Fiscal peace, second act. With the Growth decree, the Government has reopened the terms for joining the scrapping ter of tax bills and the balance and excerpt (read: amnesty), two measures that allow for the regularization of tax debts in a facilitated form.
Let's briefly summarize what it is:
- The scrapping ter allows you to settle debts entrusted to collection from 1 January 2000 to 31 December 2017 without paying penalties or default interest. On road fines you don't even pay the increases required by law. The ter scrapping is also open to taxpayers who had joined the previous scrappings, but then forfeited the benefit for not having made the due payments.
- The balance and excerpt it is a real pardon. All taxpayers - even professionals - with an ISEE of up to 20 euros can pay off their debts to the tax authorities, benefiting from very substantial discounts and the zeroing of penalties and interest (the collection premium will remain instead). The amnesty can be paid in a single solution by 30 November 2019 or in five installments. As for the discounts, 16% of the amount due will be paid 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. The balance and write-off regards debts entrusted to collection from 1 January 2000 to 31 December 2017, deriving from the omitted payments on the self-assessment in the annual returns and on the social security contributions due by members of the professional funds or social security management of INPS self-employed workers.
THE NEW DEADLINE AND THE LATECASTERS OF THE FIRST ROUND
The tax authorities have already prepared the application forms, which must be submitted by the new deadline of 31 July.
Those who had submitted a request late with respect to the first deadline, that of April 30, will not have to repeat the procedure, because their application will automatically be taken over by the Revenue-Collection Agency.
HOW TO APPLY FOR SCRAPPING OF DOCUMENTS OR BALANCE AND EXCERPT
On the other hand, those who have not yet sent the request to join the ter scrapping or the balance and excerpt can do so in three ways:
- The simplest is to manage the practice with the «Do It Yourself» service, by filling in a online form on the website of the Revenue-Collection Agency.
- Alternatively, two other models can be used:
- the model DA-2018-R for scrapping-ter;
– or the SA-ST-R model for the balance and excerpt.
Once completed and integrated with the required documentation, these forms must be sent by certified e-mail to the regional directorate of the Agency to which the taxpayer refers (here is the list of Pec addresses). - Finally, the application can be submitted by hand, in paper format, in any of the territorial offices of the Revenue-Collection Agency.
THE RESPONSE OF THE TAX
By 31 October, the same Agency will send a communication to all taxpayers who have applied to let them know whether or not they have been admitted to scrapping ter or balance and removal. If so, the tax communication will also contain an indication of the sums due and the slips to be used for payment.
