The scrapping of folders and alerts gets underway. The model for presenting the membership application for debts entrusted for collection in the first nine months of this year is available on the Agenzia delle Entrate-Collection website.
You can also download the model intended for taxpayers who had not been admitted to scrapping because they were not in compliance with the old installment plans in progress as of 24 October 2016: these people can now submit a new application for membership, because the tax decree readmits them .
Second opportunity also arriving for taxpayers who have joined the first scrapping but have not paid the first (or only) installment of July nor the one scheduled for September and therefore have forfeited the benefit: these taxpayers will now have the opportunity to comply within next 30 November to be readmitted to the benefits provided by the scrapping.
The Revenue Agency-Collection has published a guide to the innovations introduced by the tax decree. Here she is.
SCRAPPING FOR THE 2017 FOLDERS
Scrapping is applied to loads entrusted to the collection agent from 1 January to 30 September 2017. Those who adhere will have to pay the residual amount of the debt without paying penalties and default interest. For traffic fines, on the other hand, you do not have to pay the default interest and the increases established by law. To join, the taxpayer must submit, by 15 May 2018, his/her membership request by filling in the DA-2017 form available on the portal www.agenziaentrateriscossione.gov.it or at the branches of the Agency.
The DA-2017 can be presented at the Revenue Agency-Collection desks or, for those who have a certified email address (pec), sent together with the copy of the identity document to the pec address of the Agency's reference Regional Directorate of Revenue-Collection. The list of regional certified email addresses is attached to the DA-2017 form and published on the web portal.
By 30 June 2018, the Revenue Agency-Collection must send the communication with the amount to be paid and the payment slips based on the installment plan indicated by the taxpayer in the DA-2017 form. Legislative Decree 148/2017 provides that payments can be made in a single solution (July 2018) or in installments, up to a maximum of 5: in addition to July, in the months of September, October and November 2018, while the fifth installment is set for February 2019 .
By 31 March 2018, the Revenue-Collection Agency will send the taxpayer a communication by ordinary mail on the sums that have been entrusted to it by 30 September 2017 and for which the relative payment notice has not yet been notified.
NEW OPPORTUNITY FOR REJECTED
Taxpayers who have had their application rejected because they were not up-to-date with the payment of all the installments due on 31 December 2016 of an extension in progress on 24 October 2016 also have the possibility of accessing the scrapping again. Interested taxpayers must present , by 31 December 2017, a new application for accession to the facilitated definition by filling in the DA-R model available on the portal www.agenziaentrateriscossione.gov.it or at the branches of the Revenue-Collection Agency.
Anyone who has a certified email address (pec) can send the DA-R model, together with a copy of an identity document, to the pec address of the reference Regional Directorate of the Revenue-Collection Agency. Alternatively, the application for membership can be presented by delivering the DA-R form directly to the branches of the Revenue-Collection Agency.
The decree n. 148/2017 establishes that the interested parties must pay, by 31 May 2018, the unpaid installments of 2016 of the old deferment plans. The Revenue Agency-Collection will have to send taxpayers who present the new application for membership: by 31 March 2018 a communication with the amount relating to the unpaid previous debt which must be paid by 31 May 2018; by 31 July 2018 the total amount due for the "scrapping" and the deadlines for the related payment which must take place in a maximum of three equal installments, with deadlines in September, October and November 2018.
EXTENSION TO NOVEMBER 2017
Those who have not paid the first (or only) installment scheduled for July or that of September 2017 (legislative decree 193/2016 converted into law 225/2016), will be able to comply and therefore not lose the benefits provided by the facilitated definition, paying the by November 30th, without additional charges and without communications to the Revenue-Collection Agency. To pay you must use the slips received from the collection agent with the communication of the sums due.
WHERE TO PAY
Taxpayers have several payment channels available: the portal www.agenziaentrateriscossione.gov.it; the EquiClick App; the branches of the Revenue-Collection Agency, also through the offsetting of trade receivables due from the Public Administration (according to the procedures set out in the decree of the Ministry of Economy and Finance of 9 August 2017); bank branches and post offices; home banking; the Sisal and Lottomatica outlets; tobacconists affiliated with Banca 5; Bancomat branches (ATM) that have joined the CBILL services and Poste Italiane ATM branches.
From today on the portal www.agenziaentrateriscossione.gov.it in addition to the forms, taxpayers can find brief guides useful for completing them, answers to the most frequently asked questions and information pages relating to the facilitated definition.
