It's easy to say scrapping of tax bills. Over time and the succession of measures, simplified definition (this is the name of the scrapping in the language of the Revenue Agency) has gradually become more complex. The nature of the operation is always the same, but the deadlines and the rules change according to the recipient and the folder he wants to scrap. There are three possibilities:
- folders scrapping 2000-2016;
- scrapping folders 2017;
- the "fished out".
In all three cases, the request for scrapping must be presented to the Revenue Agency by 15 May 2018. However, there are differences in the procedure to be followed for payments: let's see which ones.
1. SCRAPPING OF FOLDERS 2000-2016
For the scrapable folders entrusted to the collection between 2000 and 2016, the Revenue Agency will send the interested parties the communication of the sums due by 30 September 2018.
As for payments, the scheme is as follows:
- in a single solution by 31 October 2018;
- in a maximum of three installments, bearing in mind that 40% of the amount due must be paid by 31 October 2018, another 40% by 30 November 2018 and the remaining 20% by 28 February 2019.
2. SCRAPPING OF THE 2017 FOLDERS
In this case, reference is made to the folders entrusted to collection not throughout 2017, but only between January 30st and September 30th of last year. The communication of the sums due by the tax authorities will arrive by 2018 June XNUMX.
For payments it works like this:
- in a lump sum by 31 July 2018;
- in a maximum of five installments of the same amount with due dates in July, September, October and November 2018 and February 2019 (attention: interest of 4,5% per annum will apply from the second installment starting from 2018 August XNUMX).
3. SCRAPPING OF THE FOLLOWERS OF THE FISHED
The "fished out" are the taxpayers to whom the tax authorities had rejected the request to join the previous scrapping because they were not up to date with the payment of the installments due on 31 December 2016, in relation to the folders on which payment by installments was in progress on 24 October 2016. In these cases, the Revenue Agency will send a communication by 30 June 2018 with the sum to be paid to remedy the unpaid installments in 2016.
The taxpayer will have to pay this money to the tax authorities in a single installment by 31 July 2018. After which, by 30 September 2018, he will receive another communication, which this time will indicate the sum due to scrap the residual amount of the debt.
For payment, the same scheme as for the first profile applies:
- in a single solution by 31 October 2018;
- in a maximum of three installments: 40% of the amount due must be paid by 31 October 2018, another 40% by 30 November 2018 and the remaining 20% by 28 February 2019.
