News

Information Report. Simplified resolution of tax burden entrusted to the tax collection agent (so called "Rescheduling plan-bis for payment notices")

Nov 09 2017

Author: Simone Maria d'Arcangelo

With the last October 26 press release the Revenue Agency has formalized the publication of the form to be used for submitting the adhesion application for the debts entrusted to the collection in the first nine months of the 2017 financial year ( DA-2017 Form, Declaration of Adhesion to the simplified resolution of the loads entrusted to the tax collection agent from January 1, 2017 to September 30, 2017) and the form for those taxpayers whose simplified resolution was refused because it was not up to date with the old rescheduling plans on October 24, 2016 (DA-R Form, Application for access to the simplified resolution - New adhesion application for not previously accepted loads due to the failed payment of the overdue installments expired on December 31, 2016 of the rescheduling plans in place on October 24, 2016).

Simone Maria d'Arcangelo

Three, in fact, are the assumptions of the “simplified resolution of the loads entrusted to the tax collection agent" introduced by Law Decree No. 148/2017.

1) Loads resolution entrusted to the Tax collection Agent from January 1, 2017 to September 30, 2017.

The Revenue Agency will send by March 31, 2018 a statement of the sums that were entrusted to it by September 30, 2017 and for which the payment notice has not yet been notified.
Taxpayers interested in the resolution of these amounts, will have to submit their adhesion application by filling out the DA-2017 (Attached Copy) form and submitting it by May 15, 2018 directly to the Revenue Agency's counters or by certified email, to the Regional Office of the Revenue Agency, together with a copy of their identity document.
By June 30, 2018, the Revenue Agency will send a statement with the amount to be paid and the postal bills according to the rescheduling plan chosen by the taxpayer.
As in the previous version, it could be possible to pay in a single payment or in installments, up to a maximum of 5.
Below, a summary statement with the reference dates for this form of resolution:

Date

Fulfillment

March 21, 2018

Deadline by which the Revenue Agency will send the list of roles entrusted from January 1, 2017 to September 30, 2017

May 15, 2018

Deadline within which to submit the simplified resolution application 

June 30, 2018

Deadline by which the Revenue Agency will inform the taxpayer of the amount due for the definition of the roles entrusted from January 1, 2017 to September 30, 2017

July 31, 2018

Deadline to pay the first or single installment

September 30, 2018

Deadline to pay the second installment

October 31, 2018

Deadline to pay the third installment 

November 30, 2018

Deadline to pay the fourth installment 

February 28, 2019

Deadline to pay the fifth and last installment



2) Settlement of rejected applications

Taxpayers who, although having sent the previous simplified resolution application, were not admitted because they were not up to date due to the non-timely payment of all outstanding installments expiring on December 31, 2016 of the rescheduling plans in place on October 24, 2016 (denial ex Article 6, paragraph 8 of Legislative Decree 193/2016) may submit a new adhesion application.
The conditions to benefit from the legislative provisions in question are:

  • that the loads for which the "new" adhesion is requested have been rejected only for the failure to comply with the provisions according to Article 6, paragraph 8 of Legislative Decree No. 193/2016;
  • that no later than May, 31 2018, shall be made a single payment of the total amount of overdue installments.

The new adhesion application to the simplified resolution may be submitted by DA-R form (Attached Copy) by December 31, 2017, by certified email to the address of the Regional Office of the Revenue Agency or directly at the counters.
Upon receipt of the application, the Revenue Agency will send, by March 31, 2018, a statement with the amount of overdue installments to be paid in a single payment no later than May 31, 2018.
The failed, insufficient or late payment of this amount will result in the non-acceptance of the regularization application; conversely, once the overdue installments are paid, the Revenue Agency will send, by July 31, 2018, a further statement containing the total amount of the sums owed for the purpose of the simplified resolution, the expiry of any installments and related postal bills.
The payment of the sums communicated with the second letter of the Revenue Agency may be made in a single payment or in a maximum of three installments (of the same amount) in September, October and November 2018, including legal interest and relative collection charge.
Below, a summary statement of the reference dates:

Date

Fulfillment

December 31, 2017

Deadline within which to submit the simplified resolution application

March 31, 2018

Deadline within which the Revenue Agency will notify the taxpayer of the amount of the overdue installments to be paid in a single payment to regularize the rejected applications

May 31, 2018

The deadline within which to pay overdue installments to benefit from the simplified resolution

July 31, 2018

The deadline within which the Revenue Agency will inform the taxpayer of the amounts due for the purposes of the simplified resolution

September 30, 2018

Deadline within which to pay the first or single installment

October 31, 2018

Deadline to pay the second installment

November 30, 2018

Deadline to pay the third and last installment



3) Settlement of failed payments from previous resolution applications

Lastly, the legislative provision provided for the possibility of settling, by November, 30 2017, the failed payments of the installments for the simplified resolution of loads expiring in July and September 2017.
Law Decree No. 193 of 2016, in fact, provided, ex lege, for the loss of benefit in cases of failed payment of the first and single installment or installments subsequent to the scheduled dates.
With Law Decree No. 148/2017, taxpayers who, by mistake or lack of liquidity, have not paid the installments provided for by Law Decree No. 193/2016 (converted after amendment into Law No. 225/2016) can be included in the benefits provided by the simplified resolution, paying (without further charge) the amounts expired, in a single payment, by next November 30.
To make the payment, you need to use the postal bill for the reference payment received together with the "Statement of the sums owed" as a result of the adhesion application to the simplified resolution.
Once the overdue installments have been settled and the payment of the third installment is done by November 30, the simplified resolution plan will be resumed, following the adhesion application.
Please note, for the sake of completeness, that nothing has changed over the terms of payment of the (possible) last two expiring installments on April, 30 2018 and September 30, 2018, respectively.
Below, a recap of the dates for each individual fulfillment:

Date

Fulfillment

November 30, 2017

Deadline for payment of installments expiring on July 30, 2017, September 30, 2017 and November 30, 2017

April 30, 2018

Deadline within which to pay the fourth installment 

September 30, 2018

Deadline within which to pay the fifth and last installment


____________________

Regulation and reference practice

  • Tax Law Decree No. 148/2017 of October 13, 2017;
  • Law Decree no. 193 of 2016.

Attachments

  • DA-2017 Form (Declaration of Adhesion to the simplified resolution of the loads entrusted to the tax collection agent from January 1, 2017 to September 30, 2017);
  • DA-R Form (Application for access to the simplified resolution - New adhesion application for not previously accepted loads due to the failed payment of the overdue installments expired on December 31, 2016 of the rescheduling plans in place on October 24, 2016).

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