Fewer checks, no more receipts. Rules and deadlines

season Tax declaration: This year will bring a very big simplification for taxpayers who choose CAF and accountants, who will see a decrease in checks and the possibility of not keeping receipts and receipts related to unadjusted healthcare costs.

Form 730, Tax Return Guide: Pre-Filled 2023 Form (And Who Can Use It)

Calendar

The official calendar of 730 prepacked (Born in model Income in this same situation) today in detail by the Revenue Agency. The announcements will be available for consultation from May 2, while the date on which they will be able to be sent, if modified, will be in the second half of the month. As usual, the taxpayer will have different paths available: he will be able to intervene in the data and submit the form directly from his computer, through the special site set up by the Revenue Agency, or he can be assisted by his employer or by the CAF (Tax Assistance Centre) or the accountant . Over time, the number of pre-filled forms submitted has increased: 730 forms alone increased from 20.8 million in 2018 to 23.2 million last year (compared to the 2021 tax year). This year, however, the declaration will concern income received in 2022. The number of forms sent directly by the taxpayer has also increased, but recently this trend seems to have stopped: they numbered 2.9 million in 2018 and in 2021 they reached. 4, 1 million, a level later confirmed the following year. The unadjusted rate of return was 19.3% five years ago and then increased to 23.6%. Thus, the gradual addition of preloaded information has put a larger share (though not a majority) of citizens in a position to accept the tax officer’s “offer”, without prejudice to anything.

As mentioned, the majority of interested parties still choose to go through an intermediary. And the simplification package that Parliament voted on last year (Decree Law 73 of 2022) targets this particular audience. In practice, the restrictions on checks already intended for 730s sent directly from the computer or sent by the withholding agent also apply in this case. Let’s see exactly what happens. The primary catchment remains the choice to modify the declaration or not, because in the first case there will be no official censorship: the tax officer will accept as good the data he himself uploaded, which he will also receive from other sources (for example, doctors for visits to a notary specialist or universities for graphically). This simplification now applies not only to do-it-yourself ads, but also to those offered through a coffee shop or professional. And also for those who go through a tax withholding agent. There remains the possibility that the financial department will check not the data as such, but the requirements that entitle individuals to benefit from certain privileges: for example, it will be able to go and see if the property for which interest expense has been deducted (reported by Bank in any case) was actually used as the principal residence, within the time limits established by law.

paying off

What happens instead if there are changes to the ad? Always for declarations that pass through the CAF or the accountant, the official oversight will be triggered, at the expense of the broker even if the payment of any higher taxes is of course up to the taxpayer. But from this type of verification it excludes data on health expenditures that have not been adjusted, for which there will be no need to keep receipts or other documents (the mediator will see those brought by the taxpayer to verify the correspondence between the individual preloaded items and the totals broken down by type of expense such as visits, medications, etc.). Any subsequent tax audits will only concern additional documents, which are not already included in the previously compiled form. Even after this simplified step, do-it-yourself ads still retain a small advantage: in fact, for those and for those managed by the employer, the exclusion from the checks concerns all data sent by third parties included in the ad that has not been modified; So it’s just not the healthy kind. Furthermore, again for this group, in the event of a fee modification by the taxpayer, the official oversight would only concern the documents that led to the change.

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