Failure to pay taxes and fees may result in tax invoices being issued by the tax authorities. However, there are cases when you do not have to pay. Here are all the details.
Bankruptcy toward a revenue agency can involve various risks. Non-payment of the receivable, includes first and foremost the issuance of tax invoices and, shortly after, the procedure for foreclosure on your assets. But not everyone knows that there are some cases where there is a possibility of non-payment. Here’s how not to pay the tax bill to a revenue agency.
Taxpayers who have debts with the public administration may be notified of a tax notice, or a reminder to pay the debts within a specified period. As everyone knows, failure to pay on time can result in foreclosure on debtor assets, mortgage on property or administrative seizure of vehicles. In this regard, it may be useful to know that in some specific cases, debtors are not obligated to pay. Let’s see in which cases a tax bill can not be paid.
Tax Bills: When They Don’t Have to Be Paid
It is clear that all taxpayers always have a duty to pay taxes and fees. However, as we expected, there are special cases where tax bills may not be paid. For example, we can find ways to escape, in case some of them are committed Official errors by the revenue agency. Notification defects are among the reasons why folders are invalid.
To date, payment folders are sent exclusively electronically via Certified Email (PEC). When forwarding a PEC, the revenue agency is required to use an email address that is in public records. Therefore, it is always advisable to check the address from which you receive a possible payment reminder. If any defects are found in the notification, just like using a different PEC address, it is possible to appeal to a judge and get the contract to be voided.
Another possibility of not paying the tax bill is Prescription. In this case, a tax notice may be received that exceeds the time limits, that is, those after which the debts to the revenue agency expire. Remember that they are specifically:
- 10-year deadlines for personal income tax, registration tax, value-added tax, ipocatastal tax, IRAP, RAI fee, and chamber of commerce rights
- 5 years of time limits for administrative penalties, traffic fines, social security contributions, and local taxes (Tari, Ici, Imu, Tarsi, Tasi)
- 3 years from the lead time before the vehicle tax enters the prescription.
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