Last days to benefit from the quater scrapping
Next May 2 is in fact the deadline for the application to join the facilitated definition of tax bills. Not all of course, to those entrusted to the collection agent between January 1, 2000 and June 30, 2022. In order to check whether the file can be scrapped, the Revenue and Collection Agency (Ader) has set up an application on its website. Through this software, the taxpayer can not only know if the file falls within the amnesty, but also the cost of the operation.
What’s new in the new simplified definition
The Agency also recalled that the 2023 Budget Law (Law No. 197/2022) also allowed those who have already benefited from the ter version to join the quater scrapping scheme, regardless if up to date with payments, as stated on the Ader website. “The new Facilitated definition (Rottamazione-quater) provides, in addition to the cancellation of penalties and default interest, also the cancellation of the interests registered in the register and of the premium” the Agency recalls.
Therefore, all those who have not paid the scrapping-ter installments for the year 2022 within the set deadlines can also submit an application, including therefore those who, in the first days of December, encountered malfunctions of the telematic payment services due to the high number of accesses” explains the tax authorities.
Non-destructible folders
There are some debts with the tax authorities that cannot benefit from the facilitated definition. In detail, folders relating to community resources and VAT on imports cannot be scrappedthe sanctions imposed by criminal authorities, the sums relating to convictions for tax damage and the repayment of state aid.
For the loads of private law funds and social security institutions, it will be possible to adhere to the scrapping quater only in the presence of an ad hoc resolution by the institutions by 31 January 2023.
There are no problems instead for the scrapping of the traffic fines. Once the definition has been accepted by the Agency, the taxpayer will only have to pay the amount relating to the fine, not interest and additional penalties.
The steps of the procedure
The application must be sent electronically. Subsequently the taxman will send the debtor in default a payment plan structured on the basis of the number of installments chosen by 30 June. The extension cannot exceed 18 installments. Furthermore, the first two payments will have to be made in July and November of this year.
For the rest, the plan provides for four annual payments starting from 2024. If you miss an installment, you lose your benefit of the scrapping as part of a traditional recovery plan which also provides for penalties. Compared to the past, however, there is a tolerance of five days in payments.
Furthermore, the debtor may also include folders relating to the previous settlement in the application to be submitted to the Agency, bringing the debt into the new procedure. For this reason the request suspends the installments in progress for the facilitated settlement until 31 July. In addition, the taxpayer will no longer be in arrears with the tax authorities and will also be able to obtain a negative certificate of pending charges and a document of regular contributions. This is no small matter for the taxpayer.