Tax peace: when to pay the installment


Launch of online services for over 1.8 million tax payers who have adhered to the two provisions of the fiscal peace, the 'Scrapping-ter' and the "Balance and write-off" of folders, and that by 2nd December they will have to pay the installment foreseen by their payment plan.
From today you can request a copy of the on the Revenue Collection Agency website ‘Communication of sums due’, the letter already sent to the tax payers with the account of the amounts to be paid and the relative bills. A useful service especially for those who, for any reason (absence, unsuccessful postal address or other), did not come into possession of the original communication.

Also starting 'ContiTu', the web service that allows you to choose, in a few steps and independently, which of the notices or folders contained in the "Communication" you want to actually pay.

Fall into the "Balance and write-off" (Law No. 145/2018) tax payers natural persons who are in a serious and proven situation of economic difficulty (Isee of the family unit less than 20 thousand euros). For this type of benefit, payment is envisaged to the extent that it varies from 16 to 35% of the amount due, already discounted by penalties and interest. There 'Scrapping-ter' (Decree Law 119/2018) provides instead for the cancellation only of sanctions and default interest.

Are approximately 1 million 820 thousand taxpayers called upon to pay the installment envisaged by their payment plan by December 2 (the deadline of November 30, which coincides with Saturday, is postponed to the following Monday). In particular, the deadline concerns the payment of the first installment of approximately 385 thousand tax payers who have adhered to the 'balance and write-off' and of about 267 thousand 'latecomers' of the 'scrapping-ter', that is, those who benefited from the reopening of the terms until 31 July 2019 to submit the application (the initial deadline was April 30, 2019).

Approximately approx 1 million 170 thousand tax payers who have joined the "scrapping-ter" by 30 April, including those who have missed the appointment of the first installment set for 31 July last. For the latter, in fact, the recent Fiscal Decree (Law Decree No. 124/2019 undergoing conversion in Parliament) provides for the possibility of returning to the benefits provided by the scrapping by paying first and second installments by December 2nd. On the same date, the deadline for the payment of the second installment of the scrapping-ter is fixed for the tax payers who have paid the first installment by July 31st. They too can request online, in case they have lost it, the copy of the letter with the account of the amounts due and the relative bills.

Please note that failure to pay, insufficient or late payment of even one installment, beyond the five-day tolerance set by law, determines the ineffectiveness of the facilitated definition, the debt can no longer be paid in installments and the collection agency must, as required by law, resume coercive recovery actions.

Taxpayers who have signed up for the "balance and removal" and the "scrapping-ter" can request a copy of the "Communication" by accessing the site It is possible to obtain a copy of the letter both in the reserved area of ​​the portal, turning on with personal credentials and downloading it directly, both in the public area, without the need for pins and passwords, by filling in the 'Request communication' form in the dedicated sections of the site to the two provisions, under the heading 'Communication of the sums due', attaching an identification document. In this case, all communications relating to "scrapping-ter" and "balance and write-off" will be sent, referring to the tax code entered in the request.

THE'Revenue Agency – Collection has already sent to taxpayers interested via Pec or by registered mail, based on the method chosen at the time of accession, the 'Notification of sums due' or the letter informing about the acceptance or eventual rejection of acceptance of the facilitated definition , as well as on possible debts that cannot be included in the facilitated definition, on the amounts to be paid and on the deadlines within which to make the payment.

Also on the portal of the Revenue Collection Agency 'ContiTu', the web service that allows you to choose in a few steps and independently which of the notices or folders contained in the ‘Communication’ and admitted to the facilitated payment you want to actually pay and recalculate the amount due. For example, those who have asked for the 'scrapping' for 7 folders, but realizes that they will be able to pay only 4, can choose the debts they wish to define and 'ContiTu' will provide a new total and the relative bulletins necessary to be able to pay the debts selected. For the remaining debts reported in the ‘Communication’ which will not be subject to payment, the facilitated definition will not produce effects and the Collection Agent shall take over, as required by law, the recovery actions.

The folders and notices contained in the application presented and for which the tax payer chooses not to adhere to the facilitated definition cannot be paid in installments. The selection of the folders and the recalculation of the sums due can be made by accessing the section dedicated to the ContiTu service, present on the home page of the site It will be sufficient to fill in the online form and specify the folders / notices that are meant to be "scrapped". The service will calculate the new total and the amount of each installment. After confirming the choice, Revenue Agency – Collection will send to the email address indicated by the tax payer the new bulletins with which it will be possible to make the payment within the established deadlines.

In collaboration with Adnkronos

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