Municipalities can oppose the excerpt from tax bills up to a thousand euros. But how? We think to answerRevenue-Collection Agency which he published on his website le mode with which entities other than state administrations, tax agencies and public social security institutions (such as Municipalities), must notify the collection agent, no later than 31 January 2023, of the adoption of any provision of non-application of the automatic write-off - without any request from the taxpayer - and of the "partial" type of the folders under one thousand euros, accrued between 2000 and 2015. Otherwise, as provided by the Maneuver 2023, the automatic cancellation starts on March 31st. Here's everything you need to know
Removal of tax bills for residual amounts up to one thousand euros
La 2023 Budget Law provides for the automatic cancellation of the "partial" type as at 1 March 2023 of the sums due by way of:
- interest for late enrollment;
- penalties and default interest (article 30, paragraph 1, of Presidential Decree no. 602/1973).
The automatic cancellation does not however concern the sums due by way of:
- capital;
- reimbursement of expenses for executive procedures;
- notification rights.
Unlike the provisions for the cancellation of charges entrusted by state administrations, tax agencies and public social security bodies, the remaining sums refer to the principal amount.
Instead, regarding the administrative penalties - including those for violations of the Highway Code - other than those imposed for tax violations or for violation of the obligations relating to contributions and premiums due to social security institutions, the partial cancellation operates limited to the interests, however denominated, including those referred to in article 27, paragraph 6, of Law no. 689/1981 and those referred to in article 30, paragraph 1, of Presidential Decree no. 602/1973.
Removal of tax bills: institutions can say NO
However, the Budget law provides that entities may not apply the partial cancellation (and therefore also avoid the cancellation of the sums due by way of penalties and interest) by adopting, by 31 January 2023, a specific provision, to be published on its corporate website and to be sent to the collection agent, again by the same date.
Method of communication
To prevent the automatic cancellation of interest and penalties for loads up to one thousand euros, the entities must send the Communication of adoption of the measure of non-application of the partial automatic cancellation directly to the Revenue-Collection Agency, by 31 January 2023, exclusively to the certified email address comma229@pec.agenziariscossione.gov.it:
- il form – pdf completed in all its parts (ensuring the correct indication of the 5-digit creditor institution code which can be taken from the table Creditor Beneficiary Institutions) digitally signed and renamed with the aforementioned creditor institution code (e.g. 98765.PDF);
- copy of the adopted measure.
