Financial truce in the beginning: Revenue instructions from the new special modification remove small files

– Notices of Valuation, Notices of Amendment, Liquidation and Redemption Notes, if they have not been challenged as of January 1, 2023 and are still open to appeal; or notified by the Revenue Agency after that date, until March 31, 2023.

Settlement of canceled installments

The conceived measure provides for the possibility of settling, by full payment of the tax alone, the omitted or incomplete payment of subsequent installments of the first in respect of amounts due after assessment with commitment or approval of assessment and adjustment notices and liquidation notices expired, as well as after filing a complaint or mediation, on January 1 2023 for which no payment notice or notice has been given. The settlement procedure also applies to amounts, including installments, relating to conciliation that expired on January 1, 2023 and for which payment notice or notice has not been given. In the event of settlement of omitted annuity payments, the possibility of pursuing compensation is excluded. Completion is made by full payment of the amount due, regardless of the installment payment. The circular states that on January 1, 2023, the installment to be settled must have expired, and therefore the normal repayment period must have passed. It is possible to settle the omitted payments even when the reason for the forfeiture of the annuity payments, on January 1, 2023, according to Article 15 ter of Presidential Decree 602/1973.

Cancellation of debts of up to 1,000 Euros and facilitation of payment of fees entrusted to collection agents

In agreement with the Revenue Collection Agency, Circular 2 / E allocates space for clarifications on writing off debts of up to 1,000 euros entrusted to collection agents from January 1, 2000 to December 31, 2015 and on the facilitated definition of loads entrusted to collection agents From January 1, 2000 to June 30, 2022.

Facilitate the settlement of tax disputes

ESTS relates to disputes attributable to a tax jurisdiction, to which the Revenue Agency or the Customs and Monopolies Agency is a party, pending as of January 1, 2023 in each stage and level of proceeding, including in cassation and established after deferral and requiring payment of a certain amount relating to The value of the dispute and different with respect to the case and the degree of the judgment to be determined pending. In this regard, the circular states that it is not possible to identify disputes that arise against businesses of a tax nature only, such as assessment notices and acts imposing penalties, but also those related to pure collection work. The Soft Settlement is finalized with an Application for Settlement and payment, by June 30, 2023, of the full amount due for each Standalone Dispute. Excluded from the possibility of using the compensation stipulated in Article 17 of Legislative Decree No. 241 of 1997. In the event that the amounts due exceed 1000 Euros, payment in up to 20 quarterly installments of the same amount, respectively, by 30 June, 30 September, 20 December and 31 March of each year, is permitted.