Communications relating to pre-filled tax returns and rejections of Form 730-4
- giorgiafrisenda
- June 3, 2024
- Reading time: 5 min
News . 19/2024
With regard to pre-filled tax returns, here are the main changes for this year:
With the new pre-filled 730 form, taxpayers can be guided through the process of submitting their tax return with a more intuitive and user-friendly interface. Therefore, as an alternative to the standard method of completing the form, taxpayers can use a guided and simplified process this year.
Another new feature is the possibility of receiving refunds from 730 directly from the Revenue Agency, even in the presence of a withholding agent.
In this case, the 730 form without a withholding agent, whether pre-filled or ordinary, must be submitted to the Revenue Agency through a CAF or authorized professional. The relevant information must be entered in the box "730 senza sostituto" (730 without substitute), indicating the letter "A," and in the box "Dati del sostituto di imposta che effettuerà il conguaglio" (Details of the tax substitute who will make the adjustment), the box "Modello 730 dipendenti senza sostituto" (Form 730 employees without substitute) must be checked.
If the tax return shows a credit, the refund is paid directly by the Revenue Agency. If, on the other hand, it shows a debt, the payment must be made directly by the taxpayer using form F-24;
Form 730 may also be submitted in the following cases: