On 6.11.2018, the forms for joining the third scrappage scheme were published by the Revenue Agency-Collection. The forms, available on the portal and at the Revenue Agency-Collection offices, must be used to submit applications for joining the 2018 simplified definition:
- The model DA-2018, can be used for charges entrusted to collection from 1 January 2000 to 31 December 2017;
- The model DA-2018-D It is intended for taxpayers who wish to settle in a simplified manner the debts entrusted to collection as own resources of the European Union.
In general, first of all it is expected that the debts resulting from the charges entrusted to the collection agents from 01.01.2000 to 31.12.2017 can be extinguished without paying penalties and interest. The payment of these amounts can be paid in two ways, that is in a single solution or with payment deferred in 10 installments. Since the installments will be due every six months, by adopting the installment plan it is possible to pay the amount due in 5 years. Furthermore, it has been decided that the annual rate of 2% will be applied, a percentage more than halved compared to the previous versions which provided for the 4.5%.
Minor non-fulfilment is not permitted, therefore in the event of incomplete or late payment, the procedure is considered not completed. In fact, in the event of omitted or insufficient or late payment of a single instalment, the definition is ineffective and the payments made are considered simple advances of the total sums due following the registration in the register. In this case, the Collection Agent will continue the forced recovery activity of the residual debt, the payment of which can no longer be paid in instalments.
The taxpayer must:
- submit an application to the collection agent to join the scrapping scheme by 04.30.2019;
- indicate in this application the payment methods and, if applicable, the number of installments chosen;
- indicate in the application for membership, the intention to waive pending judgments on the charges that it intends to define. The judgment will be suspended by the judge until the amount due is paid upon presentation of the declaration. The judgment will be extinguished after the production of one of the two parts of the documentation certifying the payments made and the completion of the procedure. If the scrapping is not completed due to missed payments then, at the request of one of the parties, the judge may revoke the suspension of the judgment.
https://www.guidafisco.it/rottamazione-ter-come-aderire-modello-domanda-scadenza-2150
