Tag:

revenue agency

Tax return: the Revenue Agency does not write emails to report violations

by Chief editor of world-today-news.com December 2, 2023

written by Chief editor of world-today-news.com

No emails on hypothetical violations concerning the presentation of the tax return come from the Revenue Agency: the messages in circulation which have the subject of a tax assessment are misleading communications which must not be followed up. The alarm arrives on December 1, 2023

L’Revenue Agency does not send e-mail are hypothetical violations which concern the presentation of the tax declaration: a new, umpteenth, campaign of deceptive communications that exploits the institutional credibility to carry out fraudulent actions.

The alarm, which comes fromFinancial administration in the afternoon of December 1, 2023invites you not to follow up on the letter that arrives in your email inbox.

Email on possible violations of the tax return: the alter of the Revenue Agency

The technique used to detect fraud through reporting emails hypothetical violations relating to tax declaration sent or not sent by the taxpayer is always that of phishing.

It exploits the credibility of institutional bodiesemulating their communication, to deceive recipients by inviting them to fill in formproviding gods dataor to download malicious files. In this case, you look for a contact and then carry out the scam at a later time.

With the’notice dated December 1stl’Revenue Agency in addition to reporting the extraneousness with the messages in circulation, it indicates the elements that characterize them deceptive emails:

the address they came from does not have a institutional domain;
have as their object “Tax Assessment” and bear the signature of the Director of the Revenue Agency.

There is also one attached letter which reports more details which concern the alleged violations relating to tax declaration characterized by the following elements:

MEF and Revenue Agency logos;
grammatical errors, punctuation errors and omissions;
sense of urgency;
threat of possible legal action, prison sentences and fines;
signature of an institutional entity that does not belong to the financial administration.

The invitation that comes fromRevenue Agency for the recipients of the email is that of “do not click on links in e-mails, do not provide personal data during any telephone calls related to this type of phenomenon and do not contact the sender of any communications”.

The general recommendation is always to consult the institutional page of monitoring on phishing in case of suspicious messages in your email inbox.

2023-12-02 11:42:40
#Tax #return #Revenue #Agency #write #emails #report #violations

December 2, 2023 0 comments

Business

Updates to Flat Rate Regime and Electronic Invoice with Tax Return Data

by Chief editor of world-today-news.com October 18, 2023

written by Chief editor of world-today-news.com

Flat rate regime, powers for the electronic invoice with tax return data. The provision of the Revenue Agency dated 17 October 2023 updates the rules in light of the extension of the obligation also for smaller VAT numbers

Flat rate regimethe activation of delegations for electronic invoicing services is done by indicating the data of tax declaration of the previous year.

Il provision of the Revenue Agency of 17 October 2023 updates the technical rules relating to granting of delegation to intermediaries to the use of electronic invoicing services.

In the absence of a VAT declaration, the tax return will be the basis for providing the feedback elements required. A novelty that is linked to the extension of the electronic invoicing obligation also to minor VAT numbers, with a new transition expected from 1 January 2024.

Flat rate regime, in the delegation for the electronic invoice the tax return data

Dal January 1, 2024 the electronic invoice will become mandatory for all VAT numbers and the residual exemption will cease expected from July last year for flat rates with revenues or compensation below the threshold of 25,000 euros.

A novelty for which theRevenue Agency is called upon to adapt the technical specifications of electronic invoicing services and with the provision of 17 October 2023 a first important piece is laid.

The activation of delegation to the intermediary for the use of electronic invoicing services on behalf of the VAT number holder, it may be carried out by indicating, in the electronic communication to be sent to the Agency, the supporting data contained in the tax return of the previous calendar year.

In detail, flat-rate workers not required to send the VAT return will be able to indicate the relevant information for the purposes of activating the delegations:

al total gross income and the income subject tosubstitutive tax contained in LM part of the tax return; to the amount corresponding to total income.

In this way, the activation of the delegation for the electronic invoice of VAT holders in the flat-rate regime can be carried out electronically and in “real time”, after verifying the supporting elements provided.

A novelty making its immediate debut and therefore starting with the publication of the Revenue Agency provision of 17 October 2023.

Revenue Agency – provision of 17 October 2023
New methods for granting and revoking delegations for electronic invoicing services

Delegation of flat-rate electronic invoices, without a tax return you can go through the offices or the “Invoices and Fees” portal

For delegating subjects for whom no neither a VAT return nor an income tax return has been submitted in the calendar year preceding the one in which the delegation is granted or revoked, the sending may be carried out by submitting the form by the VAT number holder or by the person to whom the special power of attorney has been granted, in the following ways:

through the functions present on the “Invoices and fees” portal; at the territorial offices of the Revenue Agency; by PEC, to the address [email protected]together with copies of the identity documents of the signatories of the proxies.

