Taxpayers who have pending tax disputes in which the Revenue Agency is a party can resolve them by paying a subsidized amount by 2 October 2017. This was communicated by the Tax Authority, specifying that the application form for the settlement is now available on the Agency's website with related instructions.
DEFINABLE DISPUTES
The facilitated procedure for resolving tax disputes was introduced with this year's corrective maneuver, but it does not include all disputes. Only those in which the first-instance appeal has been notified by the taxpayer by 24 April 2017 and for which, at the date of submission of the application, the process has not yet concluded with a definitive ruling are included in the perimeter.
WHAT AND HOW MUCH YOU PAY
For the definition it is necessary to pay the amounts that the Agency requested with the disputed deed and still in dispute: instead they are not paid sanctions connected to the disputed taxes nor default interest. If the dispute exclusively concerns sanctions not connected to taxes or default interest, the settlement involves the40% abatement of the disputed amounts.
Of course, the amounts already paid pending judgment are to be subtracted. Anyone who has already submitted the application for by 21 April scrapping can take advantage of both benefits at the same time.
HOW AND WHEN YOU PAY
To settle disputes in an easier way, keep in mind the deadline of 2 October 2017. It is on this date that the deadline expires for paying the amounts due or the first installment and submitting the request for settlement of the dispute online, via the telematic services of the Revenue Agency.
The procedure can also be done through an authorized intermediary or by going to any territorial office of the Agency. In the last two hypotheses, the application must be delivered in the time needed to allow the execution of the electronic transmission by the deadline of 2 October 2017.
The definition allows you to pay in one solution (by 2 October 2017), or, if the net amount due is greater than 2 euros, in two or three installments, with the possibility of using the compensation institution.
In case you choose to pay in two installments, the first (equal to 40% of the amount due) must be paid by 2 October 2017 and the second (equal to the remaining 60%) by 30 November.
Who pays in three installments, however, must pay the first (40%) by 2 October, the second (40%) by 30 November and the third installment (20%) by 2 July 2018.
Payment must be made via model F24, but the tax codes are not yet available: they will be established with a subsequent resolution by the Revenue Agency.
