Off to the scrapping of the folders, the deadline is April 30th

Expected as a release or reviled as an amnesty to tax evaders, a new scrapping of tax bills arrives (the “quater”), bureaucratically defined as a “facilitated definition”: for the State it is a question of canceling a mass of tax bills that are difficult to obtain, while taxpayers get rid of a worry by paying only what is due, eliminating penalties, premiums and interest, and the payment can also be paid in installments over five years. The deadline for submitting applications expires on April 30, 2023 but the Revenue-Collection Agency recommends that you take action as soon as possible because in the last days of the month there is a risk of “slowdowns in IT systems due to high traffic”, in other words, a blockage.

How many folders are accumulated? The bill is difficult but it is an exceptional number, which stratified also and above all during the suspension of the Covid: in fact the scrapping concerns the debts with the Treasury entrusted for collection until 30 June 2022.

Negative aspect: successive scrappings feed taxpayers with the expectation that tax deadlines will never be respected, so much more scrapping will come. On the other hand, the need to dispose of the exceptional backlog of the pandemic period could justify the “facilitated definition”.

The advantage for the taxpayer will be to pay the residual debt without penalties, interest on arrears, those entered in the register and the premium; traffic fines will not pay the interest and premium. At the choice of the taxpayer, it will be possible to pay the amount of the bills in a single solution or, as a further facilitation, in a maximum of 18 installments spread over 5 years. For those who choose the installments, the first two will be equal to 10% of the total sums due and will expire on 31 July and 30 November 2023 while the remaining ones will be paid on 28 February, 31 May, 31 July and 30 November of each year starting from 2024.

Once the application has been submitted, the Revenue Agency-Collection will send by 30 June 2023 the communication with the outcome, the amount of the sums due and the payment forms based on the installment plan chosen during the application phase. The application can be submitted exclusively electronically on the website www.agenziaentrateriscossione.gov.it, 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 with Spid, Cie or Cns and for Entratel tax intermediaries).

Within his own reserved area, the taxpayer can submit the declaration of adhesion more easily, just click from 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, which those who choose the public area without Spid, Cia or Cns will have to do instead.

Credits deriving from convictions pronounced by the Court of Auditors or fines, fines and pecuniary sanctions due to criminal convictions and sentences, and even loads relating to the own resources of the European Union, the VAT collected import and State aid recoveries.

As regards the loads of private law funds and social security institutions, the debts will be able to be scrapped only if the institutions concerned have approved a specific resolution by 31 January 2023.

The other day the director of the Revenue Agency, Ernesto Maria Ruffini, said that the previous measure (scrapping «ter») had collected 1.64 billion.