When do the tax receipts expire?


When do the tax receipts expire?

The taxpayer who received tax collection files from the Revenue Agency wonders if they expire and when they go into prescription. Delaying the payment of taxes and the consequent tax collection is the strategy of some sly people who punctually try to evade the tax authorities. In another article we warned readers of “When do the tax inspections of the Revenue Agency take place? “ to avoid unpleasant surprises.

Let us now deal with taxpayers who find themselves with payment cards in which the amounts they owe appear. Obviously, and above all when it comes to large sums of money, one wonders when the tax collection deadlines expire. The payment terms appear on the folder that the Revenue Agency sends on behalf of creditors such as INPS or the Municipalities. In addition to the sums he is required to pay, the taxpayer learns that he has 60 days to cancel his debts.

When do the tax receipts expire?

Each debtor has an interest in knowing whether payment cards are barred. This is because when the folders expire there is no longer the obligation to return the sums owed. There is also a risk of foreclosure of a checking account, a property and other assets. To confirm this, read for example Article 3, paragraph 9 of the law n. 335/1995 according to which “social security contributions and compulsory social assistance are prescribed and cannot be paid for the expiry of the terms indicated”.

However, there is no single deadline for all tax collectors. According to the dictation of the Cassation sentence no. 23397/16 of November 2016, the payment deadline varies with reference to the tax and the penalty. For example, IRPEF, VAT, IRES, IRAP, stamp duties, registration and cadastral taxes expire after 10 years. On the other hand, the IMU, Tasi, INPS and INAIL contributions, road fines and administrative penalties fall into prescription after 5 years.

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