Taxman, off to the new scrapping of the folders: here’s what to know, what mistakes to avoid and how to present the application

Old folders and unpaid fines? The possibility of closing the dispute is reopened, with the discount of penalties, interest and premiums. The application can only be made online. It’s called scrapping quater and it concerns collections from 2000 to 30 June 2022 and is provided for by the latest budget law. Now enter the alley. In fact, the Revenue Agency-Collection (Ader) has disclosed the telematic-only methods for the procedure. It can be done from the public area of ​​the website www.agenziaentrateriscossione.gov.it. The site also offers an extensive list of FAQs that will help in the procedure.

The new amnesty will also allow “latecomers” to submit the application. It will therefore also concern those who had not joined the three previous editions of the scrapping. The procedure, in addition to unpaid taxes and contributions, may also concern road fines. But be careful because the traffic fine remains, only the interest that accrues from year to year will be cut. As well as premiums and surcharges.

Deadlines

There is time until the end of April. The Law n. 197/2022 establishes that the debtor expresses his will to proceed with the facilitated settlement (“Scrapping-quater”), by submitting, by 30 April 2023, a specific declaration of acceptance, with the methods, exclusively online, defined by the Revenue Agency- Collection and made known on its website.

What happens after you apply

The law requires that the Revenue Agency-Collection send the taxpayer, by 30 June 2023, a “Communication” of acceptance of the application, containing: the total amount of the sums due by way of facilitated definition

(“Scrapping-quater”); the deadline for payments based on the installment solution indicated when submitting the application for membership; pre-filled payment forms; the information to request the possible domiciliation of payments on your current account. Or the refusal (if any), with evidence of the reasons for which the request for facilitated definition was not accepted.

What can be scrapped

The facilitated definition (“Scrapping-quater”) concerns 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, late, insufficient payment of one of the installments of the relative previous payment plan.

Loads entrusted by private-law social security funds/institutions fall under the “Scrapping-quater” category only if the institution, by 31 January 2023, takes steps to adopt a specific measure; send it, always within the same date, to the Revenue Agency-Collection; publish it on your website.