The forgiveness comes alive. The Revenue Agency has published on its website the model for submitting the application for participation in the "balance and excerpt" operation launched with the maneuver. The procedure allows people with serious economic difficulties to pay their tax and social security contributions in a reduced form.
WHO CAN JOIN
The SA-ST form to adhere to the "balance and excerpt" is reserved for natural person taxpayers who demonstrate that they have the income and capital requirements indicated by law (Isee of the family nucleus not exceeding 20 thousand euros) and who have debts entrusted to the collection agent between 1 January 2000 and 31 December 2017 deriving exclusively from:
- omitted payment of taxes resulting from the annual returns;
- omitted payment of contributions due by members of the INPS professional pension funds or the pension management of self-employed workers with the exception of those requested following an assessment.
Natural persons for whom the liquidation procedure envisaged by the law on over-indebtedness is already open on the date of presentation of the declaration of adhesion.
Taxpayers who have adhered to the previous scrapping of folders without completing the due payments are also included in the facilitation.
HOW MUCH YOU PAY
The scheme provides for the payment of 16% of the amount due with Isee up to 8.500 euros, 20% with Isee up to between 8.501 and 12.500 euros and 35% with Isee between 12.501 and 20 thousand euros. In all cases, the penalties and interest on arrears are zeroed.
In the case of natural persons for whom the liquidation procedure envisaged by the law on over-indebtedness is open, the percentage for payment is equal to 10% of the sums due as principal and interest.
In any case, the sums accrued in favor of the collection agent by way of premium and reimbursement of expenses for the executive procedures and notification of the payment folder will be due.
HOW TO PAY
The amnesty can be paid in a single installment by 30 November 2019 or in five installments of variable amounts (35% of the total due by 30 November 2019, 20% by 31 March 2020, 15% by 31 July 2020, 15% by 31 March 2021 and the remaining 15% by 31 July 2021) with an annual interest of 2 percent starting from 1 December 2019.
HOW AND WHERE TO SUBMIT THE APPLICATION
To join, explains the Agency, you must present the SA–ST form, where “SA–ST” indicates “balance and excerpt”, by 30 April 2019. The form is available, as well as on the Revenue website, also in all the branches of the Revenue Agency-Collection.
After having reported the personal data, it is necessary to indicate on the form the folders or notices for which one wishes to make use of the "balance and excerpt" provision. Subsequently, you must certify that you are in a serious and proven situation of economic difficulty, reporting the references of the Single Substitute Declaration (DSU) submitted for ISEE purposes and reporting the ISEE value of your household or attaching, in the case of a liquidation procedure, the copy compliant with the relevant decree. In the form, the taxpayer must also specify whether he intends to pay the amount due in a single installment by 30 November 2019 or in 5 instalments.
The SA–ST model must be submitted by certified e-mail (PEC), together with a copy of the identity document and the attached documentation, to the PEC box of the Regional Directorate of the reference Revenue Agency, or delivered to the counters of the Revenue Agency-Collection.
FOR THOSE WHO STAY OUT, THE SCRAPPING-TER WILL START
In the absence of the requisites, the presentation of the application for membership of the "balance and excerpt", as required by law, will be automatically considered as a request for access to the facilitated definition provided for by art. 3 of Legislative Decree no. 119/2018, the so-called scrapping-ter.
THE COMMUNICATION OF THE SUMS DUE
By 31 October 2019, the Revenue Agency - Collection will inform the tax payer of the amount of the sums due and the deadlines of the individual installments for the "balance and excerpt" or, in the absence of the requirements or in the case of debts that can in any case be defined pursuant to art. . 3 of Legislative Decree no. 119/2018, the amounts due calculated according to the so-called scrapping-ter, with the related payment deadlines.
