The third “tax collection settlement procedure”: the new deadline to 31st July

The D.L. n. 34/2019 (so-called “decreto Crescita”) fixed the new deadline to 31st July to submit the declaration for access to the “third tax collection settlement procedure”.

The Article 3 of the D.L. 119/2018 introduced the possibility of benefiting from the third “tax collection settlement procedure” for payment demands entrusted to the Collection Agent between 1st January 2000 and 31st December  2017.

The new due date concerns only debts not included in applications presented by last 30th April.

It will be necessary to disclose, by day 31st July, the application, with form DA-2018-R, using one of the following channels: online, through PEC to the Regional Department of the Collection Agent, through the presentation to the Collection Agent’s desk.

By 31st October 2019, the Collection Agent will transmit to the taxpayer who has presented the request a communication containing the plan for payment.

The contributor could choose to pay the amount in a single solution by 30th November 2019 or by deferment of payment, up to a maximum of 17 installments over 5 years. In such case the application of interests equal to 2% is expected, starting from 1st December 2019.

For any further information please contact our Firm.