Scrapping quater
As already mentioned in the circular sent in January “Budget Law 2023,” it is recalled the possibility of joining the institution of the so-called. “Rottamazione-quater,” which allows the full write-off of penalties and interest due with respect to tax bills containing loads entrusted to collection agents from January 1, 2000 to June 30, 2022.
The debt owed to the agency will therefore be settled by the payment of the principal alone plus the costs of service of the folder and any reimbursement of costs for enforcement procedures.
Applications for membership must be submitted by April 30, 2023, paying what is due:
By July 31, 2023 in a lump sum, or
by July 31, 2023 as the first of eighteen total installments; the following installments will be due by November 30, 2023, and-from 2024-by February 28-May 31-July 31 and November 30 each year.
In the case of installment payments, the first two installments are each 10% of the total amount due.