scrap-folders enlarges the radius of action and move the terms to the definition. As A result of the amendments approved in the boards Budget and Finances of the Chamber, the definition of facilitated stretches, in fact, also in 2016. Then extends the deadline for submitting the declaration to the tax collection agent: the previous deadline of 23 January 2017 has been moved to 31 march 2017. By the same date, the taxpayer may supplement the statement made before that date.
trade-in, test convenience
For those who pay in installments, extending from four up to a maximum of five rate the possibility of closing the accounts of the definition is facilitated. In truth, this elongation does not bring many benefits especially for those who have to pay larger sums, notwithstanding the fact that payments have to be made for the 70% of the sums total in the year 2017, and the remaining 30 percent in the year 2018. The payment must be made separately in each of the two years, in instalments of equal amount, in the maximum number of three in 2017 and two in 2018. For installment payments, interest is due to the extent of 4.5% from 1 August 2017.
By 31 may 2017, therefore, the tax collection agent shall notify the debtors that have submitted the declaration of the definition reduced the total amount of the sums due to the definition, as well as that of the individual rate, and the day and the month of maturity of each of them, according to these criteria:
for the year 2017, the maturity of the individual instalments is fixed in the months of July, September and November;
for the year 2018, the maturity of the individual instalments is fixed in the months of April and September.
in order To facilitate the definition, the tax collection agent will provide the debtors the necessary data to identify the loads are defined:
at its branches;
on the reserved area of the own institutional website.
The unlikely marriage between compliance and scrapping
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A good news comes, then, on the face of the checks the executive and of the notices of charge (Inps). With the changes entered in commission to Montecitorio, provides that by February 28, 2017, the tax collection agent, with ordinary mail, notify the debtor of the loads that have been entrusted to him in the year 2016 for which, at the date of 31 December 2016, is not yet notified folder payment or sent the information of the taking in charge of the funds for the redemption or notified of the charge. Widens, so clearly the definition facilitated the inquiries of the executive and to the debit advices regarding the Inps, for which the offices of the Revenue agency or the pension fund have not yet committed the amounts to the tax collection agent.
How to change the scrapping of the folders collection
it Must be remembered, in this regard, that article 29 of legislative decree no. 78/2010 establishes that the collection activity relating to the acts of the investigation and of the imposition of the penalties issued on or after October 1, 2011, shall take effect on expiry of the period for lodging the appeal, and must specifically contain the warning that, after a period of 30 days from the deadline for the payment, the collection of the sums required, is entrusted in the load agents of the collection also for the purpose of levy of execution. The next article 30 provides that from 1 January 2011, the collection activity relating to the recovery of the amounts in any way owed to Inps, also as a result of the inspection of the offices, is made by notification of a notice of debit with value of title as the executive.
you Pay a rate to Revenue? No scrapping
With another change to the original version of the rule on scrappage, the acts of the investigation and of the imposition of the sanctions issued by the offices of the Revenue agency, as well as alerts of charge Inps, are full-fledged in the scrap folder, though, for "forgetfulness", the offices have not yet done so to entrust the monies to the tax collection agent, irrespective of any judgments for those who have the ongoing litigation. It will be the task of the collection to communicate it to the taxpayers by February 28, 2017, and will be able to activate the same taxpayers, pointing to the "forgetfulness" to the offices of the collection, if you wish to avail of the scrappage folders. The appointment is now on Monday with the start of the examination on the part of the Hall of Montecitorio, which should close the next day, probably with the vote of confidence, and then transmit the text to the Senate.
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