In view of the deadline for sending the PF 2022 Income formfor the tax period 2021, we summarize i main checks to be carried out on the title page.
First of all, it is necessary to verify whether the single declaration represents the first submission, in relation to the tax period of reference, or if, otherwise, it is a subsequent model to correct or supplement the previous one.
In this second hypothesis it is necessary, alternatively:
- tick the box “Corrective in the terms“, in order to exhibit undeclared income in whole or in part, or highlight deductible charges or for which the deduction is duenot indicated in the original declaration;
- indicate if it is, for a sending after deadlineof a supplementary declarationreferred to inArticle 2, paragraphs 8 And 8-BISPresidential Decree 322/1998 or, otherwise, referred to inarticle 2, paragraph 8-terPresidential Decree 322/1998.
It should be noted that if, from the corrected or integrated Income PF model, a more credit or less debtthe difference, with respect to the amount of the credit or debit resulting from the previous declaration, can be indicated as reimbursement or as a carry-over in reduction of further debt amounts; if, on the other hand, the new Income PF model results in a less credit or more debtit must be paid the difference with industrious repentance.
Data of particular interest appear to be the registered residence and the tax domicile of the taxpayer.
Please note that the residence must be indicated only if changed from 1 January 2021 or if the taxpayer presents the tax return for the first time.
Otherwise, the tax domicile as of January 1, 2021 it must be always indicatedin order to correctly assign the regional surcharge and the municipal surcharge.
It is useful to point out, however, that the effects of changes in tax domicile run from the sixtieth day following the one in which it occurred.
In other words, if the change took place starting from 3 November 2020, the previous domicile must be indicated; if, on the other hand, the change took place by 2 November 2020, the new address must be indicated.
The tax domicile as of January 1, 2022 it must be inserted only if it has changed from that indicated in the previous line, always counting the 60 days of effect.
Other data on the title page are fundamental for the success of thetelematic submission; Which:
- tax code of the intermediary;
- date of the transmission commitment;
- indication of the person who prepared the declaration.
In this regard, it should be noted that the date of the commitment could also coincide with that relating to theprofessional assignment signed by the taxpayerprovided that the individual declarations subject to the commitment are listed within it.
In fact, if the sending concerns a corrective statement in the terms or one supplementary declarationyou need to sign a I commit ad hoc.
Finally, he is reminded of verify the possible affixing of the compliance visain order to proceed with the horizontal or external offsetting of credits of an amount exceeding 5,000 euros.
The transmission of the return can be made, as clarified by the Revenue Agency with the circular 21 / E / 2009 and with the resolution 99 / E / 2019exclusively from single professional who has affixed the compliance visa or by the association to which it belongs.