"NEWS 25 October 7, 2016-730 model must be submitted by October supplement"
The taxpayer following the presentation of the model 730/2016 realizes the need to change its contents as it did not provide all the elements to be indicated in the Declaration can operate in different ways depending on whether or not the changes involve a shift in his favor.
We analyze the various case studies.
Case a): integration of statement involving a larger credit, lower debt or duty unchanged
In the event that the taxpayer realizes he had not provided all the elements to be indicated in the Declaration, and if the integration emerge more or less credit debt (for example, for charges not specified in the original model 730) or a tax equal to that determined by the model 730 originates (for example, to correct data that does not change the taxes) may submit either:
- a integrative model 730 by October 25, 2016;
- a unique model Individuals 2016 (supplementary statement in favour), within the period of pre sentation of unique pattern for the next year, given that today it is no longer possible to submit a single model corrective in terms, whose deadline was set at 30 September; in this case the difference in credit generated by the integration of the original statement in this way, can be asked to refund or, Alternatively, brought to lessen the tax due for the following year.
In the specific case where you opt for the model 730 supplementary submission the taxable person must:
- introduced a new model 730 complete in all its parts;
- give the code "1" in the "integrative 730" on the title page;
- introduced the integrative 730 to a CAF or a licensed professional (although the model 730 originally had been presented to the withholding agent);
- present all necessary documentation to the CAF or licensed professional to check the conformity of the integration that is done;
- exhibit at the CAF or licensed professional all documentation, if the original statement was submitted to the Americas, withholding agent.
Case b): integration of the statement related solely to information of the withholding agent
If the taxpayer becomes aware of not providing any data to help you identify the substitute that will maintain the balance or to have them supplied incorrectly can present:
- a integrative model 730 by October 25, 2016. In such circumstances, the taxpayer shall indicate the code "2" supplementary "box 730" on the cover sheet. The new model 730 must contain, so all the information already present in the original model, except the ground indicated in the box "data withholding agent who will perform the congua Council".
Case c): integration of the Declaration in relation to the data of the withholding agent is other data of the Declaration from which spring a greater amount on credit, lower debt or a tax unchanged
If the taxpayer becomes aware of not providing any data identifying the substitute that will balance (or incorrectly supplied them), while at the same time failing to supply all the elements to be indicated in the Declaration by which a greater amount receivable mag integration, lower debt or a tax equal to that determined by the original model 730 , may submit a supplementary model 730 by October 25, 2016. In that case, under "supplementary" 730 on the title page of the new template, it must be reported tato the 3 ".
Case d): additions/corrections involving more debt or less credit
In cases where the taxpayer has not provided all the elements to be indicated in the Declaration and the integration would result in less credit or a greater debt then must be presented a unique model 2016 Individuals:
- by 31 December of the fourth year following that in which the Declaration has been lodged (supplementary statement under article 2, paragraph 8, of the P.r.decree 322/1998); in case the Declaration emerges a debt the taxpayer shall pay the tax due, interest calculated at the legal rate and to a lesser extent laid down sanctions regarding repentance industrious.
by Sudha M