Fresh from the recent agreement, taken from the last majority summit, on a fiscal peace 2019 with no more condono and special supplementary declaration, the government is preparing to cancel all the old debts up to 1,000 euros of the tax payers, including in the time frame goes from the years 2000 to 2010: it is one of the many measures that will allow citizens to make peace with the tax authorities.
This is the much-announced balance and write-off of mini-folders up to 1,000 euros, for old debts between 2000 and 2010, included in the Tax Decree linked to the 2019 Budget Law.
Let’s see in detail what is the total debit up to 1,000 euros and how to get it.
2019 fiscal peace, total debt relief up to 1,000 euros: what it is
The provision provided for in Article 4 of the tax decree establishes that residual debts up to the date of entry into force of the decree ( therefore at 24 October 2018 ) up to 1,000 euros (including capital, interest for late registration in the role and penalties), resulting from individual loads entrusted to collection agents from 1 January 2000 to 31 December 2010, are automatically canceled.
2019 fiscal peace, total removal of mini folders: for which debts?
This total excerpt, or cancellation, includes a whole series of taxes and debts not yet paid at the Tax Office, including fines, car tax, local taxes (such as old ICI, personal income tax and additional taxes, waste tax, etc.).
The fines taken from 2010 onwards, or in any case those that, although received between 2000 and 2010, have given rise to a payment folder in subsequent years are clearly excluded.
Fiscal peace, excise duty of up to 1,000 euros: how to do it
Whoever is wondering what should be done to get a total cancellation of an Equitalia debt of up to 1,000 euros set aside between 2000 and 2010, the answer is immediately ready: absolutely nothing should be done. No need to move even one finger.
Article 4 of the tax decree provides for an automatic cancellation that will be carried out by 31 December 2018, of debts of a residual amount on the date of entry into force of the decree and therefore on 24 October 2018, including in addition to the interest capital for late registration role, and sanctions.
If all the debt including interest and penalties exceeds one thousand euros, you will not be included in the benefit of the amnesty.
As the law requires, the debts indicated will be automatically canceled, which means that the tax payer will not have to do anything. No application or request must be submitted, because the cancellation will be made directly by the office.
Please note that checking the registration date for a road traffic offense is sufficient to verify in the details of the tax collection folder where, in addition to the individual amounts to be collected, the date on which the role was transmitted is also indicated.
Once the cancellation has been made, the taxpayer will be able to verify the extinction of the debt also by consulting his debit position within the reserved area.
2019 fiscal peace, total excerpt: to which debts do not apply
The Decree Law specifies that the write-off of up to one thousand euros does not apply to certain types of debts relating to loads entrusted to the Collection Agent. In particular :
- debts relating to the “traditional own resources” of the European Union and to value added tax collected on imports;
- debts deriving from the recovery of State aid considered illegal by the European Union or by sentences handed down by the Court of Auditors;
- fines, fines and financial penalties due as a result of criminal convictions and sentences.
Tax decree 2019: entry into force
The date of entry into force of the decree or October 24, 2018 is a date to be taken into consideration since many provisions of the document refer to this date.
On 24 October 2018, therefore, the term will be between those who, for example, will be able to take advantage of the facilitated definition of verbal verification processes and those who will not be able to do so, because they will be delivered later.
Article 1 of the decree expressly provides that the tax payer will be able to define the full content of the report on findings delivered by the date of entry into force of the decree.
This deadline is also provided for the notification of assessments, corrections and liquidations, which are not contested and can still be challenged on the same date.