(Tiper Stock Exchange) – Good news for taxpayers who want to make peace with the tax authorities who will have two more months to submit declarations of adhesion to the special procedure “Scrap-quater” of the folders, provided for by the 2023 budget law. The MEF communicates it in a note explaining that the the new deadline for submitting applications to the Revenue Agency passes, in fact, from 30 April to 30 June.
Consequently, it is deferred to the September 30th (instead of 30 June) the deadline within which the Revenue Agency will send the communication of the sums due for the completion of the facilitated definition to the subjects who have presented the applications for membership. Finally, a forthcoming provision will establish that the deadline for payment of the first or only installment (originally set for July 31st) postponed to next October 31st.
Who joins the Easy definition may only pay the amount due as principal and the amount due as reimbursement of expenses for any executive procedures and for notification rights. On the other hand, the sums due by way of sanctions, registered interest, late payment interest and premium will not be payable. With regard to payables relating to traffic fines or other administrative sanctions (other than those imposed for tax violations or for violation of contributory obligations), access to the facilitation measure instead provides that the sums due by way of interest (however denominated, therefore including the so-called surcharges) are not to be paid, as well as those due to premium title.
They don’t fit within the scope of application of the facilitated definition, charges relating to the European Union’s own resources and VAT collected on importation, the recovery of state aid, credits deriving from convictions pronounced by the Court of Auditors and fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences.
On the institutional website of the Collection Agency it is also availableand the service to request the Prospectus, containing the list of loads that can be scrapped and the simulation of the amount to be paid following the reductions envisaged by the facilitated definition.