The “Scrapping”of payment demands

The deadline for submitting the declaration for access to the simplified procedure to settlement the roles and executive investigations entrusted to the Recovery agent from 1st January 2000 to 31 December 2016, introduced by art. 6 of D.L. 22 October 2016, no. 193, is 21st April 2017.

The taxpayer may wind up administrative-tax fines and default interest (Article 30 (1) of Presidential Decree of 29 September 1973, no. 602).

According to art. 6, co. 13, of D.L. N. 193/2016 the access to the procedure is also recognized to the amounts under bankruptcy and restructuring procedures subject to judicial oversight. In this case the amounts without administrative-tax fines and default interest will be paid before distribution, according to artt. 111 e 111-bis L.F.

By 31 May 2017, the Collection Agent shall inform the debtor, who has submitted the declaration of accession, the amount to be paid and in case of installment payment, the amount and the deadline of payments.

In case of lump-sum payment the deadline is July 2017, otherwise payments may be made in the maximum of five installments, with 70% paid in 2017 and 30% paid in 2018.

This discipline was subject to specific clarifications by the Revenue Agency, with C.M. March 8, 2017 n. 2 / E, with reference to the pending charges entrusted by the Recovery Agent.

Regarding the deadline for submitting the application by the taxpayer, the UNGDCEC wishes a new extension at the expiry of 21 April 2017.