They have been update the dates for the submission of applications for the scrapping quat of loads entrusted to the Revenue Collection Agency (Ader) from 2000 to 30 June 2022. The entry into force of the Legislative Decree 51/2023 makes the changes already announced by the Ministry of the Economy operational.
La new deadline for the submission of the application to join the facilitated definition, previously set for 30 April by the 2023 budget law, has been moved to 30 June 2023. Consequently, postponed to 30 September 2023 the deadline within which theThe Agency will send the taxpayers the communication of the sums due with an indication of the amounts to be paid for the completion of the facilitated definition. More time for the payment of the first or (single) installment that will have to be done by 31 October 2023. On the site have been update all answers to the most frequently asked questions.
Two months more time for the application, the modality does not change
To submit applications there will be, therefore, two months more time. However, the methods do not change: the request for amnesty must be presented exclusively Online only through the taxpayer's reserved area on the Collection website or through the service available in the public area of the Revenue Agency website. Access must be made via Spid, Cie or Cns and via Entratel for authorized intermediaries.
Scrapping quater: responses by 30 September
Once the application has been sent, you will have to wait for the response of the Revenue-Collection Agency. The deadline for receiving the information relating to the amount to be paid and the payment schedule from the collection agent is now September 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.
Scrapping quater: the new deadlines for payment
Taxpayers who submit the online request by 30 June 2023 will only be able to pay the amount of taxes originally due, without interest, penalties and premium for collection. The amount due for the Facilitated Settlement may be paid in a single solution or extended into a maximum of 18 installments in 5 years. The first payment, for an amount equal to 10% of the total sums due, will expire on October 31st (as established by Legislative Decree No. 51/2023). However, the deadline of 30 November remains for any second installment and those relating to subsequent payments which, spread over the next 4 years, will be paid on 28 February, 31 May, 31 July and 30 November of each year starting from 2024.
Scrapping quater: who can apply
The 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 quater scrapping concerns unpaid taxes and contributions, but also road 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.
