Income tax return, how to defend yourself from checks

The checks on the tax return and on the data contained therein are one of the activities that the Revenue Agency carries out regularly. Basically there are two types of checks, which are normally carried out: one of formal type and one of documentary type. These two different methods of control have a single objective, that of ascertaining the exact indication of income and withholdings included in the tax return.

Trying to optimize the tax burden and save on taxes to be paid each year is a goal that all taxpayers set themselves. Trying to save on tax spending is important when filing your tax return. However, it is necessary to pay due attention when presenting the Model 730 where he Personal Income Model. There are many mistakes that can be made, even in absolute good faith when submitting the tax return. In general, the errors that can be made fall into two different categories:

  • failure to indicate personal income tax income o withholding taxes;
  • incorrect indication of deductible or deductible charges.

This is the reason why every year the Revenue Agency carries out checks on the regularity of the tax return presented by taxpayers. These checks have different timing and, consequently, lead to different types of obligations on the part of taxpayers. Let’s try to understand how it is necessary to move.

Income tax returns, checks

Presidential Decree no. 600/73 allows the Revenue Agency to carry out two types of checks on the tax return presented by taxpayers:

  • il formal check, as required by article 36 bis of Presidential Decree no. 600/73;
  • il documentary checkas required by article 36 ter of Presidential Decree n. 600/73.

The two types of control they do not appear to be alternatives to each other: the taxpayer, at different times, can be subjected to both. In fact, the two different types of controls have different objectives. The formal check it is carried out on all the tax returns presented and takes place in an automated way. The documentary check turns out to be particularly more complex and targets, every year, only a few taxpayers: those who, according to the parameters of the Revenue Agency, are at risk of tax evasion.

The formal check

The formal control of the tax return is governed by thearticle 36 bis of Presidential Decree no. 600/73. In this case, we are faced with a type of mandatory control to which all tax returns presented by taxpayers are subjected. It is a check that is carried out electronically and is carried out within the deadline for submitting the returns of the following year.

This check is carried out directly son the basis of data and elements which can be found directly on the documentation presented and from that directly available to the tax registry. This verification aims to verify:

  • l’possible presence of material or calculation errorswhich can be committed in determining taxable income;
  • verify that there is a correct match between the payments made through the F24 Model and the debts resulting from the documentation presented;
  • the correct execution of horizontal offsets of the credits deriving from the declaration;
  • that the indication of the deductible and deductible charges indicated is correct;
  • which turn out to be correct withholding taxes indicated as an advance in the declaration.

Through this particular type of control, the Revenue Agency intends to make available to the taxpayer, in the shortest possible time, a tax return compliance. From the moment the taxpayer receives the amicable notice, he no longer has the possibility of accessing the active correction.

Document control

Documentary control is governed by thearticle 36 ter of Presidential Decree no. 600/73. This is, to all intents and purposes, a type of obligatory control to which the tax returns of some taxpayers are subjected: to this particular attention those at increased risk of tax evasion.

The Revenue Agency, through this particular type of control, goes to check the submitted documentationon which the tax return is based. In this case, the taxpayer is required to submit the documentation of the tax return to the Agenzia delle Entrate – in person or electronically.

Through this communication, in a nutshell, the taxpayer is asked to exhibit – within 30 days – the documentation on which the declaration is based. In case the request is not answered, an is issued amicable notice with penalties of 30% of the higher tax due. In the event that the documents should not be produced during the formal check, it is possible to present them in the appeal against the payment folder. The documents to be presented are those at the basis of the same declaration, which include the deductible and deductible charges, the invoices issued and the certifications of the withholding taxes incurred.

Communications issued following an inspection

The Revenue Agency, when it closes a control procedure, issues a document if an irregularity should emerge. This is, for all intents and purposes, a notice of irregularitywhich can be issued:

  • following a formal check;
  • following a documentary check;
  • for the provision of severance pay.

Following a formal check a communication of irregularity can be issued, which highlights the possible presence of errors. In this case, the taxes, interest and penalties for non-payment of 30% are requested by issuing an amicable notice. The taxpayer has the possibility to appeal, in the event that he does not share the dispute. In any case, the communication allows the taxpayer to pay the sums indicated or to specify to the Revenue Agency the reasons for which he considers the requests unfounded.

With the documentary checkhowever, the Revenue Agency verifies that the data indicated in the tax return comply with the documentation kept by the taxpayer. In this case, the latter may be called upon to exhibit or transmit the documentation certifying the correctness of the data declared and to provide any clarifications, should discrepancies emerge between the data held by the Revenue Agency and what was declared.

In the event that the documentation presented proves to be unsuitable to prove the correctness of the data declared – or when he does not respond to the invitation – the taxpayer receives a communication of the results of the formal control, which contains the request for the sums due.

Tax return, what to do when you receive a dispute

In the event that the taxpayer were to receive a communication of irregularities has two choices: recognize the validity of the irregularity communication o dispute it.

In both cases, you need to verify your location. If the irregularities should be confirmed by the taxpayer, the same is called to make the payments of the following amounts:

  • the higher tax;
  • the reduced penalties;
  • The interests.

The taxpayer can hold unfounded tax claim. Obviously, before making this decision it is necessary to ascertain that you are really on the side of reason, possibly relying on your trusted accountant. At this point you can contest the requests of the Revenue Agency.

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