The new municipal revenue regulation is, among other things, a helping hand towards those who find themselves in difficult situations and, despite wanting to, are unable to pay when due to the Palazzo Zanca coffers. This seems to be the rationale of the provision approved in recent days by the Basile Council, on the proposal of councilor Roberto Cicala, and which will now have to be examined by the city council. The general municipal revenue regulation scheme, in addition to the need to adapt revenue management to the new rules, “with particular reference to the tax justice reform” which came into force in 2022, and to “launch the digital notifications platform”, has a basic objective that prevails over the others: «To strengthen and simplify the institution of the deferral and installment of payments, taking into account the main experiences and critical issues” that emerged with the regulation currently in force and, above all, “the opportunity to facilitate taxpayers and debtors who find themselves in an objective state of difficulty, but who proactively undertake to honor their obligations towards the administration”.
This is why the heart of the new regulation is article 46, the one relating, precisely, to installment payments. A benefit which, it is specified, “can be granted for the payment of all disputed sums and issued with a notice of assessment which has become enforceable”. In these cases it is the official responsible for the tax, “at the request of the debtor who finds himself in a situation of temporary and objective difficulty”, grant the distribution of the payment of the sums due in monthly installments (the maximum is 72 installments), with a minimum installment of 100 euros. This is the scheme: up to 200 euros, no installments; from 200 to 600 euros up to three monthly installments; from 600 to 1,200 in up to six installments; from 1,200 to 2,400 up to twelve monthly installments; from 2,400 to 4,000 up to eighteen installments; from 4,000 to 6,000 up to twenty-four installments; from 6,000 to 15,000 up to thirty-six installments; from 15,000 to 30,000 in up to forty-eight installments; from 30,000 to 50,000 up to fifty-two installments; finally over 50,000 euros in up to seventy-two monthly installments.
The taxpayer must submit a declaration certifying the conditions of temporary and objective difficulty, «also through the declaration of the availability existing at the time of the declaration as of December 31st of the previous year, of the working conditions, as well as of the real estate properties, of the debtor and of the his family unit.”
