After waiting for the publication in the Official Journal of Legislative Decree 108/2024, the Revenue Agency-Collection has communicated with an official note the extension to September 15th of the fifth installment of the “Rottamazione-quater”, which by virtue of the five days of tolerance will consider payments made by September 23rd as timely.
The postponement, which crowds the fiscal calendar of the month, does not entail any additional burden nor does it put at risk the loss of benefits, but in the event of missed or insufficient payment, the forfeiture of the Simplified Definition will be triggered and the payments made will be considered advances on the sums due.
According to the rules of the tax truce, the amount is indicated in the payment slips sent with the Communication containing the outcome of the application, and for the next installment there are currently no postponements: the last one of 2024 will have to be paid by November 30, according to the deadlines of your plan contained in the Communication of the amounts due.
This is not the first postponement of the deadlines for the fourth scrapping, which previously also affected the second and third installments, allowing in the latter case to repay even those who were late with the previous two. The fourth, which arrived at the end of May, has not been moved, while for the fifth the postponement is almost two months. For the government, the problem remains that many taxpayers have stopped paying, with the consequence of revenues for the State that currently amount to around three billion euros compared to the five expected.
You can pay at the bank, at ATMs enabled for Cbill payment services, with internet banking, at post offices, at tobacconists and through the Sisal and Lottomatica circuits. Or on the portal www.agenziaentrateriscossione.gov.it with the Equiclick App through the PagoPa platform or directly at the Agenzia delle Entrate- Riscossione counters by booking an appointment.
In particular, using the Equipay service you can proceed directly on the Agenzia delle Entrate Riscossione website by entering your tax code; 18-character code on the pagoPA form or 17-character code on the RAV bulletin; 20-character number of the document to be paid (only for payment notice or tax bill); type of payment to be made: balance/instalments (only for payment notice or tax bill); amount to be paid and security code.
The Rottamazione-quater allows tax debts and some social security debts to be extinguished by paying only the sums due as capital and those accrued as reimbursement of expenses for enforcement procedures and notification rights, without penalties, interest, and fees. Introduced by the 2023 Budget Law and with an application that had to be submitted by June 30 of last year, the fourth edition of the Rottamazione allows taxpayers to dilute the amount of the residual debt up to a maximum of 18 installments, of which the first two are to be paid in 2023 and the others are due on February 28, May 31, July 31, and November 30 of each year starting from 2024. The July installment is the fifth installment of the plan.
Those who benefit from the so-called 2023 tax peace, pay only the higher disputed tax, the reimbursement costs for enforcement procedures, the notification costs of the tax bill and the 2% deferral interest in the event of a request for installment payments of the sums.
A copy of the Communication of the sums due, with the summary of the plan and the payment forms, is always available in the reserved area of the Agenzia delle Entrate-Riscossione website, or it can be requested, without the need for credentials, by filling out the dedicated form and attaching the identification documents.
