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The tax system remains analogue

The tax system remains analogue

The pre-filled form is available online, but the tax office is still typical: from everyday life a starting point for bitter reflections about exemption from official controls and which documents to keep

News circulating on Pre-assembled ad Available to taxpayers since the afternoon of April 30, making people think they have one The tax machine keeps pace with the times.

Then there are evasion risk analyzes informed by artificial intelligence, databases that serve tax intelligence, and tax reform implementation.

But it was enough Meeting with an old ladybent on requesting that some copies of receipts and ATM receipts be delivered to CAF to prepare their Form 730, to return to the reality that is still made of Analogue and paper tax: Data available for pre-collection is not valid for Fill out the tax return Or a Model 730 in the normal way.

The pre-compiled version is still far from being widely distributed

It is important to emphasize that 10 years after its introduction, the pre-assembled model has become an already used tool Just over 20 percent of potential users.

It will be enough to make it usable for women as well Other forms of income declaration The data made available to be prepared through the great effort of the tax machine and professionals to justifyNot just the economic burden Compared to the results achieved by this institute so far.

There is, too Audit Bureauin it Report on the state’s general account issued in June 2023stressing the crucial issues, and highlighting the frequent use of intermediaries “This is due, in addition to the lack of familiarity of many citizens, especially the elderly, with electronic tools and, above all, the great complexity of the tax system and the constant fear of making mistakes and then having to bear the consequences.”.

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This is a result that nullifies every effort directed by tax agencies towards this Lack of mediation in the relationship between tax authorities and taxpayers.

Pre-populated: Data modification rules

In order to delve into the details of the legislation, it is necessary to analyze the provisions of Legislative Decree No. 175 of 2014 – Simplified Taxes and Pre-Collected Tax Return which introduced the new type of tax return pre-defined by the tax authorities.

Article 5 paragraph 1 is dedicated to “Limits of supervisory powers” is reading:

“1. If a pre-compiled return is filed, directly or through a withholding agent providing tax assistance, or through a CAF or professional, No modificationsNo official control is carried out on the data related to wages shown in the consolidated declaration submitted by the third parties referred to in Article 3. The control of the presence of subjective conditions that give the right to deductions, deductions and privileges is not affected by these data.”.

Until a few years ago it was enough to change a Any data Which could affect income and/or taxes due to ensuring this “facilitation” Lapses, in fact paragraph 2 states:

“2. In the event of filing, directly or through a withholding agent providing tax assistance, a previously compiled return with changes affecting the determination of income or tax, the exceptions to control referred to in paragraph 1 do not apply.”.

but with The amendment introduced by Article 5 III of Legislative Decree No. No. 146 of 2021 Its impact has been greatly reduced by limiting it to Adjusted amounts onlyAnd in fact the same paragraph continues now:

“… With the exception of data relating to fees, submitted by third parties, referred to in the pre-compiled declaration, which have not been amended. With reference to fees submitted by third parties which have been amended compared to the previously compiled declaration, the Revenue Agency carries out a formal examination relating to the documents that led to modification.”

Practical example? For example, if you change the amount of medical expenses already indicated on a file The pre-assembled model costs from 1000 euros to 1500 eurosFormal control will be limited to Supporting documents for a €500 increase.

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For all other forms of advertising, the provisionsArticle 36 Third – Official Monitoring of Advertisements:

“1. Financial Department peripheral offices shall apply, by December 31 of the second year following application, to Official censorship of statements Submitted by taxpayers and withholding agents on the basis of selective criteria determined by the Minister of Finance, also taking into account specific analyzes of evasion risks and operational capabilities of the same offices.

Pre-filled paper and electronic documents: The tax office is still analogue

if Taxpayer statute Even after the changes introduced with the implementation of the tax reform mandate, Article 6, paragraph 4, provides that:

“4. In all cases, the taxpayer may not be asked for documents and information that are already in the possession of the financial department or other public departments specified by the taxpayer.”

In fact, the obligation to which the instructions for the income model also indirectly refer remains as follows:

“From the tax year 2020, a total tax deduction of 19 percent of the expenses is due, provided that the expense is supported by Bank or postal payment Or through other payment systems that can be tracked. …The taxpayer demonstrates the use of payment methods that can be traced through Paper test Transaction/payment using ATM receipt, statement of account, copy of postal voucher or MAV and payments using Pago PA”.

It must also be printed Payments made with Pago PA, despite the principles contained in the taxpayer statute. Here comes the image of the old lady struggling on a rainy morning Including receipts and various documents At the risk of losing some of the originals in the rain. Is this the tax we want?

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