"Balance and removal" and "Scrapping ter": payments by 2 December

The date of payment of the first installment is approaching for taxpayers who have adhered to the "Balance and excerpt" of the tax assessments, and of the second payment for citizens who have exploited the Scrapping ter. For both obligations the deadline set for December 2nd. And from today the Revenue Agency will make two new online services available to taxpayers on their website. With the first one it will be possible to request the communication of the sums due, if the document already sent by the Revenue Agency had not reached the recipients. With the second "ContiTu" service, taxpayers will be able to choose which of the notices or folders contained in the Communication they actually want to pay.

The numbers

About 1 820 thousand taxpayers are called upon to pay the installment envisaged by their payment plan by December 2. The deadline concerns the payment of the first installment of approximately 385 thousand taxpayers who have adhered to the "balance and write-off" and of about 267 thousand "latecomers" of the "scrapping-ter", ie who benefited from the reopening of the terms until 31 July 2019 to submit the application (the initial deadline was April 30, 2019). To this audience, according to the Inland Revenue, there are approximately 1 million 170 thousand tax payers who have joined the "scrapping-ter" by 30 April, including those who have missed the appointment of the first installment set for 31 July last. For the latter, in fact, the recent Fiscal Decree (Law Decree No. 124/2019 undergoing conversion in Parliament) provides for the possibility of returning to the benefits envisaged by the scrapping by paying first and second installments by December 2nd. On the same date, set the deadline for the payment of the second installment of the scrapping-ter for the tax payers who paid the first installment by July 31st. They too can request online, in case they have lost it, the copy of the letter with the account of the amounts due and the relative bills.

Web bulletins

Taxpayers who have adhered to the "balance and removal" and the "scrapping-ter" can request a copy of the "Communication" by accessing the site www.agenziaentrateriscossione.gov.it, and in the reserved area of ​​the portal, turning on with personal credentials and downloading it directly, both in the public area, without the need for pins and passwords, by filling in the "Request communication" form present in the sections of the site dedicated to the two provisions, under the "Communication of sums due" (attaching an identification document). In this case, all communications relating to "scrapping-ter" and "balance and cancellation" referring to the tax code entered in the request will be sent. The Revenue Agency-Collection has already sent taxpayers interested via Pec or by registered mail, based on the method chosen at the time of accession, the "Communication of the sums due" or the letter informing them of the acceptance or possible rejection of the adhesion to the facilitated definition, as well as on possible debts that cannot be included in the facilitated definition, on the amounts to be paid and on the deadlines within which to make the payment.

What to pay

"ContiTu", the web service that allows you to choose in few steps and autonomously which of the notices or folders contained in the "Communication" and admitted to the facilitated payment you want to actually pay and pay on the portal of the Revenue Agency. recalculate the amount due. For example, those who have asked for the "scrapping" for 7 folders, but realizes that they will be able to pay only 4, can choose the debts they intend to define and "ContiTu" will provide a new total and the relative bulletins necessary to be able to pay the debts selected. For the remaining debts reported in the "Notice" that will not be subject to payment, the facilitated definition will not produce effects and the Collection Agent, as required by law, will have to resume recovery actions.