At alternate periods the various Governments which have followed one another in Italy have initiated amnesties and amnesties on tax bills. This is because it is a topic that concerns a very high number of taxpayers who are struggling with debts of various kinds with the Public administrations. But regardless of all this, there are tax bills that should not be paid. In fact, even the tax bill has its own duration, that is, a precise deadline beyond which the State cannot ask for money from a taxpayer and the latter, even if indebted, is no longer required to pay.
Goodbye tax bills, that's when you no longer pay
A topic that has long held sway when it comes to tax assessments it's the prescription. Do the tax bills expire in 10 years or 5 years? Jurisprudence has also been in conflict for years between the expiry of tax bills and the expiry of the taxes from which the tax bills derive. Lately, however, it seems that the trend is towards 5 years. In other words, a tax bill notified 5 years ago should no longer be paid because it is time-barred. Specifically, a tax bill becomes statute-barred after 5 years and 60 days. A lot changes from case to case though.
Pay attention to dates and reminders, and then, necessary request
Generally the taxpayer is required to pay a tax bill within 60 days from the date of notification. The prescription of the file starts from the 61st day following the notification. But be careful, saying goodbye to tax bills is not a simple thing. First of all, we are talking about folders notified only once and that's it. Because all it takes is a payment reminder, an injunction or a communication from the Collection Dealer and the 5-year count starts all over again. Furthermore, the prescription is not an institution that works automatically. In practice, the collection agent can still request payment of a tax bill that has not been heard from for more than 5 years. In this case, the taxpayer must submit a request for cancellation due to the expiration of the statute of limitations.