In the end it will not be an amnesty just for mini folders. Or at least not for everyone. The limit of 5 thousand euros subject to automatic cancellation will be assessed not in relation to the overall value of the folder but of the individual loads. Just to give an example, if a folder is made up of several items relating respectively to penalties for violations of the Highway Code (road fines) for 3,000 euros and disputes for local taxes for 4,000 euros, it could still be triggered – in the presence of the other requirements – automatic cancellation even if the total value is equal to 7,000 euros.
The audience of interested parties
This is one of the clarifications of the circular 11 / E signed on Friday 24th by the Director of Revenue, Ernesto Maria Ruffini, on the excerpt of the debts which, as of 23 March 2021, had a residual amount of up to 5 thousand euros, entrusted to the collection agent from the 1st January 2000 to December 31, 2010. An amnesty provided for by the first Sostegni decree (article 4 of Legislative Decree 41/2021) and reserved for taxpayers, physical and non-natural persons (corporations, partnerships, non-commercial entities) who have earned taxable income up to 30 thousand euros in 2019 (see the other contributions on the page).
Loading…
Excerpt without sending communications
The amnesty thus comes alive with the return by September 30 by the Revenue agency to that of the Collection of tax codes that do not fall within the income limits, and then proceed with the cancellation by October 31. Automatic excerpt which, following the reconstruction of the technical report to the Sostegni decree, affects an audience of 2.5 million taxpayers. For an equivalent value of canceled bills of almost 16 million (estimate of the “Sole 24 Ore” of 21 March). Be careful though. As the circular specifies, the Collection “provides for the removal autonomously without sending any communication” to the taxpayer, who will be able to find out by consulting their situation in the ways made available by the concessionaire, starting with their own reserved area on the site.
The inventory reduction path
More generally, the automatic write-off seeks to initiate a path to reduce the inventory of the Revenue-Collection agency, which at the end of last year still had almost one trillion in credits to be recovered. With a strong problem of seriality in the accumulation (and non-payment) of roles if you think – as reported on Wednesday in the “Sole” – that 7.2 million taxpayers are serial debtors.
Politica in pressing
Meanwhile, the political pressure continues on the one hand for a further suspension of the notification and payment terms and on the other for a scrapping quater – also re-launched yesterday by the Deputy Minister of Economy Laura Castelli (M5S) – or at least a remission in bonis of those who did not pay during the pandemic. In the majority, the Movimento 5 Stelle, with the group leader in the Finance Committee in the Senate Emiliano Fenu, asks the Government to grant 60 more days to taxpayers who by 30 September will have to settle the bill of the suspended installments during the long suspension due to the pandemic ( 8 March 2020 – 31 August 2021).