The tax reform, now close to approval, will bring major changes to the Italian tax collection system.
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The aim is to abandon the current tax collection system, based on tax bills, and to introduce new measures that are more efficient and favourable to taxpayers.
Here are the main new features expected:
1. Longer installment:
The maximum number of installments for the payment by installments of tax bills will increase from 72 to 120.
Taxpayers will be able to request the deferral without having to justify their request.
2. Automatic deletion of folders:
Uncollectable bills, for which the Collection Agent has not been able to recover the credit, will be automatically cancelled after 5 years from the credit being entrusted to the Collection Agency.
This cancellation will not apply to cases where collection is suspended, there is an ongoing legal dispute or the debtor company is in preventive composition.
3. Longer validity of folders:
The term of effectiveness of tax bills will increase from 1 to 3 years.
This will allow the collection agent more time to attempt to collect the debt.
4. Abandonment of the registration system:
The aim is to replace the current collection system based on tax bills with the use of executive assessment.
In this way, the acts of the Revenue Agency will already be an enforceable title, allowing for forced execution without having to go through the collection agency and the formation of the role.
5. Greater valorisation of the assessment phase:
The reform aims to give greater importance to the debt assessment phase, rather than the merely executive phase.
These are just some of the main innovations foreseen by the tax reform.
This is an important change that will have a significant impact on the Italian tax collection system and on taxpayers.
The new measures are aimed at making the system more efficient and facilitating the payment of tax debts.
Article published on 13 February 2024 - 07:06
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