who last year presented the 730 form or the Unico form with the characteristics of 730). Also clarified several aspects on how the taxpayers they will be able to submit their own declaration.
CAF, TAX WITHSTANDS AND PROFESSIONALS
Those who offer tax assistance must receive from the tax payer a proxy (which must contain the tax code and personal data of the taxpayer, the tax year to which the pre-compiled 730 refers and the date of conferment of the proxy, as well as the indication that the authorization also extends to consulting the list of information pertaining to the return ) and formulate a specification online request (for this purpose it will be sufficient to send the assisted taxpayer's tax code, some data relating to the proxy received and some information taken from the declaration relating to the previous tax year). Access to the forms will be traced and the Agency will check the correctness of the proxies, both by intervening in the offices and by requesting sample copies of the documents.
Caf, professionals and withholding agents will acquire the proxies for accessing the pre-compiled 730 together with a copy of the identity document of the person concerned on paper or in electronic format. A quicker path is provided for those who have a personal username and password to access the company information system of the substitute: the taxpayer in possession of the credentials, in fact, will be able to use them to grant the proxy. “The proxies acquired must be recorded in an ad hoc chronological register, which indicates the progressive number and date of the proxies, tax code and personal data of the delegating party, details of his identity document – specifies the tax authorities -. In this regard, each structure will identify one or more managers for the management of proxies".
DIRECT PRESENTATION OF THE TAXPAYER
For citizens who decide to manage their declaration independently, however, the tax authorities require that access to the document takes place from the authenticated area of the Agency's website with the Fisconline username and password or, alternatively, with the credentials issued by the Inps.
As for the practical management of the 730, the Agency specifies that the taxpayer, “once he has entered the system, after having verified the data proposed by the Revenue, will be able to accept, modify or supplement his declaration. Even the taxpayer who does not have a withholding agent who can make the adjustment (for example, those who lost their job in 2015), can access the pre-compiled 730 and, in this case, can pay any sums due with the F24 , which will be made available already completed, or indicate the bank account on which to receive any refund. The taxpayer will also be able to consult the submitted return and the list of delegated subjects to whom it has been made available, as well as receive any communications on his/her pre-compiled 730 simply by entering a valid e-mail address”.
For what concerns times, the Agency announces that “starting from May 730, interested citizens will be able to electronically send the accepted, modified or integrated declaration. Within five days they will get the receipt with the electronic protocol number of the file sent. It will then be the task of the Revenue to make the accounting results of the declarations available to the withholding agents for the recognition of the refund or for the deductions directly in the pay slip or in the pension installment. In the event that it is not possible to provide the substitute with the accounting result, the Agency will inform the taxpayer both via a notice in the authenticated area and via email. If, on the other hand, the substitute who receives the accounting result is not required to carry out adjustment operations, he will communicate the tax code of the interested party electronically to the Agency. In these two hypotheses, the citizen will be able, again through the authenticated area of the Agency's telematic services, to present a supplementary XNUMX by modifying only the data of the withholding agent or indicating his absence or, alternatively, contact a Caf or a licensed professional.
PRIVACY PROTECTION
Finally, on the privacy side, "the taxpayer will be able to know who has had access to their documents through dedicated functions, available in the authenticated area of the Revenue Agency website", writes the Tax Authority, ensuring that the security of the Agency's telematic channels of Revenues "is guaranteed by their encryption using standard mechanisms and protocols updated to the most recent versions. Given the specificity of the data and their relevance, adequate levels of security of the tax information system are ensured. As a further guarantee, the Privacy Management System is closely integrated with the Information Security Management System. Furthermore, access to the Tax Registry by each withholding agent, Caf and qualified professional will be tracked, while specific alerts will report anomalous or risky behaviour. Furthermore, the Agency will carry out periodic checks, even with sample checks, on the suitability of the security measures adopted by these operators who will undertake, with a specific declaration, to respect the rules of relevance and non-excess in the treatment of data".
