the end-of-year 2019 inspections arrive

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As every year end, the Regions send motorists the notice of verification of unpaid car tax within three years ago. This year is certainly no exception, we remind you that for January 1, 2020 the car tax due for 2016 is statute-barred. Falling with the statute of limitations means that after 3 years from the deadline without having received any notification, the stamp is no longer due. If instead the Region sends the assessment in due time, and for the 2016 stamp by the end of this year, this is still due.

The car tax expires in 3 years

The stamp can expire on any day of the year but the limitation period is always 31 December of the third year following the deadline, for example if the stamp expires in April 2016 or expires in August 2016, they expire both on 31 December 2019.

The 2016 car tax: prescription by 1 January 2020

Therefore, it can be deduced that December 31 is an important date for the Regions that have to request the payment of the stamp duty, in the event that this date is exceeded, the request for verification is illegitimate because it is time-barred. If, on the other hand, the payment request is sent within three years of the deadline, it interrupts the time limits of the prescription and starts over again to recalculate it.

Therefore, if a notice of assessment has already been received for the 2016 stamp in recent months, the statute of limitations starts to be counted again from the date of the notification of the deed.

The same procedure must also be implemented for the previous years. If the notice of assessment has already arrived, there will be three more years to turn it into a payment file and notify it through the Collection Agent, to which the Region wrote the unpaid debt role. In this way, car tax stamps remain in force even for previous years, except of course those from 2000 to 2010 for an amount up to 1,000 euros, automatically canceled in regularity.

It is usually that the Regions are not timely in ascertaining the tax. In fact, they often prepare for the end of the year to send notices to save the substantial amounts claimed in their favor. Therefore the tax payer must wait in these days to receive the notice of assessment in case he has not paid the car tax. The Region after having found in its own archives that the payment of a certain stamp was not carried out within the established terms and even today does not send the payment request.

The regions are hurrying because the limitation period is approaching

The Regions are rushing to carry out all the checks in order to send all the notifications in the right time. Because they already know that once the terms of prescriptions have passed, it is useless to send any notification.

Even if it is not certain that by sending the notice of assessment the tax payer will pay, but at least they have recovered another 3 years to collect them. The regions will have time to follow up the request formulated in the assessment notice by a tax notice.

We will find the news for next year, because if the maneuver presented by the Government and now under discussion in Parliament is approved, everything will change. A new collection system will be implemented: local territorial authorities will be able to issue directly executive assessment notices, that is, which have the same value as the tax authorities of the Revenue Agency for Irpef, Ires and VAT. So there will no longer be the issuance of the tax bill.

From 2020, tax bills for car tax stamps, but also for Imu and Tasi, will no longer be issued.

Car tax, Tari and IMU: from 2020, an executive assessment to be paid within 60 days

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