Unpaid fines, stamps and taxes: this way, the amnesty eliminates old files

Get automatic debt cancellation with a collection agent for unpaid fines, stamps, and taxes that will expire by October 31. This is a debt, as of March 23, 2021, having a residual amount of up to 5 thousand euros, entrusted to the collection agent from January 1, 2000 to December 31, 2010. Opportunity intended for taxpayers of natural persons (Form 730 and Revenue 2020) who received subject income For tax up to 30 thousand euros in the 2019 tax year and for entities (joint stock companies, partnerships and non-commercial entities) which, in the current tax period as on December 31, 2019, have achieved taxable income up to 30 thousand euros. Instructions on the amnesty stipulated in Sostegni I Decree (Dl 41/2021) is Circular 11 / E / 2021 of revenue.

up to 5 thousand euros

The circular states that a maximum of €5,000 (including principal, interest on late registration and penalties) must be calculated in relation to individual fee amounts. Compliance with the ceiling must be calculated taking into account the principal, interest on late enrollment in the roll and penalties, while premiums, interest on arrears and any procedural costs are excluded from the calculation. When translated into other words, a single volume with a much higher total value can be removed – if other requirements are also met – if it consists of individual loads of up to 5 thousand euros.

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Including debt with cancellation

Automatic cancellation also applies to debts included in the cancellation (Legislative Decree 119/2018) in the balance and extract (Budget Law 2019) and in the reopening of items (provided by Legislative Decree 34/2019). in a custom page From the Revenue Collection Agency (Ader) website, it is possible to check whether debts accepted in the above easy tariffs can be cancelled.

Income up to 30 thousand euros

Debts that can be canceled by amnesty relate to natural persons and subjects other than natural persons who, respectively, in the 2019 tax year and in the current tax period as of December 31, 2019, have achieved taxable income of up to 30 thousand euros. For natural persons, 2020 individual certificates, income declarations 730 and Pf 2020 in the Revenue Agency database as of July 14, 2021. For capital, community of persons, and non-commercial entities, on their title page a tax period that includes the date of December 31 is indicated 2019.

Delivery Lists

To complete elimination of roles by 30 serrembre, the Revenue Agency shall return to the Collection Agent the list sent by August 20 to report tax codes related to the subjects, based on individual tax returns and testimonials contained in the special database on the date of issuance of the Executive Ordinance appears to have generated taxable income in excess of 30 A minimum of one thousand euros by decree of Sostiny I.