Refund of personal income Tax from the model
Here is how to do the question and how you receive the credit of the sums paid in excessIn some cases, however, it may happen that pay more than due. First of all, you must distinguish between the taxpayer who uses the Single model and those using the model. In the first case, when you use the Unique pattern, the taxpayer must expressly indicate in the framework RX want to receive the repayment of the loan and after appropriate checks, the amount is refunded by the national Revenue Agency. For those who instead are using the model, you can get the refund of personal income Tax directly from the employer or institution with the paycheck or the pension. Then The Tax Refund directly from your employer, pension provider. The question of refund of personal income Tax must be filed within a certain period on pain of forfeiture, or within forty-eight months from the payment of the tax on the income of individuals in excess, for which you ask for the refunds of personal income Tax. From the standpoint of purely practical matter, the question of refund of personal income Tax is presented in the paper simple, to the office of the Revenue Agency with jurisdiction over the tax domicile of the taxpayer at the time of submission of the statement of income from which generates the refund of personal income Tax and must contain the grounds upon which you believe you are entitled to a refund. The question must be included in the lists of the payments made or the certificates of withholding taxes.
If the application for refund of personal income Tax is accepted, it is up to the Revenue Agency, once recognized the right to refunds of personal income Tax, to have the return of the amounts according to the mode indicated by the taxpayer, and on the basis of the amount to be paid.
The taxpayer is always asked to make payments of the taxes
The refund of personal income Tax can be done in the first place, by crediting on the current account. In this case, it is up to the taxpayer to provide the Revenue Agency with the coordinates of his bank or postal current account and the refund of personal income Tax, whatever the amount, is credited on that account. In this case, the data necessary to provide the refunds of personal income Tax are: the Iban code and, for payments international, the Bic code or Swift. If you have not provided the coordinates of the current bank or postal account, the refund will be disbursed in different ways depending on the sum to be collected. So we have: - for amounts up to, euro, including interest, the taxpayer receives an invitation to appear at any post office at which, exhibiting an identity document, can collect the refund in cash. Those who present as a delegate, together with the completed proxy form in every its part, must present the identity document of the delegator - for amounts above, euros and up to, euro, inclusive of interest, to the taxpayer, comes an invitation to communicate the coordinates of their current account, together with a template to fill in, and submit, within the term indicated, in a post office. If the taxpayer fails to deliver the model and does not provide the coordinates of your account, the refund will be executed with the issuing of a money order of the Bank of Italy, for amounts exceeding, euro, inclusive of interest, and redemptions of interest only of any amount, the repayment is made exclusively by credit on bank or postal current account.
