Quater scrapping, all the news from the Revenue Agency

The answers to the most frequently asked questions (FAQ) have been updated on the Agenzia Riscossione website with the innovations introduced on the matter of scrapping folders by decree law no. 51/2023 (published in the Official Journal of 10 May 2023). The provision moves to 30 June 2023 the deadline for submitting the application to join the facilitated Definition, previously set at 30 April by the 2023 Budget Law. At the same time, the deadline by which the The Revenue Agency-Collection will send taxpayers the Communication of the sums due with an indication of the amounts to be paid for the completion of the facilitated definition. The decree also provides for the postponement of the deadline for the payment of the first (or single) installment from 31 July to 31 October 2023. The application for facilitated definition must be submitted electronically on the website www.agenziaentrateriscossione.gov.it, using the specific service available both in the public area (without the need for a pin and password) and in the reserved area (for those who have Spid, Cie or Cns and, for tax intermediaries, Entratel). Within his own reserved area, the taxpayer can present the declaration of adhesion more immediately thanks to the possibility of selecting directly from the list of ‘definable’ debts that are displayed, the folders, notices or loads that one wants to insert in the application , therefore without the need to indicate the identification data of the deeds. On the institutional website of the Collection Agency, the service is also available for requesting the Information Prospectus, containing 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.

Debts covered by the provision: contents in folders not yet notified; affected by installment or suspension measures; already subject to a previous scrapping even if lapsed due to failure, late, insufficient payment of one of the installments of the relative previous payment plan.

Debts not covered by the provision: loads entrusted to the collection agent before 1 January 2000 and after 30 June 2022; loads relating to sums due for the purpose of recovering State aid; credits deriving from convictions of 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 imports; the sums entrusted by the local or territorial tax authorities for collection by means of payment notices (so-called GIA); charges entrusted by private law funds and social security institutions that 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 facilitation measure.

How to pay: There are two different types of payment: in a single solution; deferred in 18 installments over 5 years with the first two, for an amount equal to 10% of the total sums due, expiring on 31 October and 30 November 2023.