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Voluntary disclosure: how to receive documents via Pec

The Revenue Agency has published the model (attached in pdf) with which taxpayers can request the sending of documents to the certified email box of the professionals who assist them - The tax authorities also provide the instructions for filling in and the technical specifications for the submit (pdf).

Voluntary disclosure: how to receive documents via Pec

From today, taxpayers who have benefited from the Voluntary disclosure can receive the documents of the procedure to the certified e-mail address of the professionals who assist them. To submit the request, it is necessary to use a model available on the website of the Revenue Agency.

Once the instance has been submitted, it is automatically sent included in the electronic file which already contains all the other documents sent by the taxpayer for the repatriation of illegally exported capital.

The model must be presented on behalf of the taxpayer by the professional which assists him in the context of the voluntary disclosure procedure and must be sent via Pec to the mailbox to which the report and accompanying documentation were sent to the request for voluntary collaboration.

Anyone who has already sent the request to receive notification by certified email of the documents relating to voluntary disclosure is not required to resubmit it. If other data are needed, the Revenue Agency will ask for the integration of the request. 

Download the form from the Revenue Agency website – pdf.
Instructions for completing the model – pdf.
Technical specifications for sending the model – pdf.

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