Amnesty of bills and tax peace, the deadlines relating to the procedure write-off of debts up to 5,000 euros and to the payment of rate of scrapping ter and balance and excerpt.
The advances on the decree of the Economy relating to the write-off of the loads entrusted in the decade 2000-2010 and the new deadlines to pay the installments of the fiscal peace, made official with the conversion into law of the Sostegni bis decree, highlight the risk of penalization for those who have a facilitated definition plan in progress.
The deadline of October 31, 2021 for the procedure for the cancellation of the folders is subsequent to those for the payment of the installments of scrapping ter and the balance and excerpt frozen in 2020.
One lack of coordination of timing which, unless modified, risks having repercussions on taxpayers admitted to the fiscal peace.
These, although included among those who will be able to benefit from the automatic cancellation of debts, would find themselves paying the installments due up to the month of October, on pain of forfeiture of the facilitated definition.
However, official clarifications are awaited on the possibility of suspend the payment of debts up to 5,000 euros and of recalculate the installments independently due, relying on the service made available by the Revenue Collection Agency.
Amnesty of bills and fiscal peace, short circuit of deadlines for the write-off of debts
And the Sole24Ore, which provided the first details on the MEF decree relating to the removal of the files, to highlight the short circuit created in relation to the installments of the fiscal peace.
If potentially also for the debts included in scrapping ter and balance and excerpt of the folders you can benefit from the automatic amnesty, at present the cancellation procedure seems to be limited only to the installments due after 31 October 2021.
In accordance with the decree of the Ministry of Economy, the procedure must be completed by October excerpt of loads up to 5,000 euros, provided for the bills relating to the period from 1 January 2000 to 31 December 2010 relating to taxpayers with income not exceeding 30,000 euros in the 2019 tax year.
Before the appointment, however, there are the six installments of the scrapping and the balance and excerpt, whose deadlines have been rescheduled by the conversion law of the Sostegni bis decree.
According to the rules in force, omitting the payment of the sums due leads to the forfeiture of fiscal peace and, in essence, even those who are aware that they are among the 2.5 million taxpayers admitted to the write-off of debts would find themselves having to pay the installments due.
These sums, by express legislative provision, would not be reimbursed to the taxpayer if, on 31 October 2021, they were to be among those canceled.
Amnesty of the bills, from the suspension of collection to the AdER service for the recalculation of fiscal peace: awaiting official clarifications
The reading provided by the Sole24Ore it highlights the negative effects of rules that appear too often uncoordinated.
However, two aspects must be highlighted.
Paragraph 6, article 4 of the Sostegni decree, with which the excerpt of the folders was introduced, establishes the suspension of debt collection up to € 5,000, relating to the period 2000-2010, up to the cancellation date set by the decree of the Ministry of Economy.
Since there are no explicit exclusions, even for the sums due for the facilitated settlement, one could theoretically benefit from the suspension of the collection procedures, until 31 October 2021.
A further point on which attention must be paid relates to a special service made available by the Revenue Agency for the verification of the presence of debts subject to excerpt in the payment plan for scrapping ter and balance and excerpt.
The service is limited to checking the credit date and residual amount of the debt calculated as of 23 March 2021, to verify whether it falls within the period 2000-2010 and if it is for an amount not exceeding 5,000 euros. Based on his 2020 tax return (tax year 2019), the taxpayer must ensure that he has not exceeded the limit of 30,000 euros of income.
If you fall within the income parameter, the service allows you to independently print the forms to be used for the payment of the installments still due, calculated net of the sums relating to the canceled loads.
In this last case, the taxpayer could rely on the calculation procedure present on the AdER portal for pay only the sums actually due by way of scrapping and balance and removal of the folders, respecting the new deadlines set by the law converting the Sostegni bis decree.
It is each case of one delicate procedure, considering that it appears implicit that in the event of errors one would forfeit the benefits of fiscal peace.
In any case, to date this appears to be the only viable way to avoid having to pay before 31 October 2021 sums admitted to the automatic write-off.
In any case, official clarifications are pending on the possibility of using this service and on the applicability of the suspension of collection also for the amounts admitted to the facilitated definition.
Considering that the first appointment with the installments of the fiscal peace is set for August 2, 2021, the response from the Financial Administration must be very fast.