In Italy, the relationship between the tax authorities and the taxpayer is not always of a friendly nature. As the Revenue Agency not only acquires all the tax returns sent by taxpayers, but checks them one by one. This is in order to detect any errors, inconsistencies and / or anomalies.
If the tax authorities find that something is wrong, in fact, then they can initiate a tax assessment. This, however, is not only valid for the tax return filled in, presented and transmitted electronically. But also for any other tax obligation or fulfillment.
Consequently, in ascertaining errors, inconsistencies and / or anomalies, the tax assessment by the Revenue Agency will always lead to a tax claim. That is, with a communication the Taxpayer will invite the taxpayer to pay higher taxes. So let’s see, in this case, what all the tools to defend themselves are available to the taxpayer. Clearly, when the citizen believes that the tax claim is not legitimate.
When are the tax assessments of the Revenue Agency triggered and what are the defense instruments for the taxpayer
In detail, if the Inland Revenue sends to the taxpayer a communication of irregularities, then using services such as Civis it will be possible to demonstrate that the tax claim is not legitimate. By attaching and sending the data, information and / or documents of which the Tax Authority is not aware.
Otherwise, with regard to when the tax assessments are triggered by the Revenue Agency, if an assessment notice has been delivered, there are two possible ways. The first way is to pay what is owed. That is, what is required by the tax authorities to heal one’s position. The other way is to file an appeal. In this case, going to challenge the assessment notice before the Judge of the Provincial Tax Commission.
When and how to avoid starting an investigation
For those who wonder when and how to avoid the tax assessments of the Revenue Agency, the answer is soon said. That is, it will be enough to always pay the taxes within the established terms and pay them all. As well as, declare all your income and any other taxes to be paid to the tax authorities. From mortgage taxes to inheritance taxes, passing through the issuance of all receipts and invoices. For example, if a restaurant issues a few receipts, but buys a lot of food raw materials, it is clear that the tax authorities, inexorably, will turn on a beacon, and then start a tax assessment. Just in order to see clearly.
Deepening
How tax assessments work and how many years back can the Inland Revenue go to pay taxes
