The 2023 Budget law has provided for a series of very important innovations in the field of collectionespecially for the simplified definition and it excerpt of folders. The Revenue Agency-Collection has dedicated a page of its website to explaining the innovations introduced by the manoeuvre.
The tax break established by the finance law concerns:
- the facilitated definition of the loads entrusted to the Collection Agent from 1 January 2000 to 30 June 2022;
- the write-off of debts for a residual amount up to one thousand euros, entrusted to the collection agent from 1 January 2000 to 31 December 2015.
But how to apply and how to pay installments? Let’s go into detail.
New scrapping of folders 2023: how to pay and in how many installments
There are two ways to pay the amounts, which follow two different schedules. The first option provides for the payment of the amount due in oneonly solutionwithin and no further than July 31, 2023.
The alternative is to pay in installments. The maximum number of installments in which you can defer the amount is 18, consequently the payment is completed in 5 years. Payments must be made by February 28, May 31, July 31 and November 30 of each year, starting from 2024.
There first and second installment will be equal to 10% of the total sums due, the remaining installments instead of the same amount.
Those who choose the installment payment will also see the amount due applied to the 2% annual interest rate starting from 1 August 2023. To forfeit the facilitated definition, it is sufficient not to pay even just one installment, or to pay it with a delay of more than 5 days. In this case, the payments made are considered as an advance on the sums due.
How to apply for the new folder scrapping 2023
To explain how it’s done request for the new folder scrapping it is the same Revenue Agency-Collection on your site.
Taxpayers who want to adhere to the facilitated definition must submit a declaration of adhesion electronically. The operational details, explains the AdeR, will be disclosed within 20 days of the date of entry into force of the Budget Law (therefore in theory the instructions should be published by 20 January 2023, if the AdeR is punctual).
The deadline for submitting the declaration of membership, on the other hand, is certain: the submission must be made by 30 April 2023.
Which debts are excluded from the new scrapping
I’m excluded from the simplified definition certain types of loads, excluded due to their nature, and in particular those referring to:
- recovery of state aid considered illegitimate by the European Union;
- credits deriving from convictions pronounced by the Court of Auditors;
- fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences;
- debts relating to the European Union’s “traditional own resources” and the value added tax levied on importation.
A separate discussion should be made for the charges entrusted by private social security institutions: the Budget law provides that these debts (such as, for example, fines) can fall within the facilitated definition only with a specific resolution published on the website of the specific entity, by 31 January 2023, and communicated by the same date to the Revenue Agency-Collection by certified email.
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New folders scrapping 2023: how to apply to pay in installments
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