News for him excerpt from tax bills. On the website of the Collection Agency, the form is available that the Municipalities, and bodies other than the central administrations, must use to communicate, within the 31 March, the decision to join the full excerpt of debts of up to 1.000 euros for 2000-2015, or the possible non-application of the partial excerpt – i.e. the automatic cancellation of only the penalties and interests – and communicate the relative provision to the collection agent.
Removal of tax bills up to 1.000: what changes
The Milleproroghe has extended the possibility of deliberating the cancellation of the entire amount entrusted to collection. Not only that, as expected by the Budget Law 2023, they could decide by 31 January not to apply the partial cancellation (in which taxpayers are therefore obliged to pay the total indicated in the tax return), but they could even choose to allow their citizens to benefit from the total cancellation of tax returns 2000- 2015.
In any case, for all folders potentially eligible for partial or total removal, there will be the suspension of the activity of collection until April 30 2023.
La new possibility it concerns all creditor institutions, other than state administrations, tax agencies and public social security institutions. On the Tax Department's website, in the "Creditor Entities" section, there is the information and forms to be used both for the communication of the provision for the application of the "full" excerpt and for the provisions to say no to the "partial" cancellation, to be sent exclusively to the certified email address (Pec) indicated in the forms, together with a copy of the provision itself.
Tax bills, partial or complete excerpt: the Municipalities have the last word
The Budget Law has provided for an automatic "partial" cancellation of the loads of these entities for loads with a residual amount (as of 1 January 2023) up to 1.000 euros and entrusted to collection from 1 January 2000 to 31 December 2015. While the sums by way of principal, reimbursement of expenses for executive procedures and notification remain entirely due. It is up to the Municipalities to eventually say "no".
This is the news: the Milleproroghe decree also introduces the possibility for the same entities to resolve, again by the end of the month, the application of the full write-off to debts of a residual amount, as at 1 January 2023, up to 1.000 euros, including principal, interest for late registration and penalties, resulting from the individual charges entrusted by them to the collection agent from 1 January 2000 to 31 December 2015.
On the basis of the law, the entities that approve a possible provision of refusal of "partial" removal or approval of "complete" removal of the files are required to send it to the collection agent by the deadline set at 31 March. To adapt to the new terms, the decree extends from 31 March to 30 April 2023 the date of effective cancellation of the debts subject to write-off.
Traffic fines
for traffic fines and other administrative sanctions (different from those for tax violations and social security contributions) the partial cancellation concerns the interest, however denominated, while the sanction, the expenses for the executive procedures and for the notification of the tax return will be entirely due.
