In presenting the tax declaration It can happen that you make some mistakes, especially when you have preferred to do it yourself in filling out such an important document as the 730 or the single model.
Certainly relying on professionals or tax assistance centers is a good practice for taxpayers to follow during the declaration season, but the error can always occur and, therefore, it is better to understand how to behave.
We have already talked about some errors in previous articles. IlGiornale.Itand certainly forgetting to submit the declaration is considered “serious” because it falls under the category of failure to file a tax return, which is triggered when, after 90 days from the deadline, one’s own declaration is not submitted, which may concern direct taxes (starting with Irpef) but also indirect taxes such as VAT.
At this point the only useful tool is the active repentance.
This is an institution that allows you to remedy omissions, delays, irregularities through the payment of a lower penalty than that which would be decided directly by the Revenue Agency.
But let’s take a closer look at what it’s all about.
What is voluntary disclosure?
As theRevenue Agency with the “ravvedimento” it is possible to regularize omitted or insufficient payments and other fiscal irregularities, including those concerning, therefore, the income tax return, benefiting from the reduction of sanctions.
However, in order to benefit from it, certain time limits must be respected and, above all, it is necessary that:
- the violation has not already been detected and notified.
- no access, inspections or checks have been started.
- no other investigation activities formally communicated to the author are underway.
How does it work
The institute of repentance allows a formal removal of the violation committed, but logically it is necessary to make the payment due for:
- the tax due.
- interest, calculated at the annual legal rate from the day on which the payment should have been made to the day on which it is actually made.
- the reduced penalty.
The reduction of the penalty is progressive from 1/5 to 1/10 in relation to the end of the expiry date.
To make payments you must use:
- the F24 form, for income taxes, the related substitute taxes, VAT, IRAP, entertainment tax and registration tax for deeds other than rental contracts.
- the F24 Elide for taxes, penalties and interests, connected to the registration of rental and leasing contracts for real estate.
- the F24 Elide for the mortgage tax, mortgage fees, stamp duty and penalties, due in relation to the land registry updating services and the issuing of certificates and copies.