tax declaration

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.

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.