With the Bills decree, currently being converted in the Chamber, the extension of scrapping quater. This was anticipated by the Ministry of the Economy through a note announcing the changes relating to the calendar. Translated from theory to practice, taxpayers will have fi timeno until June 30 to send applications, while the payment of the first installment will be postponed to 31 October.
Scrapping quater: the current terms
Based on the provisions of the previous calendar, taxpayers should have sent electronic applications for scrapping quater by 2 May. The original deadline had actually been set the 30 April which, however, falls on a Sunday and May 1st is a holiday. In doing so they would have been able to access the "amnesty" which allows them to pay debts for the loads entrusted to collection from 1 January 2000 to 30 June 2022 with the discount of penalties, interest and even the premium. The second deadline was instead set at 30nd June, the date by which the collection agent should have responded by communicating amounts and payment methods, the third at 31 July. That was the day by which taxpayers should have paid the first or only installment.
Extension quater scrapping: the new dates
To submit applications will be there two months more time: the deadline for submitting the application relating to unpaid taxes and fines postponed to June 30th. However, they don't change the modalities: the amnesty request must be presented exclusively electronically via the free area or the reserved area of the Revenue Collection agency website. Access must be made via Spid, Cie or Cns and via Entratel for authorized intermediaries.
The Member will respond by September 30th
The first slip leads to a second (and then a third) slip. The deadline for receiving information from the collection agent relating to the amount to be paid and the payment schedule is postponed from 30 June to 30 September.
Extension quater scrapping: payments by 31 October
Last, but certainly not least, the deadline for the payment of the first or only installment of the scrapping quater. The extension in this case is 3 months: from 31 July to 31 October. However, the deadline of 30 November remains for any second installment and those relating to subsequent payments.
