There are only a few days left to pay the fifth installment of the Scrapping quarter.
As anticipated in another article on IlGiornale.Itafter the postponement of the previous deadline set for July 31st, the next one September 15th will instead be the final deadline for making the payment of the amounts due in order not to incur the loss of the benefits established by adhering to the measure Tax peace.
But what is it? Let’s take a closer look.
What does Scrapping consist of?
The Rottamazione quater was introduced with the 2023 Budget Law and concerns the charges entrusted to collection from 1 January 2000 to 30 June 2022.
This is a tax peace measure that allows those who have some “debts” with the tax authorities to be able to access the payment of tax bills in installments, according to facilitation mechanisms that facilitate the payment. For taxpayers who have joined, in addition to the payment in a single solution, it is possible to settle the due account in a maximum of 18 installmentsdivided into five years.
Taxpayers who join will have to pay only the amounts due and those accrued as reimbursement of expenses for any enforcement procedures and notification fees; however, the amounts due as interest registered in the tax roll, penalties, late payment interest and premium are not included.
However, if you do not pay the installments within the established timeframes, you will lose the benefits.
How to pay
As you remember FiscoToday of theRevenue Agencyto make the payment you can pay at the bank, at the cash dispensers (ATM) enabled for the Cbill payment services, with internet banking, at post offices, at tobacconists.
You can also use the “Paga online” service from the portal www.agenziaentrateriscossione.gov.it or the Equiclick App; you can also pay directly at the Agenzia delle Entrate-Riscossione counters by booking an appointment.
Finally, by accessing the reserved area, in the “Facilitated Definition” section, the bank domiciliation service “Activate/revoke mandate SSD plans Facilitated Definition” is available, which allows you to activate or revoke the direct debit of the installments on the current account.
It should also be remembered that even if the deadline is set for September 15th, the usual 5 days of tolerance provided by law can be considered, as well as the deferrals provided for in the case of deadlines coinciding with holidays (15th, 21st and 22nd).
September); therefore payments made by Monday 23 September 2024 will be considered valid.
The last installment due for 2024 is currently scheduled for November 30, with payments to resume in 2025.