the Scrapping of the folders only to the taxes which are disputed by the Revenue agency and the social security contributions assigned to the collection or placed in roles, whether ordinary or extraordinary, by 31 December 2015. Out, therefore, the fines for violations of the Code of the road. The discount will also cover the penalties. In the work of the focus point of the tax decree launched on Saturday 15 October by the Council of ministers, which will lead to the closure of Equitalia within six months, there is always more to the form of the scrapping of the roles to which the Executive estimated could get 4 billion euros. But let’s see in detail.
You go, in fact, to a portion of and also the penalties from the old folders to the tax collection agent. For the moment it remains in the balance, the introduction of a lump-sum payment which according to the hypothesis initially circulated you should have to calculate on the amounts due, including default interest to cover what the term is called the premium and now the burden of the collection, i.e. the "compensation" due to Equitalia for the activities of recovery of taxes.
Goodbye to Equitalia, the “Home of the taxpayer” to Riscossione spa here’s what it might change
Therefore, it would only claim initial: the disputed taxes from the entity taxation (in most cases, the Revenue agency) plus the legal interest, which shall be entirely paid by the taxpayer-debtor already reached by the tenant. More to check for any lump sum.
The destruction also applies to the payables to the role the object of deferral, pending or declined. In the case of partial payments, which have already occurred at the date of entry into force of the standard, the procedure definition must be understood as referring only to the load residuals, as it is not permissible nor the return or compensation with the amount due. This definition is deemed complete, following the payment in full and in a timely manner the amounts due, at the time of the payment in a lump sum or the final instalment.
Equitalia, the new folders goodbye to penalties and more
An example on the personal income Tax
But how could that work to scrap? We start from a real case. Following an alert, good-natured the Irs contests deductions in income Tax are not entitled to. The taxpayer receives a folder of payment in which are indicated the following items:
- Higher taxes ascertained = 3.400 euro (of which personal income Tax: 3,200 euros, the additional regional Irpef: € 120, additional municipal Irpef: € 80)
- Sanctions = 3.060 euro (equal to 90% of the tax increase)
- Interest from the delayed entry role: 440 euros (calculated by the office on the additional tax due from the day following the payment due date and up to the date when the role was given to Equitalia and, therefore, has become the executive)
- default Interest: 38 euros (currently equal to 4.13% calculated in the case in which the payment of the folder takes place after the 60th day from the date of notification, only on the higher taxes ascertained, and not on the penalties and interest from delayed entry role, for each day of delay starting from the date of notification of the folder and up to the date of payment)
- Expenses of collection: 416 euro (from 1 January 2016, equal to 6% if payment is made after the 60th day after notification of the folder, to be applied on all the aforementioned amounts due, with the exception of the costs of notification)
- Expenses of the notification= 5,88 euro
- Total pay = 7.359,88 euro
By fines in the Imu, no sanctions for the old folders
With the scrapping, it would pay only the disputed taxes and legal interests, then 3.400 euro + 103,93 euro (if the payment would have had to make the 16 June 2013 and now takes place on the 31st of December 2016, after the 1,294 days) for a total of 3.503,93 euro.
Where there should also be the flat rate that we could assume the 3% and should be calculated on the amount recorded in the role (disputed taxes and interest from delayed entry role) and blackberry (3.400+440+48=3.928 euro), you should add other 117,84 euro for a total amount of 3.621,77 euro.
Then, without package, you would pay 52.4% less than the amount contained in the folder. While with the flat rate, the reduction would be almost 51 percent.
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