Electronic invoice for everyone from 1 January 2024

The new methods of granting delegations arrive with a clear delay compared to the times for extending the obligation electronic invoicing.

In fact, we would like to remind you that since 1 July 2022, electronic invoicing has been mandatorily extended to VAT holders with revenues or compensation exceeding 25,000 euros in 2021.

Therefore, the VAT number holders previously exempted according to the provisions of thearticle 1, paragraph 3 of legislative decree no. 127/2015, i.e. holders of a VAT number in the advantageous regime, in the flat-rate regime and amateur sports associations, non-profit and pro loco associations who have exercised the option referred to in articles 1 and 2 of law 16 December 1991, n. 398, in the case of income from commercial activities not exceeding 65,000 euros.

The Revenue Agency is now aligning the rules also taking into account the further changes expected from next year.

In case of revenues or compensation below the threshold of 25,000 euros the electronic invoicing obligation will in fact be in force from 1 January 2024 and, at the moment, there is no talk of further exemptions on the horizon.

We then go towardsgeneralized extension of the electronic invoice and operational and procedural changes are therefore expected from the Revenue Agency over the next few months.

2023-10-18 08:43:02
#Flat #rate #regime #delegation #electronic #invoice #tax #return #data

October 18, 2023 0 comments

Business

Tax Deadlines in August 2023: Calendar, Payments, and Installments

by Chief editor of world-today-news.com August 1, 2023

written by Chief editor of world-today-news.com

The calendar of tax deadlines in August is remodeled by the summer break of the tax authorities. Most of the appointments are fixed on the day of recovery: 21 August 2023. Periodic appointments and payments of income tax installments are scheduled

Compared to the other months of the year, the calendar of tax deadlines in August it is lighter, especially for the tax break on weekdays. Fulfillments and payments are concentrated in the second half, starting August 21st.

On the same date are concentrated the periodic VAT, IRPEF and INPS contributions of withholding agents and the payment of the second installment of income tax for ISA subjects and lump sums who have benefited from the extension to 20.

Whoever has chosen to is called to the till pay in installmentswith an increase of 0.4 percent.

In the red stamp date of the month, for the resumption of payments and fulfilments, the payment of the second installment of the contributions of craftsmen and merchants.

In the last part of the month, the canonical deadline for sending the intrastat lists and the third installment of income tax for subjects not VAT registered.

Fiscal deadlines August 2023: the dates to mark on the calendar

Below is an overview of tax deadlines of August 2023with dates to be marked in calendar. Appointments resume after the summer break.

Fulfillment deadline 21 August 2023 Periodic fulfillment of VAT, IRPEF and INPS contributions 21 August 2023 Second installment of income taxes with surcharge (ISA and flat-rate subjects) 21 August 2023 Second installment of artisans and traders contributions 25 August 2023 Submission of intrastat lists 31 August 2023 Third installment income tax for non-VAT holders

Fiscal deadlines August 21st: the periodic IRPEF, VAT and INPS contributions obligations

The calendar of tax deadlines of August 2023 opens later than in other months, due to the tax holidays break.

The suspension concerns the first days of the month, consequently most of the terms are concentrated on the day of resumption.

Among the appointments on the calendar, that of the periodic VAT, IRPEF and INPS contributions.

The holders of VAT number, withholding agentwill have to pay the following payments with the F24 form:

IRPEF payment of withholding taxes as an advance made by withholding agents on: income from employment and similar paid in July 2023, including municipal and regional surcharges; self-employment income paid in July 2023, commissions for commission, agency, mediation and representation relationships paid in the previous month. The tax code to be used is 1040 with the relevant period 07/2023.

Interested parties can use the same model F24 also INPS contributions.

On the same day, the deadline for the VAT payment:

of July 2023 for monthly tax payers. In this case it is necessary to use the F24 form, indicating the tax code 6007 in the Revenue section; second quarter 2023 for quarterly taxpayers. In this case it is necessary to use the F24 form, indicating the tax code 6032 in the Revenue section.

Fiscal deadlines 21 August: ISA subjects and lump sums for the second tax instalment called to the cash desk

On 21 August, call the i ISA subjects and taxpayers who apply the flat-rate schemeand who have chosen to pay income tax in installments with the surcharge of 0.40 per cent.

An extension from the canonical date of 30 June to 20 July was envisaged for these taxpayers.

