October 4, 2023

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How electronic filing books for inheritance, donation, parental benefits, and transfer tax returns will be maintained by the DOU

How electronic filing books for inheritance, donation, parental benefits, and transfer tax returns will be maintained by the DOU

In accordance with the new Directive 3049/2023 of the AADE, expansion of digitization of procedures to include all capital transfer taxes and in particular inheritance taxes, donations and parental benefits and new implementation of electronic books for recording inheritance, donation, parental benefits and transfer tax returns in progress for an estate titled “capital tax transfer books” , which is available through the AADE’s internal website.

A in general

1. This declaration entry request will apply to all inheritance, gift, parental benefit, and conveyance tax returns that are not entered on the handwritten declaration receipt books. Also, the new app will display all digital declarations submitted through the myPROPERTY app, as well as handwritten declarations entered in the electronic Transfer Tax Return copy book, which has been held at the DOU since October 2017.

Beginning 8/16/2023, handwritten filing books for inheritance tax returns, donations, and parental benefits will no longer be maintained and filing will be done electronically only. From the same date, real estate transfer returns will also cease to be recorded in the electronic property transfer tax return copy book that has been in effect since October 2017, which, however, will remain valid only for refunds of property transfer tax returns received up to this date.

2. Capital tax returns are entered in the transfer books by the person responsible for receiving the relevant DOY declaration. (paragraphs 163 and 165 of Resolution D. ORG. 1065199 EX 2022 of the AADE Governor).
It is stated that for receipt of inheritance, donation, parental benefits, and transfer tax returns submitted digitally through the myPROPERTY app, A.1110/2022, A.1151/2022, A.1162/2022 f A.1249/2021 AADE Governor Decisions, while receiving and administering handwritten tax returns for inheritances, donations, parental benefits, and property transfers mailed, through “My Requests” request, or by filing in the DOY Protocol provisions set forth in A.1137/2020 (B ‘2423) AADE Governor’s Resolution, in conjunction with A.1054/2022 AADE Governor’s Resolution.

3. Regarding the registration of details of inheritance and donation tax cases / parental benefits (registration of I-TIN numbers and registration of G-TIN numbers), it should be noted that for inheritance tax cases, an electronic index is expected to be maintained through the application of “Registration of Numbers (I) – TIN” , available through the myPROPERTY DOY digital app, pursuant to the specific provisions of AADE Governor Directive 3041/2023, while in tax donation/parental benefit cases, manual filing of Z file numbers.

B. Scope – Operation

1. Numeric data

Tax returns for digital inheritance, gifts, parental benefits and transfers that have been or are being submitted through the myPROPERTY app since their production start are automatically displayed in the transfer books.

2. Handwritten data recording

2.1. In electronic books for copies of tax returns for inheritance, donations, parental benefits and real estate transfers, the following are recorded:
a) Original returns submitted in paper form
B) Initials modification data provided in paper format as well
c) Initials modification data submitted through the myPROPERTY app, insofar as its submission is not supported by this app.

Returns submitted in paper form are recorded immediately upon receipt by the DOY employee, after verification of the DOY’s competency to receive the statement. When the declaration is submitted to a non-competent service in the tax administration, it is sent (with all documents submitted) directly to the competent authority, either by mail or electronically, depending on the method of submission, and the declarant is through his personal information.

2.3 In particular, the steps for the process of recording capital tax returns that are submitted in paper form in electronic transfer books are as follows:
■ Control over the competence of DOY to receive / send the statement in case of incompetence
■ Clearance permit / determination of tax
■ Log in to the application and complete the fields for each category of the application after selecting the “New Ad” icon
■ Register statement
■ Display the advertisement number and date in the application and indicate them in the body of the advertisement in paper form
■ Issuing an administrative / corrective decision to determine the tax (tax certificate)
■ The declaration form in the application has been updated to move the declaration from the “Registered/Received” tab to the “Approved/Tax Exempt” tab.

In the case of submitting a statement in paper form, if more than one person is responsible for taxation (such as a joint inheritance tax return), the employee must make as many entries in the application as there are persons obligated to pay taxes and enter the number and date of the return that is systematically given after The entry in the text of the declaration next to the name of each taxpayer.

To register modified advertisements, a different procedure is followed depending on how the original advertisement was submitted (in paper form or through a myPROPERTY request) and whether or not the original advertisement was entered in electronic textbooks, which are analyzed in the user manual.

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c. Detailed instructions for use and individual stages of electronic registration of declarations in capital tax transfer books will be published in the Handbook of Transfer Books, on the AADE’s internal website.

See routing in the node’s tax file