Taxpayers who have decided to use tax assistance from their employer or pension entity have until next 2 May to submit their Mod. 730 already filled in and signed, together with a sealed envelope containing the selection sheet for 8 per mille and 5 per mille (0.8% and 0.5% allocations). The tax return in question may also be transmitted electronically. However, in this case, the withholding agent must have set up a dedicated website and given employees personal user names and passwords, as recently explained by the Agenzia delle Entrate (Tax Authority).
In addition, taxpayers who use direct tax assistance supplied by their withholding agent have the obligation of keeping the documents for this year’s tax return until 31 December 2015, the deadline within which the tax authorities may request them.
For taxpayers who have decided to use the assistance of a Caf or licensed professional (work consultant, accountant, bookkeeper or expert) the deadline for submitting the return and envelope is 31 May of this year.
(Source il Sole 24 Ore)