Tax collection: the third scrapping at the start, but the fourth is already waiting
Announced by the Government a special definition on balance and excerpt, with discounts ranging from 90 to 75 percent of the debt
The legislator grants the third reply to the scrapping of debit cards entrusted to the agents of the collection, including Riscossione Sicilia, for the taxpayers of the Island. The rules on the third scrapping are contained in the article 3 – “Facilitated definition of the loads entrusted to the agent of the collection” – of the decree> law 23 October 2018, n. 119, effective from 24 October 2018. To proceed with the new facilitated definition, the tax payer must submit the application to the recovery agent by 30 April 2019. By this date it will be possible to integrate the declaration submitted before 30 April 2019.
With the facilitated definition it is possible to benefit from the cancellation of penalties, default interest and deferment, as well as other penalties and additional sums, ie accessories due on delayed or omitted payments of social security contributions. The fee must be paid only for the sums entrusted to the agent for the collection of principal and interest, that is to say to the amounts that the debtor has to pay in order to obtain the discharge of the debt. The premium is not due to penalties.
The fourth scrapping is coming with discounts up to 90% – The third scrapping must still “start”, but we are already waiting for the fourth. In fact, a new special scrapping of the balance and write-off has been announced, which is even more favorable for tax payers, given that discounts ranging from 90 to 75 percent of the debt can be obtained. The discounts should vary according to the so-called Isee, ie the social indicator of equivalent economic benefits. Taxpayers in economic difficulties could benefit from a reduction of up to 90 percent. The fourth scrapping will be included with an amendment to the law decree 119/2018, already agreed between the two majority forces.
The rules of the third scrapping – To determine the amounts to be paid for the facilitated definition:
- only the amounts already paid as principal and interest included in the assigned loans are taken into account, as well as the fees and reimbursement of expenses for the executive procedures and costs for notification of the portfolio;
- the sums paid, even before the definition, are permanently acquired and are not reimbursable, as penalties included in the entrusted assets, deferred interests, default interest and penalties and additional sums for social security contributions.
It is also established that the debtor, if due to partial payments, has already fully paid the amount due for the scrapping, to benefit from the effects of the facilitated definition, must nevertheless show his willingness to adhere to it, submitting a new declaration within the deadline deadline. With regard to taxpayers who submit the application for the scrapping – ter, by April 30, 2019, in relation to the definable loads that are the object:
- the terms of prescription and forfeiture are suspended;
- until the expiry of the first or only installment of the sums due for definition, the payment obligations deriving from previous deferrals existing at the presentation date;
- no new administrative stops and mortgages can be registered, without prejudice to those already registered at the presentation date;
- no new executive procedures can be started;
- the executive procedures previously started can not be continued unless the first enchantment has been successfully completed.
Charges subject to the definition – The scrapping-ter, as well as the two previous editions, may concern the single load registered in the role or assigned following notices of executive verification and imposition of penalties or Inps debit notices issued. “Single load” means the single role-playing game, which is not divisible for the purposes of the definition. To take advantage of the scrapping, it is therefore necessary to “pay all amounts included in the” load “(to be understood as a consignment), in addition to the related sums accrued in favor of the collection agent, net of penalties and default interest only. The loads that concern only sums due as administrative or fiscal sanctions can also be defined. In these cases, only the sums due to the collection agent are due, by way of reimbursement of expenses for the enforcement procedures, as well as the costs of notification of the payment card.
Judgments – In the declaration of wanting to use the scrapped folders, the tax payer must indicate the possible slope of judgments concerning the loads to which the declaration refers, and must assume the commitment to renounce the same judgments, which, on presentation of copy of the declaration and pending the payment of the sums owed, are suspended by the judge. The extinction of the judgment is subject to the effective completion of the definition and to the production, in the same judgment, of the documentation certifying the payments made; otherwise, the judge revokes the suspension at the request of one of the parties. In short, by presenting the declaration of facilitated definition, the taxpayer must renounce the litigation in progress, of whatever nature it is, tax, social security or otherwise, and in whatever degree of judgment is pending.
