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Scrapping quater lapsed, it becomes a trap for the taxpayer

Nowadays, if you think of quater scrapping, you think of an archived measure, now in the midst of its deferral plan and for which the taxpayer only has to continue to regularly pay the installments on a quarterly basis.
The subsidized definition, however, is by no means an outdated measure, especially for those who have fallen into bankruptcy and now find themselves unable to repay their debts or defer them.
We remind you, in this regard, that scrapping, as provided for by law 197 of 2022 in article 1, paragraph 231, allows you to settle the debts entrusted to the collection agent from 1 January 2000 to 30 June 2022 without having to pay penalties , premium and default interest, but only by paying the sums due as capital and those for the reimbursement of expenses for the enforcement procedures and notification of the tax bills.
Taxpayers could access scrapping by submitting a specific request by 30 June 2023, the Revenue Agency then communicated the outcome of the request by 30 September 2023.
read also Scrapping quater, all the dates to remember in 2024 The deadlines of scrapping.
The first installment of the subsidized definition had to be paid by 31 October while the second expired on 30 November 2023.
Debts could be deferred in a maximum of 18 installments (5 years), remembering that five days are required to avoid losing the benefit.
of tolerance with respect to the payment set for the payment of each instalment.
The Advances Decree then introduced a sort of amnesty for scrapping, providing that anyone who had not paid the installments due on 31 October and 30 November could pay them by 18 December 2023 without incurring the forfeiture of scrapping.
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Not even for Russia The deceased trapped in the scrapping Despite the amnesty provided for by the Advances Decree and despite the five days of grace provided for, there are many taxpayers who have already forfeited from the quater scrapping for having failed to make the expected payments.
We remember, in fact, that the two installments already expired were the most expensive of the deferral and each provided for the balance of 10% of the total debt.
The taxpayer who agreed to the scrapping by November 30th (or by December 18th thanks to the amnesty) would have to pay 20% of the total debt and, in the case of very high sums, it was not always very easy to meet the deadlines.
In the event of forfeiture, the quater scrapping was distinguished from the previous ones to allow the taxpayer to request a new ordinary deferral plan.
But technicalities blocking procedures prevent the lapsed taxpayer from paying off debts to the tax authorities, let's try to understand why.
The legislation provides that with the forfeiture of the quater scrapping, a new ordinary installment plan can be requested and this is also clarified by the Revenue Agency's circular number 6 of 20 March 2023 in which it is clearly explained that in the event of forfeiture of the benefits of the definition facilitated, an ordinary extension request can be submitted.
The expired tax bills are suspended.
The main problem is that currently a tax bill included in the scrapping, even if lapsed, by consulting the taxpayer's debt situation on the Revenue Agency website, appears to be in the "suspended" state, a state which does not allow any intervention.
In this condition the taxpayer cannot request an ordinary installment of the debt.
Not only.
The taxpayer cannot even proceed with the payment of the debt in question, finding himself, in fact, trapped in a lapsed scrappage which does not allow him to do anything, not even to pay the sums owed.

Author: A.W.M.

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