Checks that delay payment

In case of checks on Tax revenues I Refunds They arrive late.

With the Revenue Agency approving yesterday, June 17, 2024, the identification criteria Inconsistency elementsrelated Payment controls for Form 730/2024.

Preventive checks are triggered by data deviation from that of the data Unique certificates And based on Tax revenuesThe presence of elements of inconsistency with the data reported by external parties.

Checks are also expected in case of refunds An amount exceeding 4000 euros.

Form 730/2024: Late Payment Controls

I Providing revenue agency The Resolution of 17 June 2024 sets out criteria for identifying elements of inconsistency that lead to an occurrence Recovery controls Related to Form 730/2024.

Financial management implements what is established Budget Law 2016in Article 1, paragraph 949.

This provision gives the revenue agency the ability to enforce Preventive checks on tax returns foot:

• Direct from taxpayers;
• Through your own Certified broker.

The main items that trigger checks by the revenue agency are:

• if Deviation of large amounts Data generated in payment forms, in individual certificates and in previous year’s declarations;
• The presence of others Elements of great contradiction Compared to data sent by third parties or disclosed in unique certificates.

The Revenue Agency clause also states:

“The presence of risk conditions identified based on violations that occurred in prior years is also an element of inconsistency in the Form 730/2024 tax returns resulting in the reimbursement.”

Checks can also be performed if Payment exceeds 4,000 euros.

In such cases, the revenue agency can do this Preventive checks Automatically or by requesting supporting documents.

The time period during which examinations can be performed is: 4 monthsIt is considered:

• from Tax return deadline;
• from moving in This announcement will be made after the deadline.

Revenue Agency – Provision June 17, 2024

Determine the criteria for financial management examination of tax returns.

Form 730/2024: Returns subject to examination by the revenue agency

The revenue agency has established standards that can lead to… Regulations From tax returns.

Checks can relate to declarations without distinguishing between them Topics you sent.

The control object can be i 730/2024 models:

• Posted independently by Taxpayers;
• transmitted by Tax withholding agent Who provides tax assistance;
• Posted by Adequate;
• Posted by Qualified professionals.

I Preventive checks By the financial department is not the only one that can be implemented on tax returns.

Generally, if you submit a pre-packaged Form 730/2024, there are no checks.

In the event of data changes, however, the taxpayer’s returns May be subject to checks.