Taxpayers who have not filed an appeal are also admitted to the scrapping. The scrapping may concern loads that have become definitive for failure to appeal or to end the trial, and charges still in dispute. In the event of a waiver of the dispute, the judgment continues only for the undefined part. With reference to the tax process, the commitment to renounce the dispute does not strictly correspond to the renunciation of the appeal. For the Revenue Agency, the one that “assumes substantial and objective relevance is the finalization of the facilitated definition through the timely and full payment of the total amount due. The effective definition detects in the possible judgments in which the collection agent or the office or both are parties, making the matter of the dispute completely cease, if the defined charge regards the entire claim in dispute, or overcoming the effects of the Jurisdictional decision issued. In summary, the effects that the improvement of the facilitated definition usually prevail over the outcomes of any judgments “.
The termination of the matter of the dispute, implies that “n and the cases of defining the tax consequences provided for by the law the costs of the extinguished judgment remain the responsibility of the party who has anticipated them” .
Loads excluded from the scrapping – The loads entrusted to the collection agents carrying the following are excluded from the facilitated definition:
- traditional own resources;
- VAT charged on importation;
- sums due by way of recovery of State aid;
- claims resulting from convictions of the Court of Auditors;
- fines, fines and pecuniary penalties due to penal measures and sentences;
- penalties for violations of the Highway Code, for which the facilitated definition operates only for the interests.
For the Inland Revenue, they are administrative non-tax penalties and, therefore, excluded from the scrapping: the sanctions related to the employment of employees without prior notice of the establishment of the employment relationship by the private employer; the sanctions against public or private subjects who have irregularly assigned tasks to public employees.
The agenda of the third scrapping
2000-2017 Debt Payables – Payables arising from the individual loads entrusted to the collection agents from 1 January 2000 to 31 December 2017, default interest, or penalties and penalties, may be extinguished, without corresponding penalties included in such charges; additional amounts.
Payments starting from 31st July 2019 – The scrapping of the loads entrusted to the collection agents from 2000 to 31st December 2017 is carried out, paying in full the sums due, in a single solution by July 31, 2019, or in the maximum number of ten consecutive installments of equal amount. To take advantage of the scrapping, the tax payer will have to make the full payment, even deferred, within the deadline :
- the sums entrusted to the agent for the collection of principal and interest;
- additions accrued in favor of the collection agent, on sums of principal and interest;
- reimbursement of expenses for enforcement procedures, as well as reimbursement of expenses for notifications of the folder.
Payments in up to 10 installments with interest of 2% – For those who pay in installments, in the maximum number of 10 consecutive of equal amount, the installments expire on July 31 and November 30 of each year starting from 2019. On payments in installments the interest at the rate of 2% per annum is due from 1 August 2019.
Application to be submitted by 30 April 2019 – In order to proceed with the facilitated definition, the tax payer must submit the application to the Collection Agent by 30 April 2019. By this date, the declaration submitted before 30 April 2019 may be completed.
Receipt Notice by 30 June 2019 – By 30 June 2019, the collection agent shall inform the debtors, who have submitted the declaration for the scrapping – ter, of the total amount of the sums due for the purposes of the definition, as well as that of the individual installments, and the day and month of each of them.
The payment of the sums due for the definition can be made:
- a) by direct debit on the current account indicated by the debtor in the declaration for the scrapping;
- b) by means of pre-filled bulletins, which the collection agent will attach to the notification if the debtor has not requested payment in the manner provided for by letter a);
- c) at the collection agent’s branches.
Approved models for scrappage ter – With a press release dated November 6, 2018, the Inland Revenue Agency warns that the models are ready for adhering to the facilitated definition 2018, the so-called scrapping-ter of the folders. They are in fact already available on the portal and at the branches of the Revenue Agency-Collection:
– the model DA-2018, which can be used by tax payers for the charges assigned to the collection from 1 January 2000 to 31 December 2017;
– the model DA-2018-D, usable by taxpayers who intend to define in a facilitated way the debts entrusted to the collection as resources of the European Union.
Moreover, in the section of the portal dedicated to the facilitated definition, the two guides to the compilation of the models (DA-2018 and DA-2018-D) and the answers to the most frequently asked questions already received by the Agency, designed to facilitate taxpayers in the application submission stage.