Scrapping of folders, how the stop to penalties and interest will work

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An old-fashioned scrapping of folders. With the possibility of obtaining a tax discount on penalties and interest, to which is now also added the cancellation of the premium. It is one of the novelties presented at Palazzo Chigi at the press conference by the Deputy Minister of Economy with responsibility for Finance, Maurizio Leo, who recalled how on the folders delivered up to 30 June 2022 more than a thousand euros only the tax will be due, to be paid in installments even over five years and without any increase, such as the one initially assumed of 5%, by way of penalties and interest.

Pay attention to the delivery date

For folders under one thousand euros, on the other hand, the cancellation is confirmed for all those delivered to the collection agent from 2010 to 31 December 2015. It should however be remembered that for folders under one thousand euros notified after 1 January 2016, therefore excluded from the excerpt, they can still be canceled by paying only the tax. on folders worth a thousand euros destined to be scrapped, the benefit for defaulting taxpayers could be even greater. Everything will depend on how the provision that will enter the bill that will be delivered to the Chambers will be written. If the thousand euros refer to the loads entrusted to the collection agent, the real amount of the folder could be even higher. Basically, if a taxpayer has a debt of 500 euros under VAT 300 of Irap and 900 of Irpef, all notified with the same file, a debt of 1,700 euros will be removed from the offices without paying anything to the tax authorities.

The rule of 5

The mini-sanction of 5% instead remains for the other leg of the tax truce and which affects everyone tax documents that have not yet become a tax notice or are not yet the subject of litigation. For the so-called tax assessments, in fact, the rule of five will be followed: five payments in installments over 5 years and a fine reduced by 5 percent. Penalty that could be further cut to 3% for those who have received an amicable notice with which the tax authorities invite the taxpayer to regularize any discrepancies between what was declared and what was actually paid. In this case, in addition to the 3% fine, according to the latest rumors and pending the official text, the payment could be spread over two years.

Facilitated closure of pending disputes

To complete the tax truce, there is also the facilitated closure of pending disputes. In this case, the tools that the government puts in place to reduce litigation are more than one. In the first place, there is the possibility of closing the ongoing lawsuits with the tax authorities by paying a lump sum graduated according to the degree of judgment of the dispute. A mechanism already adopted with the fiscal peace of 2018 and which provides, as then, for the payment of 40% of the value in the event of a loss by the financial administration in the first instance. The amount due drops to 15% of the total value in the event that the tax payer is the winner in the second degree.

Then there is also the possibility of paying 90% and the dispute with the tax authorities can be renounced directly. In addition to this facilitated closure of pending disputes, the government, as mentioned, also offers another. An enhancement of judicial conciliation with which the taxpayer can ask for a discussion with the other party and reach an agreement. On that sum agreed with the administration the rule of 5 comes back into play and therefore the possibility of closing the dispute by paying 5% of penalties and paying in installments up to five years.