Scrapping quater of the bills, modification to the payment plan of the installments by 10 October 2023. The application must be submitted via email to the Revenue Collection Agency
Scrapping quaterchange to payment plan by October 10, 2023.
This is the deadline to be respected review the number of installments chosen at the time of the application for the payment of the sums due by way of facilitated definition.
The novelty comes fromRevenue Agency Collection, which allows the correction of what is indicated in the request presented by the end of June. You will need to submit request via emailbut it will be necessary to proceed in time in light of the first expiration for payment fixed at October 31, 2023.
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Quater scrapping, modification of installments possible: application by 10 October 2023
It was one of the problems that emerged at the end of the access request procedure scrapping quater: once the installment method had been chosen, it was not possible to retrace one’s steps.
This is what is explicitly provided for by law and, specifically, the paragraph 237, article 1 of the 2023 Budget Law allowed change your payment plan chosen only by the presentation of one rectification request by the deadline of 30 June 2023.
The Revenue Collection Agency is now the one to remedy the foreseen constraints, which with a by post reported on the information page relating to scrapping quater makes the possibility of modification known.
In detail, it is through the online service “Send an email to Taxpayers Service” that you may request to change the number of installments chosen for the payment of the sums due by way of scrapping quater of the bills.
It will be necessary to attach to the request the communication of the sums due and your own identification documentsreporting the errors committed in the submission of the application for scrapping of the files relating to the choice of payment in a single solution or in the maximum number of installments required by the standard.
A possibility for which, however, we will need to proceed quickly: there will be time until October 10, 2023 to modify the chosen installment plan, considering the technical times necessary for the reprocessing and sending of the new payment slips, in view of the expiry of the first installment on 31 October 2023.
Scrapping quater bills: payments up to a maximum of 18 installments
The sums due by way of facilitated settlement of the tax bills may be paid up to a maximum of 18 installmentswith the first expiring on October 31, 2023.
The quater scrapping allows the debt communicated by the Revenue Collection Agency to be spread, net of penalties and interest, in five years.
The first two installments must be paid promptly and will allow 10 percent of the total debt to be paid off: after the appointment at the end of October the new deadline is set for November 30, 2023.
More time to plan subsequent payments: the remaining installments will be spread over four years and must be paid by February 28th, May 31st, July 31st and November 30th of each of these, starting from 2024.
Please also remember that interest will be applied to the quater scrapping installments at a rate of 2 percent per year starting from 1 November 2023.
Finally, it is worth highlighting the five-day tolerance that will apply to all quater scrapping payments: this will avoid forfeiting the facilitated definition in the event of a slight delay in payment. Once the extra time allowed has passed, theomitted, insufficient or late payment will result in the loss of the benefits of quater scrapping and the sums already paid will be considered as an advance on the amount due.