Today, Monday 31 July 2017, is the deadline for paying the first or only installment envisaged for the scrapping of tax bills. Unless there are posthumous extensions, taxpayers who have requested access to the procedure and do not pay the sums due by the deadline will lose the benefits guaranteed by the "facilitated definition" (this is the technical term for scrapping) and against them the Revenue Agency – Withdrawal will resume the normal process.
Let's see in detail what happens to those who do not respect the deadline of 31 July or the deadlines of subsequent installments.
WHAT HAPPENS TO THOSE WHO DO NOT PAY BY JULY 31st?
According to the law, in the event of failure, insufficient or late payment of the first or only installment, the right to scrapping lapses and the normal collection procedures restart.
This means that the taxpayer loses the benefits provided by the scrapping of the folders, i.e. the possibility of paying only the residual amount of the sums initially requested by the tax authorities, but not the penalties or interest on late payment. For road fines, on the other hand, the procedure allows you not to pay default interest and the increases established by law.
In addition to no longer being entitled to these discounts, those who do not meet the deadline will not even be able to obtain new installment provisions, except for folders and notices notified less than 60 days from the date of presentation of the declaration of adhesion to the scrapping.
On the other hand, it will be possible to resume payments of the installments in progress on the date of submission of the scrapping request. In this case, the Revenue-Collection Agency will communicate the amounts and deadlines of a new plan: the number of installments will correspond to those remaining to be paid from the first installment.
AND WHO DOESN'T PAY ONE OF THE FOLLOWING INSTALLMENTS?
Even if the missed, insufficient or late payment concerns installments subsequent to the first, the benefits of the scrapping are lost and the tax authorities restart the collection procedures. Likewise, you will no longer have access to further installments, unless the folders and notices have not been served less than 60 days from the date of submission of the declaration of adhesion to the scrapping.
There is, however, a difference: the installments paid as part of the scrapping procedure, of course, remain valid, but in the eyes of the tax authorities they are transformed into advances on the total amounts due. Which at that point will also include penalties and default interest.
HOW DO THE INSTALLMENTS WORK?
The law allows you to pay in a single solution or in installments (from one to five). In the second case, 70% of the amount due must be paid in 2017 and the remaining 30% next year. For 2017, the installment deadlines are set for 31 July, 30 September, which is postponed to 2 October, and 30 November 2017; for 2018, the expiry of the installments is set for 30 April and 30 September, which is postponed to 1 October 2018. But beware: for those who choose to pay in installments, interest of 4,5 is due on the installments following the first % per annum, to be calculated from 1 August 2017.
HOW DO YOU PAY?
You can choose from one of the following payment methods:
– at your bank;
– at ATMs of credit institutions that have joined the CBILL payment services;
– via internet banking;
– by direct debit on the current account (the service activation request must be presented to the account holder's bank at least 20 days before the installment deadline: for example, for the installment deadline of 31 July 2017, the service must be requested within 'July 11);
– at post offices;
– to tobacconists adhering to ITB;
– through the Sisal and Lottomatica circuits;
– on the Equitalia portal and with the Equiclick App;
– through the PagoPa platform;
– directly at the branches of the Revenue Agency – Collection.
