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Tax Assistance: User Manual
About eight million taxpayers each year, when submitting their Tax return with the 730 form, indicate the INPS as their withholding agent.
As a withholding agent, INPS provides tax assistance to recipients of taxable social security and welfare benefits delivered by the Institute, who have indicated the Institute in their 730 form.
The INPS performs any necessary adjustment operations deriving from the accounting result of the tax returns of those whom it is a withholding agent for.
In this context, to ensure regular and timely tax assistance to the persons that INPS is a withholding agent for, whose process is divided into a plurality of phases of particular complexity both for the volumes and for the diversity of the benefits provided, every year a user manual is prepared for CAFs (fiscal assistance centres) and qualified freelance professionals, which is also available on the institutional website of the Revenue Agency.
This manual is a useful guide for the benefit of taxpayers and their intermediaries as well as an effective tool developed with a view to improve cooperation between the Revenue Agency and the National Council of CAFs (fiscal assistance centres).
Most of the adjustments that derive from the settlement of tax returns are processed quickly, but for some taxpayers who are beneficiaries of benefits with particular characteristics, there might be some cases of non-repayment of due rebates or the failure to withhold a tax debt.
In order to facilitate the choice of the most suitable form to be used for the tax returns of pensioners from the Private Pension Scheme and the Public Pension Scheme and, of 2022, from the INPGI (INPGI 1 Pension Scheme for Journalists), to avoid inconvenience and facilitate the submission and adjustment operations, instructions are provided to subjects qualified for tax assistance in the attached User Manual (pdf 2750KB).
It should be noted that the INPS does not initiate the recovery of any debt adjustments and the repayment of any credit adjustments, deriving from the presentation of the 730 form, before August and that the tax assistance service ends with the closure of the tax period in progress at the time of the presentation of the 730-4 Form and, therefore, on 31 December 2022.
Citizens who indicate the INPS as their withholding agent, can log in with their credentials and consult their tax position in the Benefits and Services /Tax Assistance section (730/4): services to the citizen or through the INPS Mobile app.