The press release of the Ministry of Economy and Finance of June 14 had anticipated the deadline extensionlater confirmed with the definitive approval by the Senate of the law converting decree 51 of 2023.

August 21 is therefore due second installment with an increase of 0.40 per cent.

Fiscal deadlines August 21st: the payment of the second installment of the contributions of artisans and traders

Il August 21st the deadline for the second installment of fixed INPS contributions is also scheduled.

The deadline of August 21, 2023 pertains to subscribers Separate INPS management for artisans and traderscalled to pay the second installment of fixed contributions.

As clarified by the INPS, it is equal to 24 percent l’rate of INPS contributions owed by management members craftsmen, owners and collaborators over the age of 21. For the Merchants it is 24.48 percent. For collaborators of under the age of 21the rate of INPS contributions varies from a minimum of 23.25 percent to a maximum of 24.73 per cent depending on the category of workers.

A further quota of 0.62 percent per month must also be paid to finance maternity benefits.

On the other hand, as regards the members of the Dealer managementthe ordinary rate of 0.48 per cent must be added, due for the financing of the indemnity for definitive cessation of the commercial activity.

This payment is for those who close the business before reaching the requirements for the old age pension.

Stakeholders Craftsmen Traders Owners of any age and assistants/assistants aged over 21 24 per cent 24.48 per cent Assistants/assistants aged no more than 21 23.25 per cent 23.73 per cent

Il minimum annual income for the calculation of the IVS contribution due by artisans and traders in 2023, considering the recalculation on the basis of the ISTAT indices, is 17.504 euro.

Persons concerned Artisans Traders Holders of any age and assistants/assistants over the age of 21 4,208.40 euros (4,200.96 IVS + 7.44 maternity) 4,292.42 euros (4,284.98 IVS + 7.44 maternity) Assistants/assistants under the age of 21 4,077.12 euros (4,069.68 IVS + 7.44 maternity) 4,161.14 euros (4,153.70 IVS + 7.44 maternity)

For i periods shorter than the calendar yearthe contribution on the “minimum” compared to the month is equal to:

Subjects concerned Artisans Traders Holders of any age and assistants/assistants over the age of 21 350.70 euros (350.08 IVS + 0.62 maternity) 357.70 euros (357.08 IVS + 0.62 maternity) Assistants/ assistants aged 21 or under 339.76 euros (339.14 IVS + 0.62 maternity) 346.76 euros (346.14 IVS + 0.62 maternity)

The deadline on the calendar in August concerns the payment of INPS contributions due on minimum income. Those on the on share that exceeds the minimum must be paid within the deadlines established for the payments of income tax of natural persons, by way of balance 2022, first down payment 2023 e second down payment 2023.

Fiscal deadlines August 25: sending intrastat lists for taxpayers with a monthly obligation

Il August 25thpunctual in the roadmap, thesending of intrastat lists.

From the term are concerned only the intra-community operators with monthly obligation: the supplies of goods and services to be taken into consideration are those rendered in the previous month to EU entities.

There are two possibilities available to taxpayers for electronic submission:

with sending toCustoms agency through the Customs Telematic Service EDI (Electronic Data Interchange); with forwarding toRevenue Agency by electronic submission.

Fiscal deadlines August 31st: deadline for the third installment of taxes for non-VAT holders

The last deadline of the month concerns, once again, payments relating to income tax.

The payment term concerns the subjects non-owners VAT number. By the end of August, taxpayers who have chosen the installment plan will have to pay the tax third installment.

The payment represents the last deadline on the calendar in a month lightened by obligations and appointments with the tax authorities from weekday break.

2023-08-01 11:00:16
#Tax #deadlines #August #payments #obligations #summer #break

August 1, 2023 0 comments

Business

Changes in Tax Codes for Model F24: Reactivation of Tax Code 1250 and Suppression of 24 Codes for INPGI Supplementary Fund

by Chief editor of world-today-news.com July 14, 2023

written by Chief editor of world-today-news.com

Two different resolutions published by the Revenue Agency on 13 July 2023 on the tax codes relating to the F24 model. The 1250 code relating to severance indemnities is back, while 24 are deleted in relation to the “ex-fixed” contractual supplementary fund for INPGI. The news for insiders

Model F24, a return to 24 suppressions.

With two different resolutions published on 13 July 2023, the Revenue Agency modifies some of the tax codes to be indicated in the payment proxies.

Back a few months after its suppression the tax code 1250 relating totax advance on the severance indemnitywhile 24 codes relating to the “ex-fixed” contractual supplementary fund go into the attic following the cessation of management by the INPGI.

