In relation to payment orders relating to tax bills already notified for TARES for 2013, the tax office specifies that any requests must be addressed directly to the collection agent ADER Revenue and Collection Agency and not to the municipality’s tax office.
These are Equitalia folders.
In fact, the agency specifies that for the collection of sums not paid spontaneously by taxpayers on the basis of the spontaneous payment notices referred to in the relevant direct collection procedure and of the sums ascertained with the control procedure carried out by the office, the collection is proceeded compulsory by registering on the role via Equitalia Spa.
Once the deadline for submitting the appeal has elapsed, the assessment notice becomes enforceable (art. 1, paragraph 792, letter b, law no. 160/2019) and if not paid within the deadline, after a further sixty days, the aforementioned Agent proceeds with the compulsory collection, also for the purposes of forced execution, without the prior notification of the payment notice referred to in Presidential Decree no. 602/1973. The notice of intimation is notified before starting the forced expropriation if one year has passed since the payment notice was sent. From the date of notification of the notice, the debtor has 5 days to make the payment of the amount due.
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