New peace with the taxman at the start: it is already possible today to go to the Agenzia Revenue-Collection website and ask for the files to be scrapped. The period is long: from 2020 to June 2022 and will allow taxpayers who want to comply with the tax authorities to dilute the payment up to 18 installments over 5 years. ‘Lapsed’ taxpayers from previous scrappings (for not having paid the installment) or those who have a scrapping in progress can also join. The Collection Agency – explains in a note – has published on its website the methods and service for submitting the application to join the provision introduced by the 2023 Budget Law. The request must be sent electronically by 30 April 2023.
The possibility has been established to pay in a facilitated form the debts entrusted for collection from 1 January 2000 to 30 June 2022, even if included in previous “Scrapping” which have lapsed due to non-payments. The simplified definition allows only the amount of the residual debt to be paid without paying the penalties, default interest and the premium, while the traffic fines can be extinguished without paying the interest, however denominated, and the premium. It will be possible to pay in a single solution or in a maximum of 18 installments over 5 years. To those who present the request for a facilitated settlement, the Revenue Agency-Collection will send by 30 June 2023 the communication with the outcome of the request, the amount of the sums due for the purposes of the settlement and the payment slips based on the installment plan chosen at the time of joining.
In addition to the methods and service for submitting the membership application, the Revenue Agency-Collection has also published the answers to the most frequently asked questions (FAQ) on the new facilitated definition on its portal. Taxpayers can submit the request for accession to the facilitated definition using the specific service available directly in the public area of the website www.agenziaentrateriscossione.gov.it, without the need to enter login credentials.
In the “Facilitated definition” section, the appropriate form must be filled in by entering the identification numbers of the folders/notices to be included in the membership application, specifying the number of installments into which the amount due is to be divided and the domicile to which it will be the communication of the sums due will be sent within the month of June. It is also necessary to indicate an e-mail address to which the receipt of the application presentation will be sent and it is mandatory to attach the identification documentation.
It is also possible to enter the individual loads, contained in the folder/notice for which you intend to adhere to the facilitated definition. After confirming the sending of the request, the taxpayer will receive an initial e-mail at the address indicated, with a link to be validated within the next 72 hours. After this deadline, the link will no longer be valid and the request will be automatically cancelled.