Revenue Agency Criteria for Identifying Inconsistencies in 730/2023 Model Refunds

The Revenue Agency has approved the criteria for identifying the elements of inconsistency to be used for i checks on the refunds of the 730/2023 model.

These criteria were established with the provision of 9 June 2023which implements the provisions of the Budget Law 2016.

The elements that trigger preventive checks are the deviation of the data that result in the payment models, in the unique certifications and in tax returns of the previous year and the presence of other elements of inconsistency with respect to data communicated by external bodies.

The checks will concern both the forms sent by the taxpayer or through withholding agents, and the declarations sent through CAF or qualified professionals.

730/2023 model refunds, the Revenue indicates the elements of inconsistency for the controls

With the provision of 9 June 2023 the Revenue Agency has approved the criteria for identifying the elements of inconsistency that will be used for checks on refunds deriving from the 730/2023 model.

The provision puts into practice what is established by article 5, paragraph 3-bis, of the legislative decree 21 November 2014, n. 175, introduced byarticle 1, paragraph 949, of the law of 28 December 2015, n. 208, i.e. the Budget Law 2016.

The provision provides for the possibility, for the financial administration, to carry out preventive checks on tax returns submitted directly by the taxpayer or through the withholding agent who provides tax assistance.

The checks can be carried out in cases where there are changes that affect the determination of income or tax, elements of inconsistency occur with respect to the criterion of the provision of the Revenue or in the hypothesis in which the reimbursement exceeds the amount of 4,000 euros.

In such cases the Financial Administration can carry out preventive checks automatically or by checking the supporting documentation within 4 months:

• from the expiry of the tax return;
• from the transmission of this declaration, if it occurred after the deadline.

Revenue Agency – Provision of 9 June 2023

criteria for identifying elements of inconsistency in tax returns with refund form 730/2023, for preventive checks.

Refunds model 730/2023, The criteria that lead to the controls of the Revenue Agency

As envisaged in the provision of the Revenue Agency, i check can relate to all tax returns, regardless of who sends it.

In fact, the models sent can be subject to control:

• independently from taxpayer;
• dal withholding agent who provides tax assistance;
• dai CAF;
• dai licensed professionals.

There are two criteria that lead to preventive checks:

• the deviation, for significant amounts, of the data resulting in the payment models, in the unique certifications and in statements from the previous year;
• the presence of other elements of significant inconsistency with respect to data sent by external entities or to those exhibited in the unique certifications.

The preventive controls of the Revenue Agency are added to the other types of controls that can be made on tax returns.

In case of acceptance of the data of the pre-compiled form 730/2023, the Financial Administration does not carry out checks.

However there are some changes that make this advantage lost.