At the beginning, a new simplified definition of tax assessments, the so-called scrapping terin an even more favorable version for taxpayers than the first two versions of this provision. With the publication in the Official Journal of Regulation No. 119/2018 in the case fiscal room.Tax agency shared on your websiteas well as in the branches of local offices DA-2018 for the application for membership, with the application instructions and alle expiration dates to send a request.
New scrapping: who can join, what you pay and instructions for the application
New scrapping allows you to request definition facilitated for everyone tax assessments reported from January 1, 2000 to December 31, 2017, using the pardon with regard to default interest and penalties.
In practice, you will only pay the remaining amount due, having the option of paying the tax debt in one installment or deferring payment in 10 installments for payment within 5 years from July 31, 2019.
The third simplified definition will be joined by those who have already joined the first scrapping in 2016, but have expired as a result of non-payment of all installments, and those who applied for the second scrapping in 2017 and agree with installments of July and September and October 2018.
How to submit an application and the third deadline for deleting folders
DA-2018 for use when sending application for membership can be downloaded from the website Collection agencyor withdrawn at the box office.
The application can be delivered in the same branches of territorial authorities or sent along with a valid identity document to a certified mailbox (PEC) of the Regional Directorate of the Tax Office – by 30 April 2019.
Taxpayers who applied for membership before the deadline will receive by 30 June 2019. A message from the Agency, which may be acceptance or from refusalIn case of acceptance, the message will also include a complete calculation of the amounts due with the repayment plan and payment sheet.
In addition, as a result of the adoption of the application, any suspension of enforcement procedures or payment obligations incurred following previous applications for payment of the debt will be suspended.
To help taxpayers send their applications, the Tax Office has established them on the official website compilation guide DA-2018 and FAQ with answers to the most common doubts.