The “friendly taxman” strategy has no limits, so much so that it even forgives those who, after having reached an agreement with the State less than a year ago to settle unpaid taxes, have not honored their agreements with the Revenue Agency.
Government ready to launch the amnesty of the amnesty by throwing a life-belt to the “lapsed” taxpayers of the quater scrapping. The majority is in fact working on an amendment to the Milleproroghe decree (currently being examined by the Constitutional Affairs and Budget commissions of the Chamber) to reopen the doors of the amnesty on tax bills with a discount on penalties, interest and collection premium. An intervention that aims to help, as mentioned, the lapsed, i.e. those who had submitted the membership application by June 2023 and then failed to meet the payment deadlines.
The hypothesis under study, already formalized in some parliamentary corrective, is to reopen the terms of the first two instalments, which expired on 31 October and 30 November respectively (even if a tolerance threshold of five days is granted for scrapping to complete payments). Terms which, however, had already received a mini extension during the conversion of the Advances Decree with the possibility of making up the two missed appointments by 18 December.
It should be remembered that the Scrapping quater, from which a revenue of around 11 billion is estimated, provides for a single payment (interest-free) or in a maximum number of 18 consecutive installments (5 years), of which the first two, with expiry, as mentioned, on 31 October and 18 December 2023. The remaining installments, spread over the following 4 years, will be paid on 28 February, 31 May, 31 July and 30 November of each year starting from 2024. The first and the second installment was equal to 10% of the total sums due by way of subsidized definition, while the remaining installments will be of the same amount.
The payment in installments provides for the application of interest at the rate of 2% per year, starting from 1 November 2023. To pay the forms attached to the “Communication of sums due” of the facilitated definition, in addition to the “Pago-online” service, it is It is possible to use the electronic channels of the banks, Poste Italiane and all other payment service providers participating in the Pago Pa node.
Alternatively, the new direct debit service is active, available in the “facilitated definition” section in the reserved area, which allows you to activate or revoke the direct debit of the installments on the current account, even in the name of another person if authorized.
Scrapping quater concerns all loads entrusted to the Collection Agent in the period between 1 January 2000 and 30 June 2022 including those contained in tax bills not yet notified; affected by installment or suspension measures; already the subject of a previous facilitation measure (the so-called Scrapping and/or settlement and write-off), even if lapsed due to failure, late, insufficient payment of one of the installments of the previous payment plan. However, sums due to recover state aid are excluded; credits deriving from convictions of the Court of Auditors; fines, fines and pecuniary sanctions due following criminal convictions and sentences.