n. 3/2017 - Facilitated definition of tax collection roles / 1

Facilitated definition of tax rolls / 1

The Law Decree 22 October 2016 n. 193 to art. 6 introduced the amnesty for payment bills and for executive assessments / debit notices, bringing large discounts for those who use them. The facilitated definition (or scrapping) can be linked to the next confluence of Equitalia within the Revenue Agency, which will be implemented starting from next 1 July 2017, with the establishment of the Revenue Agency - Collection. It is clear that such an operation, in addition to creating "cash", also has the function of reducing the "amount of credits", facilitating the handover between the two bodies which should lead to a different method of quantifying the tax collection fee and an approach to the principles dictated by the Statute of the taxpayer's rights. With the scrapping of the payment bills, a facility is provided, for those who have pending with the Collection Agent, for roles from 2000 to 31.12.2016, through a substantial zeroing of penalties and interest on arrears, remaining to be paid by the debtor, the principal amount of the tax and the compensatory interest, the premium[1] and notification fees, with the payment of amounts in a single solution or in a maximum of five installments. The main aspects of the amnesty will be analyzed here, postponing the in-depth analysis of particular cases to a subsequent analysis, also following the numerous clarifications and interventions on the subject offered by both the Collection Agent and the Revenue Agency in the recent appointment. of Tele Fisco 2017. The topics covered are listed below:

1. Subjective scope;
2. Objective scope;
3. Time perimeter;
4. Procedural process;
5. Payments.

Newsletter no. 3/2017