The amnesty you can pay in a single instalment by 30 November 2019, or in five installments. As for the discounts, you will pay the sixteen% of the amount due, with Isee up to 8,500 euros, the 20% with Isee up between 8.501 and a cost of 12,500 euros and the 35% with an Isee between 12.501 and 20 thousand euros. The balance and phase regards the debts entrusted to the collection from 1 January 2000 to 31 December 2017, arising from the omitted payments on the self-assessment in the annual statements and on social security contributions due by members to the coffers of occupational or management pension self-employed workers Inps. Scrap-ter allows you to pay off the debts entrusted to the collection from 1 January 2000 to 31 December 2017 without paying penalties or interest on late payments.

the deadline of The first instalment is fixed by law at 30 November 2019, falling Saturday's slide Monday, 2 December. If the plan of extension has more than 10 installments, the Communication of October will contain the first 10 bulletins pay while the remaining will be sent one after the other, before the expiration of the eleventh installment. The taxpayers that have asked to adhere to the tax amnesties provided for by the “time tax” of 2019 – scrap-ter folder collection and the so-called “balance and excerpt” – are going to receive the Agency's response Revenue Collection, which by 31 October, you must send in all just under 700k communications. The threshold tolerance for the execution of payments is of five days. Beyond this limit, the debt cannot be paid and the Revenue agency-Collection will resume the recovery actions mandatory.
rejection of the declaration of accession, since the loads are not part of the Balance and extract,” and not even in the scope of application of the artwork. 119/2018 (“scrap-ter”), or have already been the subject of a Communication sent by 30 June 2019 for the “scrap-ter”. With the press release of 18 October 2019 for the Revenue Collection informs that it has concluded the investigative phase concerning the outcome of applications for accession to the definition facilitated.

“Balance and excerpt” and “Scrap-ter”: the payments by December 2

If the Agency of the revenue to reject the application submitted by the taxpayer must officially announce. The law provides that revenue Collection to send to the contribuenteentro 31 October 2019una communication, which motivates the non-accoglimentodella question of adherence to the “Balance and excerpt”. The time to accede to the Demand balance and excerpt 2019 is finished now for a bit (deadline 31 July 2019).

The letters, a note, are addressed to all those who have presented the demand for the “balance and excerpt“, but even the stragglers of the “scrap-ter“, that is, those who have missed appointments within the initial deadline of 30 April last, and has benefited from the reopening of the terms, until July 31, 2019. For those who have joined within the last April 2019, paying the first two fees by the 2nd of December, the next payments are made each year by the 28 February, 31 may, 31 July and 30 November. Finally, you can make the payment by offsetting with trade receivables are not prescribed, certain, liquid and payable (c.d. receivables certificates), the accrued administrations, supplies, contracts and services vis-à-vis the Public Administration. auction bologna .gov.it are active in the online services to request a copy of the “Communication of the amounts due,” with its newsletters, and to choose the folders/warnings that you intend to actually pay through reduced. For the latter, in fact, there is the possibility of returning in the benefits of the “scrapping” by welding the first and second instalment on or before 2 December.

Bonus facades 2020: a guide to the Revenue Agency

In particular, the deadline is for the payment of the first instalment of about 385 thousand contributors that have joined the balance and extract from and about 267 thousand “stragglers” of the “scrap-ter”, that is, who has benefited from the reopening of the terms, until July 31, 2019, for submitting the application (the initial expiration period set to April 30, 2019). To this audience we add about 1 million one hundred seventy thousand contributors that have joined the “scrap-ter”, by 30 April, including those who may have missed the date of the first installment set last July 31. In this case, will be sent all communications relating to the “scrap-ter” and “balance and excerpt” related to the tax code entered in the request. You approach the date of the payment of the first installment for taxpayers who have adhered to the “Balance and extract the folders to tax collection, and the second payment to the citizens who have taken advantage of the Scrappage ter. And from today, the Revenue Agency will make available to taxpayers on its internet site, two new online services.
34/2019 (“decree for Growth”), converted with amendments by Law no. 58/2019, provides for the reopening of the terms to adhere to the “Balance and extract of the folders (Law no. one hundred forty five/2018). The reopening only affects debts that are not included in the declarations of adherence to the “Balance and excerpt” or “scrap-ter” presented by last April 30. (Ticker) – the incoming seven hundred thousand communications to the revenue Agency-tax Collection in response to the taxpayers that have asked to adhere to the provisions of the definition facilitated the folders.
On the road fines will not be charged even the surcharges provided for by law. Scrap-ter is also open to taxpayers who had adhered to the previous scrapping service, but then had fallen from the benefit for not having made the payments due. The 2 December deadline for the payment of scrapping-ter, and balance and excerpt. As already anticipated by The Newspaper, it is respectively of the Definition facilitated 2018 (open to all those who have one or more debts with the Revenue Agency-Collection) and the procedure that allows taxpayers in serious and proven economic difficulty to pay the balance of your debt.
For this type of facility is provided for the payment to the extent that it varies from 16 to 35% of the amount due, already discounted to penalties and interest. The “scrap-ter” (Decree-Law no. 119/2018) provides for the annulment only of the penalties and default interest.