In the case commented upon, the interested party appeals in cassation against the sentence of the Regional Tax Commission which confirmed the legitimacy of the payment note issued against him for the payment of IRAP for a certain year.
Focusing on the second ground of appeal, the interested party envisages a defect in the decision linked to the impossibility of formulating complaints in the judgment brought against the payment note on the inexistence of the conditions for being subject to IRAP of the taxpayer.
This principle was not followed by the trial judge
In fact, that judge held that the taxpayer, after having paid the IRAP, could only propose a refund application to support the non-debt of the tax. For using the tax refund estimator this is important.
The pre-filled tax return
With the pre-filled tax return, citizens can count on an already completed 730 form, it includes not only income from employment or retirement, but also social security contributions, interest on mortgages, insurance premiums, advances, withholdings, health expenses, funeral expenses, university expenses with related reimbursements and contributions that have been paid to the supplementary pension. In practice, all the data are processed by the Revenue Agency, which also calculates the taxes that must be paid or any refunds to which you are entitled.
The taxpayer’s task is to verify that the data entered are complete and accurate; if not, it is up to him to modify or integrate them. When you accept the pre-filled tax return without changes, the documents certifying the reported expenses are no longer checked. If, on the other hand, the declaration in question is presented through a qualified professional, the checks relating to expenses are carried out against the professional.
How to make an online tax return
To make an online tax return, first of all, you need to check if you need to be enabled. This means that it is necessary to have the credentials of the Revenue Agency obtained through Fisconline, but alternatively you can also refer to the new Spid, the Public Digital Identity System, which gives the possibility to log in to Public Administration services. Furthermore, if desired, it can also be accessed via the INPS website using the device Pin. Not only that: the pre-filled declaration can also be accessed with the National Services Card. It should be remembered that previously only the 730 model was available online for taxpayers: today, however, the Single Model is also provided, which includes all the information.
The Tax Obligations
The tax obligations relating to the presentation of the tax returned and the keeping of records cannot be considered fulfilled by the taxpayer with the mere entrusting of the related duties to a professional, also requiring control and supervision of their effective execution, in practice, it can only be overcome in the face of fraudulent behavior by the professional, aimed at masking hisnon-fulfillment of the assignment received.
Conclusion
Therefore, entrusting an accountant with the mandate to transmit the declaration electronically to the competent Revenue Agency does not exempt the person obliged to make the tax return to ensure that this mandate is promptly fulfilled.
