The Italian tax authorities, in ensuring that everyone pays taxes, has the power to carry out checks on taxpayers. Starting, in particular, from the tax returns that not only private citizens but also businesses send annually.
In addition, many of these checks by the Inland Revenue can then lead to investigations. And this happens when, also through automatic tax checks, the Revenue Agency detects anomalies and / or inconsistencies. For example, between the declared income and the spending and saving capacity found for the taxpayer also through the use of the credit card. Or simply by detecting the stock on the current account.
So let’s see what to do when a tax assessment arrives. And even how many years back the tax authorities can go in order to make taxpayers pay taxes. Eventually, also through the tax bills and with the forced recovery of the taxes.
How tax assessments work and how many years back can the Inland Revenue go to pay taxes
In detail, in the event of a tax assessment, the taxpayer has two possible ways. Pay the sums requested by the tax authorities, following the assessment. Or forward to the Revenue Agency data, information and documents of which it is not aware. And which are useful for demonstrating that the tax claim is not legitimate. Or maybe it is only partially.
Otherwise, there is a risk of litigation with the tax commissions on how tax assessments work. And all this without prejudice to the fact that the tax authorities can go back up to 5 years to make citizens pay their taxes. Years back that go up to 7 when unpaid taxes are attributable to a declaration that was never filed. And therefore it is completely omitted.
On what types of declarations does the tax authorities carry out checks and assessments against taxpayers?
For those wondering on what types of declarations the tax authorities carry out checks and assessments, the answer is really very simple. The Revenue Agency carries out checks on everything. From these deductions and deductions and from the tax returns with 730 to the Individual Income Model. And passing through the corporate tax returns, as mentioned above, including among other things the VAT returns and all payments with F24s. And this also in order to counter the phenomenon of undue offsetting of tax credits.
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