9. THE CONTROL OF THE TAX PAYER DECLARATION

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1 9. THE CONTROL OF THE TAX PAYER DECLARATION

2 9.1 The automatic liquidation (art. 36 bis, D.P.R. 600/73)
Within the beginning of the period for submission of statements relating to the following yea. It is focused on: materials and calculation errors in determing the taxable amount, the carry over surpluses from previous statements; tax deductions, income deductions and tax credits given to an extent greater than that provided by law or not paid on the basis of the data contained in the declaration; compliance with the declaration and the timeliness of payments contradictory comunication of the liquidation of the taxpayer for the regularization or to provide information, documents and explanations within 30 days. nullity and no communication of the liquidation After the comunication notification of a tax bill

3 9.2 The formal control (art.36 ter DPR 600/1973
By 31/12 of the second year following the submission of the declaration. It is focused on: Withholding taxes are not documented; Tax deductions are not paid on the basis of required documents to the taxpayer or the tax rolls resulting; income deductions not paid on the basis of required documentation or resulting to the office; tax credits to an extent less than advertised; higher tax or major contributions resulting from those declarations or other certificates of the same taxpayer for the same annuity; material errors or miscalculations made in the declaration of withholding payer. The outcome of the liquidation is communicated to the taxpayer with the specific reasons nullity and no communication of the liquidation After the comunication notification of a tax bill The fact that it is without prejudice to further assessment action shall include critical issues: the possibility that, for the same premise of tax and for the same annuity, there are two parallel court proceedings with identical (one against the tax bill 36b, the other against the notice of assessment), with abstract possibility of differences of judged

4 L’impugnabilità L’avviso bonario (con cui l’A.F. comunica l’esito della liquidazione) non è un atto impugnabile, ai sensi dell’art. 19, D.Lgs. 546/92; È impugnabile solo la cartella di pagamento che può essere emanata solo una volta decorsi 30 giorni dalla comunicazione. Il fatto che sia impregiudicata l’ulteriore azione accertatrice comporta profili di criticità: possibilità che, per lo stesso presupposto d’imposta e per la medesima annualità, vi siano due procedimenti giurisdizionali paralleli aventi identico oggetto (uno avverso la cartella di pagamento 36 ter, l’altro avverso l’avviso di accertamento), con astratta possibilità di difformità di giudicati.