(Finance) – Last call for the scrapping-quater. Today, Wednesday 5 June, is the last day to pay the fourth installment of the facilitated definition of the bills, in consideration of the five additional days of flexibility, provided by law, compared to the deadline of 31 May. Anyone who does not pay within the established limit will lose the benefits of the measure. The Revenue-Collection Agency reminds us of this on FiscoOggi, its webzine.
The term applies also for taxpayers affected by the May 2023 flood, residing in the territories indicated in Annex 1 to Legislative Decree no. 61/2023 (the Flood Decree) who must pay the third instalment, in based on the specific calendar defined for the areas involved. It is good to remember that the deadline concerns taxpayers in compliance with previous installments.
The scrapping-quater of loads entrusted to the Collection Agent from 1 January 2000 to 30 June 2022, introduced by the 2023 Budget (law no. 197/2022), allows you to pay only the amount due as capital and the amount due as reimbursement of expenses for any enforcement procedures and notification rights. However, the sums relating to penalties, registered interest, late payment interest and premiums are not to be paid.