Payables between the years 2000 and 2022
More time to pay debts with the taxman. The deadline for submitting applications for the Scrapping quater of the tax bills was scheduled for May 2 but The two month extension has arrived. This was announced by the Ministry of Economy and Finance in a note. The new deadline for submitting applications to the Revenue-Collection Agency therefore passes as at 30 June 2023. By that date, taxpayers who intend to apply for the facilitated definition of the files will have to pay the “debts entrusted for collection from 1 January 2000 to 30 June 2022”. Those included in previous “scrapping” are also included, regardless of whether or not they are up to date with payments.
Debts must be paid without penalties, default interest and premiums, the same for traffic fines or other administrative sanctions. Until before the news of the extension, the Revenue-Collection Agency advised to take action in advance to avoid “the slowdowns of the computer systems due to the high traffic of the last few days”. Now, there are two more months, but moving forward is always useful to avoid the digital ‘crowding’ of the service.
The timing of payments
Consequently, with the extension slides to September 30, 2023 (instead of June 30, 2023) the deadline within which the Revenue-Collection Agency will send, to the subjects who have presented the aforementioned applications for membership, the communication of the sums due for the completion of the facilitated settlement. Finally, a forthcoming provision – the MEF always informs – will establish that the deadline for the payment of the first or only installment (originally set for July 31, 2023) will be postponed to October 31, 2023.
Payment by installments
The folders can be paid in a single solution or in a maximum of 18 installments over 5 years. For those who choose installments in several tranches, the first two must be equal to 10% of the total sums due. The remaining installments, if spread over the following 4 years, must be paid on 28 February, 31 May, 31 July and 30 November of each year, from 2024 to 2028.
How to ask the question: Spid, Cie or Cns
As explained by the Collection Agency, the application for facilitated definition can be easily submitted electronically on the agency’s websiteby entering the public area (without the need for a pin and password) or the reserved area (for those who have a Spid, Cie or Cns and, for tax intermediaries, Entratel). Within his own reserved area, the taxpayer can submit the declaration of adhesion with a simple click, directly on the list of “definable” debts, the folders, notices or loads that you want to include in the application, therefore without the need to indicate the identification data of the documents. The service for requesting the Prospectus is also available on the Collection Agency’s corporate websitecontaining 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.
What are the debts that are included in the scrapping
In a specific Faq, the Collection Agency clearly explained that all loads entrusted to the Collection Agent in the period between 1 January 2000 and 30 June 2022, including those:
• contained in folders not yet notified;
• affected by installment or suspension measures;
• already subject to a previous “Scrapping” even if lapsed due to failure, delay, insufficient payment of one of the installments of the related previous payment plan.
Loads entrusted by private-law social security funds/institutions are included in the Scrapping quater only if the Institution, by 31 January 2023, has taken steps to or adopt a specific measure; or to send it, always within the same date, to the Revenue Agency-Collection; or to publish it on its Internet site.
What are the debts that are not included in the scrapping
All loads entrusted to the Collection Agent before 1 January 2000 and after 30 June 2022 are not included in the Scrapping quater. Furthermore, loads relating to:
▪ sums due by way of recovery of State aid;
▪ receivables deriving from convictions by the Court of Auditors;
▪ fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences;
▪ “traditional own resources” of the European Union and the Value Added Tax levied on importation.
• sums entrusted by local and/or territorial tax authorities for collection by means of payment notices (so-called GIA);
• charges entrusted by private-law social security funds/institutions which have not proceeded, by 31 January 2023, with the adoption of a specific provision aimed at including the same charges within the scope of application of the subsidized measure.