Fewer receipts and pieces of paper to keep, if the tax declaration precompiled with the “do it yourself“Directly from your PC or through the employer. The simplification is contained in an amendment presented by Leu to the decree on taxation and work, on which yesterday the House was called to vote for confidence. For some years now, health facilities, universities, banks and other entities have been sending electronic documentation relating to transactions with taxpayers to the Revenue Agency, therefore payments for medical examinations, fees, mortgages and so on. Information that flows directly to the 730.
THE CORRECTION
With the current rules, whoever sends it as it is, thus accepting it without changes, takes shelter from subsequent ones formal controls by the tax administration. If, on the other hand, the taxpayer intervenes to modify even a single data, for example to add an expense related to the sports activities of the children (which are not transmitted electronically) then the possibility of verifying the documents returns. In theory all of them, even those that had not been changed: hence the need to keep receipts and receipts, even if in reality the Revenue Agency is already in possession of those data. With the legislative correction, on the other hand, the controls can only concern the information actually changed. In principle, the Agency was already regulated in this way, but the new rule gives certainty to taxpayers, who therefore will not have the obligation to keep pieces of paper, except those that refer to the novelties concretely included in the declaration.
I ALMOST
It should be noted that the amendment applies only to one case series, that of declaration presented directly by the taxpayer or, as mentioned, through the withholding agent when he is in charge of transmitting the 730. There are different rules instead for those who pass by the Cafs, the tax assistance centers: in this case the checks are carried out on these subjects and therefore the obligation of conservation does not fall directly on the taxpayers. Maria Cecilia Guerra, a member of Leu and undersecretary of the Ministry of Economy, however, specified that “the next step” will be to extend the mechanism to the declarations submitted through Caf.
Among the other innovations in the tax field, there is also the rule that limits theappeal of the folders. In practice, if the taxpayer believes that there has been an omitted or invalid previous notification of a payment note (or in the event of a prescription for the debt registered in the role), he or she will not be able to apply to the tax judge to challenge the roles of which he is came to know through the release of the so-called “extract of role” by the Revenue-Collection.
SCRAPPING
And still speaking of folders, the theme of a new extension of the payment terms remains pending, after the mini-postponement approved in the commission at Palazzo Madama. The deadline has been moved from 30 November to 9 December, and from the taxpayer’s point of view, there is also the possibility of taking advantage of the five-day grace period provided by the legislation. But with the examination of the budget law, further adjustments could come. As confirmed by Laura Castelli, Deputy Minister of Economy, on the table there are both a further dilution of payments and a possible scrapping quater, requested by the 5 Star Movement.
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