The Agency of Revenue has sent the imports to be paid by those tax payers whom have adhered to settlement concessions (scraping quarter).
The first install payment or its entire one must be received within October 31st only five days delay is the maximum period tolerated, therefore, the payment can be carried out by November 6th given the fact that the 5th of November falls on a Sunday.
Taxpayers residing in the Municipalities of Emilia Romagna, Toscana and Marche who have been suffering from the flood the due payment is extended of three months. They shall receive the imports to be paid by December 31st 2023.
Taxpayers who have yet to receive the imports to be paid can use the services available in internet site of the Agency of Revenue to download its communication. It is also possible to charge the imports directly on the taxpayers’ bank account. The charges shall automatically occur for each due payment.
In case of failure or insufficient payment, or delay of it (superior of 5 days) the imports due by the taxpayers are defaulted and shall not be considered facilitated any longer with consequences of restoration of the sums initially due (including sanctions and additional sums) and the imports eventually paid will be acquired as advanced payment of the major imports due. The Agency of Revenue at that point can activate actions of forced recovery of the sum subscribed to the role.
Palermo, Roma, October 4 2023