The Revenue-Collection Agency has made available on its website the service that allows access to the new version of the scrapping of folders provided for by the 2023 Budget Law. Taxpayers who present the request online by 30 April 2023 they will be able to pay in installments within five years only the amount of taxes originally due, without interest, penalties and premium for collection.
Scrapping of folders: who can apply
The new quater scrapping concerns debts entrusted to collection from 1 January 2000 to 30 June 2022. Taxpayers who had already used the three previous scrappings and the balance and excerpt, but who have not paid their debts on time.
The scrapping quater concerns taxes and contributions unpaid, but also le traffic fines. In the latter case, however, the penalties must be paid, but not the interest and expenses.
However, they will not be able to use it of the new amnesty, debts relating to the European Union's own resources and VAT collected on importation, recoveries of state aid, receivables deriving from convictions handed down by the Court of Auditors and fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences.
The Revenue-Collection Agency has made available on its website the service that allows access to the new version of the scrapping of folders provided for by the 2023 Budget Law. Taxpayers who present the request online by 30 April 2023 they will be able to pay in installments within five years only the amount of taxes originally due, without interest, penalties and premium for collection.
How the new folder scrapping works
The new version of the scrapping of folders envisaged by the 2023 Maneuver gives taxpayers the option of paying the amount owed in a single solution or in a maximum of 18 installments. They will be there to do it five years of time. The first installment (equal to 10% of the amount due) must be paid by July 31 2023, the second (another 10%) by 30 November 2023. All the other installments will instead be spread between 2023 and 2027. The deadlines have been set for 28 February, 31 May, 31 July and 30 November of each year starting from 2024. Those who choose to pay in installments from 1 August 2023 will be subject to interest at a rate of 2% per annum.
Scrapping of folders: how to apply
The application must be submitted by 30 April 2023 Online only through the taxpayer's reserved area on the Collection website or through the service available in thepublic area of the Revenue Agency website. In the first case, the taxpayer, after logging in, with the SPID, CIE and National Services Card credentials, will have to indicate the folders/notices for which he intends to benefit from the quater scrapping. In the second (public area), however, you will have to fill in a specific form inserting the identification numbers of the folders/notices that you want to include in the application, and indicate the number of installments into which you intend to divide the amount due. It will also be necessary to attach the identification documentation and specify the e-mail address, in order to obtain the receipt of the application for membership.
In the same way, again by 30 April, it will be possible to submit additional declarations of adhesion to supplement the previous one or replace them.
Scrapping quater: responses by 30 June
Once the application has been sent, you will have to wait for the response from the Revenue-Collection Agency which, as expected, will arrive by June 30 2023. In case of acceptance of requests, the Member will communicate: the total amount of the sums due by way of Facilitated Settlement, the expiry of payments based on the installment solution indicated when submitting the membership application; pre-filled payment forms; the information to request the possible domiciliation of payments on your current account. In case of denialinstead, the reasons for which the application was not accepted will be explained.
