Riforma fiscale

How to delete your tax bill after 5 years

Tax bills not collected by the Revenue Agency canceled after 5 years.
The news is just recent but it is certainly not true.
With the collection reform, in fact, there are essentially two paths that the executive wants to take.
On the one hand, lengthen the installment plans, progressively bringing them to 120 installments for everyone by 2031 (from 2025, however, the extension could reach 84 installments from the current 72).
On the other hand, however, there is talk of discharge of tax bills, a rule that has been, in some cases, misrepresented.
There is no question of cancellation of records after 5 years, but of simple discharge and the difference is notable.
Let's see what will really happen starting from 2025 to unclaimed folders and what is the only way to actually delete them after 5 years.
read also Tax bills: what they are, what you risk, how to pay them and how to pay in installments What happens to uncollected tax bills? Many have interpreted the discharge of tax bills after 5 years as a sort of cancellation of them.
This is not the case and the Deputy Minister of Economy Maurizio Leo has made it very explicit what he wants to foresee with the tax reform.
The law, in fact, provides that when the Revenue Agency is unable to collect a tax bill within 5 years, it "disposes" it, i.e.
returns it to the tax authority.
This does not mean that the debt is cancelled, but simply that it does not remain with the collection agent and returns to the entity that claims the debt.
The latter, at this point, can decide whether to collect the debt on his own, whether to entrust it again to the Revenue Agency or whether to entrust it to another collection agent.
What must be understood about this rule is that it does not aim to make life easier for debtors, but for the entities that claim the credits.
The latter, in fact, as long as the debt is registered in the register, the sums appear in the budget of the entity that must collect it (but which does not actually have these sums available).
The discharge of the tax bill allows the organization to eliminate the sums from its budget, also considering the fact that in most cases the uncollected debts burden individuals who have died or gone bankrupt and, therefore, become uncollectible.
Removing the tax bill from the duties of the Revenue Agency, among other things, allows the collection agent's staff to focus on tax bills that can be collected; it is, therefore, a rationalization.
How to cancel tax bills after 5 years Even if attention is now focused on the new rule which does not really guarantee the cancellation of the debt after 5 years without it having been collected, there really is the possibility of definitively canceling the tax bill after five years .
The prescription of tax bills follows the terms of the debt that generated it.
Therefore, if the tax bill requires the payment of income taxes such as Irpef, VAT, Ires, the statute of limitations is 10 years (same term as for the tax).
For local taxes, the statute of limitations occurs after 5 years and the same happens for tax bills that require the payment of these taxes.
Imu, Tari, Tasi and Tarsu, if not paid, become tax bills which, in turn, expire in 5 years.
The only way, therefore, to cancel a tax bill after 5 years is to wait for the statute of limitations to occur due to exceeding the deadlines and then proceed with its cancellation through a self-defense request.

Author: Hermes A.I.

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