Model F24, the tax code 1250 is back for the advance of taxes on the severance indemnity

It had been suppressed on April 28 the tax code 1250 relating totax advance on severance indemnities and now, in the light of some residual payment situations, the Revenue Agency orders its reactivation.

As highlighted with the resolution number 42/E of 13 July 2023 the tax code 1250 can be reused for the recovery in compensation, using the F24 formof the residual credits accrued in relation to the payment of the sums by way of advances on severance indemnities.

They don’t change them instructions to be considered and the tax code 1250 must be indicated in the “Tax Revenue” section of the F24 form, in correspondence with the sums indicated in the “compensated credit amounts” column and, in the field relating to the reference year, it will be necessary to enter the one to which it refers the operation.

Also unchanged are the methods of presentation of the model F24to be sent via i telematic services of the Revenue Agency.

Revenue Agency – resolution n. 42 of 13 July 2023
Reactivation of tax code 1250

24 F24 tax codes have been suppressed for the INPGI “ex-fixed” contractual supplementary fund

A restore and 24 cancellations.

With the additional resolution number 43/E published by the Revenue Agency again on 13 July, the operation of the tax codes relating to the “ex fixed” contractual supplementary fund.

These are the tax codes established for the payment of social security and welfare contributions of theINPGI which following the cessation of management by the Institute are now sent to the attic.

In detail, the suppression concerns the following tax codes of the excise F24 model:

“FA01” called “Additional Supplementary Fund”; “FA02” called “Additional supplementary previous fund”; “F001” called “Supplementary Fund Contributions”; “F002” called “Previous Supplementary Fund Contributions”; “F003” called “Instalment for Social Security Condono Supplementary Fund”; “F004” called “Differences in Supplementary Fund Contributions”; “FV01” called “Supplementary Fund Contributions due for inspection”; “FV02” called “Supplementary Fund Civil Sanctions due for inspection”; “FS01” called “Supplementary Fund Civil Sanctions”; “FR01” called “Supplementary Fund Contributions – RAI Group”; “FR02” called “Previous Supplementary Fund Contributions – RAI Group”; “FR03” called “Rate of Social Security Condono Supplementary Fund – RAI Group”; “FR04” called “Differences in Contributions to the Supplementary Fund – RAI Group”; “FRV1” called “Supplementary Fund contributions due for inspection – RAI Group”; “FRV2” called “Civil sanctions Supplementary Fund due for inspection – RAI Group”; “FRS1” called “Civil sanctions Supplementary Fund” – RAI Group”.

As for the model F24 Public bodies the tax codes are also suppressed:

“FA01” called “Additional Supplementary Fund”; “FA02” called the “Additional Supplementary Previous Fund”; “F001” called “Supplementary Fund Contributions”; “F002” called “Previous Supplementary Fund Contributions”; “F003” called “Instalment for Social Security Condono Supplementary Fund”; “F004” called “Differences in Supplementary Fund Contributions”; “FV01” called “Supplementary Fund Contributions due for inspection”; “FV02” called “Supplementary Fund civil penalties due for inspection”; “FS01” called “Supplementary Fund Civil Sanctions”.

Revenue Agency – resolution no. 43/E of 13 July 2023
Suppression of tax codes Supplementary contractual “ex-fixed” fund

2023-07-14 09:35:11
#Model #F24 #tribute #codes #restyling #return #TFR #cancellations

July 14, 2023 0 comments

Business

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

by Chief editor of world-today-news.com June 10, 2023

written by Chief editor of world-today-news.com

In the new provision of the Revenue Agency, the criteria for identifying the elements of inconsistency that lead to preventive checks of the 730/2023 model for reimbursement. The significant deviation from the unique certifications and declarations of the previous year and the inconsistency with the information sent by external bodies

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.

2023-06-10 08:35:51
#model #refunds #Revenue #elements #inconsistency #controls

June 10, 2023 0 comments

Business

“2023 Income Tax Declaration: Your Complete Guide to the 730 Pre-filled Form”

by Chief editor of world-today-news.com May 11, 2023

written by Chief editor of world-today-news.com

730 pre-filled 2023part the race for the declaration of incomes Irpef of natural persons received in 2022. On the website of theRevenue Agency the declaration models are available, both the Income model and the 730. From today, Thursday 11 May, it will be possible to accept it, modify it and send it. Attention, in this year’s models, the personal income tax rates are reduced to four, as envisaged by the latest tax reform. Instructions, deductions and refunds: here is the complete guide.

2023-05-11 11:58:08
#precompiled #modification #compilation #today #online #instructions #deductions #refunds #errors #avoid #guide

May 11, 2023 0 comments

Newer Posts

Older Posts