Tax Bills: When They Can Be Canceled Without Expiration or Settlement

Understanding the Abolition of Tax Notices

Tax notices can be annulled even without the intervention of prescription or tax amnesty, thanks to an older law instituting the principle of “silent consent.” This process remains largely unknown to the public, despite being in effect for many years due to limited discussion.

The Right to Challenge Unjust Tax Demands

Every citizen has the right to protect themselves from unjust tax notices.
This isn’t a new fiscal innovation but a regulation that has been in force for over a decade, yet many taxpayers remain unaware of it.
This legislation provides a protective measure for any citizen against illegitimate payment requests.

Historical Context and Legal Framework

The regulation on silent consent was introduced by Law 228 on December 24, 2012, during a time when “phantom tax notices” were rampant, aiming to provide additional protection for taxpayers wanting to promptly halt the effects of unlawful tax claims.
Amendments were later made through Legislative Decree 159 in 2015.

The Suspension Process for Tax Notices

Any taxpayer who believes they have received an illegitimate tax notice can immediately suspend the effects of the notice by submitting a request to the collection agent.
According to Clause 537 of Law 228 of 2012, effective from January 1, 2013, the collection agency must suspend any collection activity if the taxpayer submits a suspension request with justifiable reasons and supporting documentation.

Implications of Silent Consent

Upon submission of the request (within 60 days of notification), the collection agent must forward it to the creditor within 10 days, and the creditor must respond within 220 days, confirming whether the documentation is valid or invalid.

Importantly, Clause 540 specifies that if the creditor fails to respond in that timeframe, the relevant debts are automatically annulled.
This regulation safeguards taxpayers by mandating the collection agents to adhere to a strict timeline, ultimately ensuring that the debts are canceled if no timely response is received.

Conclusion: An Innovative but Overlooked Regulation

Ultimately, this longstanding but innovative law alters the relationship between citizens and tax authorities, obligating the latter to respond promptly to taxpayers’ requests.
For instance, if a taxpayer mistakenly believes a tax notice requests expired payments and formally contests it, the very act of contesting suspends all actions until a response is received.

Should no response be forthcoming within 220 days, the debt in question is annulled.
Thus, the principle of silent consent compels tax authorities to review taxpayer requests seriously to avoid losing legitimate claims on any debt.