Subjective scope of applicability of the regulation

All taxpayers (individuals, companies, sole traders and professionals) who have received a payment load entrusted to the tax collection agent from 2000 to 2016 can make use of the provision in question.
The regulation provides that debtors can pay off their indebtedness net of penalties and late payment interest, granting them the opportunity to pay only the sums entrusted to the tax collection agent by way of capital, interest, collection charges (to be calculated, as a result of sanctions reductions, only on capital and interest accrued from the delayed registration), any reimbursement of expenses incurred for enforcement proceedings, as well as any reimbursement of expenses for payment notices.
The resolution can also be exercised by debtors who have already partially paid, also as a result of the deferral orders issued by the agent, the amounts due provided that, with respect to the installment plans in place, all payments expiring from October 1 to December 31, 2016 have been made.

Objective scope of applicability of the regulation

The simplified resolution can be applied to payment notices of the following taxes:

• IRPEF
• IRES
• IRAP
• Social Security Contributions
• VAT (with the exception of the one levied on imports).

Even tax bills issued by Regions, Provinces, Metropolitan Cities and Municipalities, such as those relating to ICI or IMU, fall into this category.
Tax bills that have been contested before the Tax Commission may also be object of the resolution provided the submission of an express waiver of the legal dispute.
Special mention, however, must be made to the resolution of payment notices relating to the infringement of the Highway Code for which the full payment of the fine is mandatory, without interest, including any additional costs for delayed payments, under the Decriminalization Law 1981 (article 6, paragraph 11).

The followings are excluded from the objective scope of applicability of the regulation:

• the traditional own resources provided for in article 2, paragraph 1, letter a) and b) of the decision 94/728/EC, Euratom of Council of 31 October 1994, as reformed by decision 2007/436/EC, Euratom of Council of 7 June 2007, and the value added tax levied on imports;
• the amounts due for the recovery of State aids under article 14 of the EC Regulation no. 659/1999;
• claims arising from judgments of conviction by the Court of Auditors;
• fines, sanctions and penalties due as a result of criminal measures and judgments.

Procedure for requesting the simplified resolution

The debtor interested in defining its liability position shall submit by 31 March 2017 the relative application for the simplified resolution - in accordance and in compliance with the terms indicated in the attached forms - that will highlight the number of installments foreseen for the full payment, as well as the presence of any judgment relating to the loads referred to in the tax return.
If the tax bills, for which the applicant seeks resolution, gave rise to disputes, among the unfailing conditions to access Equitalia, the person concerned may file a written waiver during the submission of the adhesion model relative to the simplified resolution.
Within 31 May 2017, Equitalia (the tax collection agent) will communicate the total amount of the sums due for resolution purposes, as well as the amount and the expiration date of each single installment potentially requested.
Taxpayers may obtain a rescheduling plan up to 5 installments (on which interest will be due in the amount of 4.5% starting from August 1st) to be paid according to the methods listed below:

• seventy per cent of the amount due shall be paid in three installments by July, September and November 2017;
• the fourth installment shall be paid by April 2018 and September 2018.
• The failed, insufficient or late payment of even one installment of the rescheduling plan implies the loss of the benefit of the amnesty.

As already noted in the preceding lines, the resolution can also be exercised by debtors who have already partially paid, also as a result of the deferral orders issued by the tax collection agent, the amounts due provided that, with respect to installment plans in place, all payments expiring from October 1 to December 31, 2016 have been made.
In such case:

• in order to determine the sums to be paid, only the amounts already paid by way of capital and interest included in the assigned loads, as well as by way of collection charges and reimbursement of expenses incurred for enforcement proceedings and for payment notices are taken into account;
• the sums paid, even prior to the resolution, by way of penalties contained in the assigned loads, interest on installment plans, late payment interest, penalties interest and additional sums are charged to the applicant and are not refundable;
• the payment of the first or single installment of the amounts due for the resolution determines, exclusively for defined loads, the automatic revocation of any existing deferral previously granted by the tax collection agent.

If the debtor, as a result of partial payments, has already paid in full the amount due, in order to benefit from the effects of the resolution, must express its desire to join.
For those who have already paid the sums to Equitalia, however, there is no chance of obtaining penalty reimbursement, interest on installments, on arrears or additional sums due on contributions and social security premiums.
In case of adhesion, either with the first payment or a single installment, the revocation of the ongoing rescheduling plans becomes automatic.
However, tax bills reduction will not be possible if the last installment expires by the end of 2016.
Even if the admission to the benefit determines a debit balance of zero, since the obligation to pay penalties and late payment interest is void, taxpayers are still required to submit the request in order to access the amnesty according to the procedures described above.

Effects of the simplified resolution request

Filing the simplified resolution request prevents the tax collection agent from enforcing new executive actions or enrolling new administrative detentions and mortgages, with the exception of administrative detentions and mortgages that have already been enrolled at the time of filing the tax return, and continuing the pending compulsory recovery procedures, provided that:

• the first successful auction has not been held; or
• the assignment petition has not been submitted; or
• the assignment provision on the seized credits has not been issued.

Procedure of the simplified resolution

The payment of the amounts due for the resolution can be made either: a) by domiciliation on the bank account specified by the debtor in the resolution request; b) by pre-filled postal bills that the tax collection agents are required to include in their communication if the debtor has chosen not to carry out the payment according to the procedures described in the previous point; c) at the counter of the tax collection agent.

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¹Published in the Gazzetta Ufficiale of October 24.