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Publication: 15 May 2019
What is it?
For taxpayers residing in areas affected by the earthquakes of 24 August 2016, 26 and 30 October 2016 and 18 January 2017, the suspension of the deadlines relating to taxpayments and fulfilments was envisaged until 31 December 2017.
The 2019 Budget Law provided that the resumption of payments of suspended withholding taxes shall be carried out without the application of interest and penalties before 1 June 2019.
Therefore, taxpayers who claimed and obtained the benefit of suspension of withholding taxes must pay the amounts of taxes suspended:
- in a lump sum;
- alternatively, in instalments up to a maximum of 120 equal monthly amounts.
Who is it aimed at?
On request from the dependent worker or person treated as such, the withholding can also be performed by the withholding agent.
The addressees of the resumption of the obligation to pay suspended withholding taxes are:
- pensioners;
- INPS employees for whom the Institute is the withholding tax agent.
How does it work?
The online procedure envisages a claim for resumption of payments with pre-filled amounts for each type of withholding tax certified in the 2018 Certification of the withholding agent, if suspended by INPS, that the person concerned will, with declaratory effect, fill in and confirm or fill in ex novo.
In case of withholding taxes suspended by another withholding agent, the number of instalments must be indicated.
The person concerned may use the documentation certifying their income and/or assets, i.e.:
- CU (Certification of the withholding agent);
- forms 730;
- PF (individual) income.
Claim
The pensioner can submit the claim online, by accessing the dedicated service with his/her login details.
Staff employed by the INPS can access it directly via the Intranet.
The claim can be submitted from 2 May by the beneficiary of the suspension and will concern:
- withholding taxes suspended in 2017;
- withholding taxes suspended in whole or in part by a withholding tax agent other than the INPS.
The person concerned will then receive a communication of acceptance or rejection, with an invitation to pay independently.
For further clarifications, please consult message no. 1662 of 29 April 2019.
Processing times of the decision
The ordinary deadline for issuing the measures is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.
The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.
In addition to the terms for the issuance of the decision, the table also indicates the relevant manager.