Cancellation of the quarter without compensation, AdE summarizing payment methods

Can those who have applied for scrapping proceed with payment through clearing house? The Revenue Agency is vetoing it with an answer to question #373 on July 7, 2023

who gave Access is required In the Quadruple scraping you will receive before September 30thor by December 31 for areas affected by the May floods, communications fromTax collection agency With a payment plan and flyers to use.

Alternatively, amounts due can be paid to counters or enable Settlement on the current account to collect installments. On the contrary, the tax authorities can not be complied with through compensation.

It is clearrevenue agency with the Answer to question No. 373 of July 7, 2023.

Fourth scrapping without compensation: clarifications from the Revenue Agency

between The novelty of the tax truce Submitted by Budget Law 2023 It is also located there Quadruple scraping which applies to loads entrusted to the collection agent from January 1, 2000 to June 30, 2022 and provides taxpayers with the possibility Reconcile with taxes Pay the amounts due as capital only and the amounts due as compensation for the expenses of executive procedures and notification rights.

Highlight braid The possibility of using compensation comes fromProcess case analysis.

The hero is a company that wants to use the VAT credit in horizontal compensation, in line with the provisions ofArticle 17, Paragraph 1, of Legislative Decree No. 241 of 1997to pay the amounts to be paid after joining Quadruple scraping And he turns to the Revenue Agency for confirmation.

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with the Response No. 372 dated July 7, 2023However, file Full veto About the possibility of benefiting from facilitated definition Balancing the amounts due.

“The applicant will not be able to use his VAT credit, nor any business credits he may have, to pay amounts due to complete the so-called quarter cancellation he intends to use.”.

Fourth scrapping without compensation: Clarifications on payment methods

Explanations come from further text analysis Budget law That Article 1, paragraphs 231 to 252, established The rules behind scrap.

The standard clearly states Payment or payment method to follow up in case Soft definition adhesion to folders:

  • by settlement on the current account indicated by the taxpayer himself;
  • Through pre-made forms that will arrive by September 30th or by December 31st for taxpayers in areas affected by the May floods;
  • In the offices of the collection agent.

Therefore, there is no indication in the text premium and l Compensation via the F24.

Furthermore, in support of its position, the Revenue Agency also refers to rules applied in the past to Tertiary cancellation explained inCircular No. 25 of 2020 that exclude Possibility to follow different paths of those indicated.

In conclusion, the response to Question No. 372 of 2023 confirms:

“It is clear, among other things, that the letter C) of Paragraph 242 of Article 1 of Law No. 197 of 2022 does not think, unlike the same letter of Paragraph 12 of Article 3 of Decree Law No. 119 of 2018, there is no A reference to the discipline in the matter of compensating the “commercial” credits owed by public administrations with the sums due after registration in the register”.

Revenue Agency – Response No. 372 dated July 7, 2023
Scrapping and compensation: clarifications from the Revenue Agency
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