the calendar of deadlines – Corriere.it

Still a few days to make peace with the tax authorities. The deadline for requesting the scrapping of folders received between 1 January 2000 and 30 June 2022 expires on 30 April. The Revenue Agency sends an alert to all taxpayers to avoid slowdowns in IT systems due to the high traffic of the last days. The facilitated definition, or scrapping quater, launched in the latest budget law, provides for the payment of the residual debt and the sums due for reimbursement of expenses for any executive procedures and for notification rights. On the other hand, no payment is foreseen for penalties and interest on late payments and premiums. No default interest, no bonus for debts linked to penalties for violations of the Highway Code and other administrative sanctions: therefore, the so-called surcharges will not be paid but only the fines. Payment will be possible in a single solution or in installments.

Timescales for applications and payments

The request for scrapping will be presented by 30 April 2023 and by 30 June 2023 the response of acceptance or otherwise of the facilitation by the Revenue Agency will be received – Collection with payment forms and installment plan or not . The request must be made only on the Agency’s website ( www.agenziaentrateriscossione.gov.it ), but it is not necessary to enter your private area, so it will be possible to apply even without a pin code and password. Also from the site it is possible to know one’s debt situation, know which debts can be scrapped and simulate the payment plan. It can be paid in a single installment by 31 July 2023 or a maximum of 18 installments equal to 5 years with the first two by 31 July 2023 and 30 November 2023. In the event of non-payment or a delay of more than 5 days from expiry of the installment, the scrapping expires.

What debts can be scrapped

All taxpayers with debts between 1 January 2000 and 30 June 2022 can join the scrapping quater, including those already subject to past scrappings not yet completed, whether suspended or in the process of being paid in installments, or expired due to non-payment, late, insufficient payment of one of the installments of the relevant previous payment plan. Loads contained in folders not yet notified are also included. As regards debts entrusted to private law funds or social security institutions, they are included in the new scrapping only if the institution, by 31 January 2023, has adopted a specific measure, or sent it to the Revenue Agency or published it on your website. Debts before 1 January 2000 and after 31 December 2022, those linked to EU resources and VAT collected on imports, recoveries of state aid, credits deriving from convictions pronounced by the Court of accounts and fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences.

Towards the Def

Meanwhile, the government is preparing to launch its first Def. Next Tuesday, the Economic and Financial Document will arrive at the Council of Ministers with forecasts for the economy for the coming months. The CDM will certify a gross domestic product up by 0.9% which could reach plus 1% in the programmatic framework of the measures that the government intends to adopt. But the variable of the National Recovery and Resilience Plan will weigh.