Taxes, notice payments within 30 days: from 4 September the time to comply is halved

Taxes, notice payments within 30 days: from 4 September the time to comply is halved

There tax respite come back from vacation and brings back to the harsh reality the Italians returning from holidays. After more than three months of suspension, the rules on good-natured notices sent by theRevenue Agency to taxpayers following a formal check on tax returns are reactivated. With a rather unpleasant effect for the recipient.

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Tax, notices payments within 30 days

In practice, from 4 September, the regularization of communications relating to automatic checks on personal income tax and VAT must take place within 30 days (and not within 60 days as was established by the government in mid-May) from receipt of the first communication or final issued following the possible recalculation of the amounts due. In short, the taxpayer will once again have just one month and no more two months to pay taxes due, interest and the penalty reduced to 1/3 that ordinarily provided for in cases of omitted and late payment of taxes. In the event of an electronic notice to the intermediary who sent the return, the deadline for making the payment and benefiting from the reduced fine is 90 days from the transmission of the notice. Obviously, he can defend us in the event that he is convinced that he has paid the taxes correctly and in this case the taxpayer can take advantage of the same reduction also following the re-determination by the office of the notified claim, if it signals, promptly, the presence of any data and elements not considered or incorrectly evaluated. In this case, to take advantage of the reduction of the sanction, he must pay the remaining sums in any case within 30 days of receiving the first communication. For the sums due on income subject to separate taxation, neither interest nor penalties are due, if the payment is made within 30 days of receipt of the communication or from the date of correction of the same, if corrected by the office. In case of late or non-payment, penalties and interest are due. The sanction applicable in the event of failure or late payment of taxes is ordinarily equal to 30% but is reduced by half (15%) if the payment is made with a delay of no more than 90 days. If the payment is made with a delay of less than 15 days, the penalty is further reduced to 1% for each day of delay.

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The consequences

Not paying and not contesting by putting yourself in a position of indifference towards the good-natured notice is not a good idea at all. After 90 days from the sending of the communication, the tax authorities will activate the ordinary collection procedure for the recovery of the tax, the related interests and the full penalty. Basically, the procedure for sending the tax bill starts. Obviously, if the recipient of the communication still intends to pay (before contacting the local office) a part of the requested amount, he must not use the pre-filled F24 form but prepare another one, indicating the tax codes relating to the sums to be paid and the deed code. , both reported in the communication. Of course, also in this case it is possible to offset the amounts to be paid with any credits claimed.


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