The expiry of the Scrap-quater
There are still a few days left for the submission of applications Easy definition of folders. The deadline is set by law at 30 April 2023. Introduced by the 2023 Budget Law (Law 197/2022), the facilitated Definition applies to charges entrusted to the collection agent from 1 January 2000 to 30 June 2022, even if included in previous scrapping and regardless if up to date with payments. Those adhering to the facilitated settlement will only be able to pay the amount due as principal and the amount due as reimbursement of expenses for any executive procedures and for notification rights.
On the other hand, the sums due by way of sanctions, registered interest, late payment interest and premium will not be payable. Regarding debts related to traffic fines or other administrative sanctions (other than those imposed for tax violations or for violation of contributory obligations), access to the facilitation measure instead provides that the sums due by way of interest (however denominated, therefore including the so-called surcharges) are not to be paid ), as well as those due as a premium.
When it is possible to pay
It will be possible to pay in a single solution or in one maximum of 18 installments in 5 years with the first two (for an amount equal to 10% of the total sums due) due on 31 July and 30 November 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 the application for membership. To those who present the request for facilitated settlement, the Revenue Agency-Collection will send by 30 June 2023 the communication with the outcome of the application, the amount of the sums due for the purposes of the settlement and the payment forms based on the installment plan chosen at the time of joining.
do not fit inscope of application of the facilitated Definition charges relating to the European Union’s own resources and VAT collected on imports, recoveries of state aid, credits deriving from convictions pronounced by the Court of Auditors and fines, fines and pecuniary penalties due following provisions and sentences conviction penalties. As regards the loads of private law social security funds/institutions, law 197/2022 provides that they can be included in the facilitated definition only after a specific resolution of these creditor institutions published by 31 January 2023 on its website and communicated, within the same date, to the Revenue Agency-Collection by certified e-mail.
How to submit the application
The application for a facilitated definition can be presented in a few steps, exclusively electronically on the website of the Revenue-Collection Agency using the appropriate service available both in the public area (without the need for a pin and password) and in the reserved area (for those who have Spid, Cie or Cns and, for tax intermediaries, Entratel). Within his own reserved area, the taxpayer can submit the declaration of adhesion more immediately thanks to the function that allows you to select with a click, directly from the list of definable debts, the folders, notices or loads that you want to insert in the application , therefore without the need to indicate the identification data of the deeds.
On the institutional website of the Collection Agency is also available the service to request the prospectus, containing the list of loads that can be scrapped and the simulation of the amount to be paid following the reductions envisaged by the facilitated definition. In the prospectus there is no evidence of any notification rights and expenses for executive procedures already activated as well as the interest envisaged in the event of installment payment; these amounts will in any case be included in the total amount due for the purposes of the Settlement that the Collection Agent will communicate, by 30 June 2023, to the taxpayers who have submitted the application for membership. As for sending the application, users have two alternative ways to request the Prospectus.
Request for scrapping
To request the prospectus online and receive it via email, access the “Simplified definition” section of the site. In the public area, without the need for a pin and password, it is sufficient to enter the data and tax code of the person in charge of the loads and attach the relative identification documentation. Following the request, the system will send to the mailbox indicated a first e-mail containing the link to confirm the request (valid only for the following 72 hours). Once the link has been validated, the service will send a second acknowledgment e-mail with the identification number and the date of the request.
If the documentation is correct, the taxpayer will receive an acceptance e-mail, with the link to download the Prospectus within 5 days (after this deadline it will no longer be possible to download the document). You can ask for the prospectus too from the reserved area of the site with the Spid, Cie, Cns credentials and, for tax intermediaries, Entratel. In this case, the taxpayer will directly view a screen confirming acceptance of the request and will receive, within the following 24 hours, an e-mail to the address indicated, with the link to download the Prospectus within 5 days (after this deadline it will no longer be possible to download). (Ticker)
The article Rottamazione-quater, there is time until April 30: the procedure to follow comes from Verità e Affari.