Revenue agencies, removal and scrapping of folders: 700 thousand letters arriving

Arriving 700 thousand communications from the Revenue Agency – Collection Office in response to taxpayers who have asked to join the measures for facilitating the definition of folders. The letters are addressed to all those who presented the application for the "balance and write-off", but also the "latecomers" of the "Scrapping-ter", ie those who missed the appointment by the initial deadline of 30 April and took advantage of the re-opening of the deadlines until 31 July 2019.

The communications, which inform the parties concerned of the outcome of the request with an indication of the amount due and the payment methods, are transmitted by the Revenue Agency – Collection through Pec to taxpayers who have indicated an e-mail address at the time of accession certified, while to all others by registered letter. The sending will be completed, as required by law, by next October 31st.

Overall, this is about 690 thousand "Communications of the sums due" of which just over 380 thousand relating to requests for "balance and write-off" and almost 310 thousand to requests for "scrapping-ter" in the reopening of terms. Previously, by the deadline of 30 June 2019 provided for by the law, Revenue Agency-Collection Office sent approximately 1 million 400 thousand communications to taxpayers who joined the "scrapping-ter" by the deadline of 30 April.

Fall into the "balance and excerpt" (Law No. 145/2018) tax payers natural persons who pay in a situation of serious and proven economic difficulty (ISEE of the family unit less than 20 thousand euros). For this type of facility payment is provided for in the amount that varies from 16 to 35% of the amount due, already granted penalties and interest. The "scrapping-ter" (Law Decree 119/2018) instead, it provides for the cancellation of sanctions and interest only mansion.

The types of communication

Revenue Agency – Collection has prepared two types of communication: the "Communication of the sums due relating to the definition for settlement of debts" in response to the declarations submitted for the "balance and write-off" and the "Communication of the sums due for the facilitated definition" in response to requests to join the "scrapping-ter" in the reopening phase.

In particular, both the amounts due for the "balance and write-off" and those excluded from this tax relief are indicated for all the folders (because the requirements of serious and proven economic difficulty or because the taxes do not fall within the application field of the "balance and write-off") and brought back, as required by law, as part of the "scrapping-ter".

For each of the two types of communications, 5 different letters are provided. The first TA (total acceptance of the request) communicates that all the debts contained in the declaration of adhesion presented can be defined and reports the calculation of the amount due; AP (Partial acceptance of the request) concerns those tax payers who have a part of the amounts to be paid in a facilitated form but also debts that cannot be "scrapped"; the third type-case (identifiable by the letters AD) is reserved for accessions with all definable debts for which no amount is due; again, a fourth type (AX) refers to taxpayers who have a part of the definable amounts for which they do not have to pay anything, while they have a residual debt to pay for debts that are not "scrap". to the "scrapping-ter" or to the "balance and write-off" that are rejected as the debts indicated in the declaration do not fall within either of the two institutions and therefore the amount must be paid without facilitations.

In the event that the tax payer has submitted more than one declaration of membership, the Collection Agent will send a specific letter for each.

The Communication also contains payment slips based on the choice made at the time of accession (for the balance and removal up to 5 installments in three years, for the "scrapping-ter" up to 17 installments in five years). The expiration of the first installment is fixed by the law on November 30, 2019, which, on Saturday, slips to Monday, December 2nd. If the deferral plan includes more than 10 installments, the October Communication will contain the first 10 payment slips while the remaining ones will be sent later, before the expiry of the eleventh installment. For more information consult the portal www.agenziaentrateriscossione.gov.it.

How to pay

You can pay at your bank, at ATMs (ATMs) enabled by CBILL payment services, with your internet banking, at post offices, at tobacconists belonging to Banca 5 SpA and through the Sisal and Lottomatica circuits, on the Agency portal of revenue-collection and with the Equiclick App via the pagoPA platform and finally, directly at the counters. Furthermore, the sums due may also be paid by offsetting against non-prescribed trade receivables, certain liquid and payable accrued for administration, supplies, tenders and services to the Public Administration.

To make use of the direct debit service on current account, it is necessary to present the request for activation of the mandate to the bank of the account holder at least 20 days before the installment expires, in compliance with the procedures and obligations provided by the interbank system. For example, for the deadline of November 30, 2019, the service will be requested by November 10th. After this date, the direct debit on the current account will be active from the next installment and, consequently, the payment of November 30, 2019 must be executed with one of the other methods. It should be remembered that failure or insufficient or late payment (beyond the five-day legal tolerance) of even one installment determines the ineffectiveness of the facilitated definition.

It will also be possible to pay only for some of the loads included in the declaration of adhesion. In this case, starting in November, a service will be available on the portal www.agenziaentrateriscossione.gov.it to download the relevant bulletins to be used for the payment. For the loads excluded from payment, instead, the definition will not produce effects and the Revenue Agency – Collection will have to resume recovery activities.