Those who find errors or inconsistencies in the Single INPS Certification 2024 they can contact the local structures to request the rectification of the data entered.
The request for correction, however, may have an impact on the calculation of the tax adjustment and imposes the modification of the pre-compiled form 730/2024 that the Revenue Agency has made available, considering the original version of the CU.
The need to intervene, however, is not without consequences: any errors by INPS, in fact, could lead to the loss of benefits on the planned controls for those who accept the pre-filled form without correcting or integrating what has been entered.
INPS 2024 Single Certification with errors? Instructions on requesting rectification
First of all, those who find some errors in the 2024 Single Certification must turn to INPS territorial offices to request corrections.
The Institute, in fact, for many citizens takes on the role of tax withholding agent, or replaces taxpayers in whole or in part in relations with the financial administration, withholding the taxes due on the sums paid and paying them to the State. The most widespread case is that of pensioners and of pensioners.
In the presence of inconsistencies, therefore, it is the task ofINPS intervene on information indicated in the CU made available since March 18th.
Having forwarded the request, as stated in circular number 63 of 7 May, the news of the rectified INPS Single Certification is communicated through various channels:
- the notice comes via post or PEC;
- but also in the personal area “MyINPS” the update is available, following the path:
- “Your services and tools”;
- “Tax services and payments received from INPS”;
- “Tax Communications”.
The INPS 2024 Single Certification with errors requires the modification of the pre-compiled 730 form
If you look at the last yearsthe hypothesis of one Single INPS Certification 2024 to be changed is not so remote, but the Institute’s errors have important consequences for citizens.
Since INPS operates as tax withholding agent also plays two assignments important:
- carries out the adjustment between the withholdings made and the tax due on the total sums and values paid in the 2023 tax year, taking into account any deductions due in line with articles 12 and 13 of the TUIR;
- determine the regional and municipal surchargesin full and on account, withheld in installments on the payments of individual services, from January to November of the following year.
And, as clarified in the circular published on May 7, “the rectification can also lead to the redetermination of the tax adjustment for the taxpayer”.
But there’s more: the CUs are sent toRevenue Agency to process the pre-filled form 730. And if errors are found, it means that those inconsistencies have also found a place in the ready-to-use tax return.
The same Institute warns:
“It should be noted that the taxpayer, if he uses the pre-compiled declaration prepared by the Revenue Agency, is required to verify its content, updating it if necessary, based on the data of the latest Single Certification issued by the Institute, as reported in the notes of the Certification itself”.
There necessary modification of the pre-compiled form 730/2024however, in turn brings consequences: whoever intervenes on the dataset with changes that affect the determination of income or tax loses i advantages on controls documentary documents relating to the expenses indicated in the declaration.
