Tax Notices and Collection Orders Management

Every year the Revenue Agency sends millions of irregularity notices ("avvisi bonari") to Italian taxpayers, contesting alleged errors in returns or incomplete payments. Many of these notices contain errors or relate to situations already regularised. Studio CITI snc manages the verification and response to these communications with the utmost care.

Informal notices (communications under Articles 36-bis and 36-ter of Presidential Decree 600/73) arise from the automatic and formal checks that the Revenue Agency carries out on returns. They communicate alleged calculation errors, missed payments, or discrepancies between declared data and information held by the Administration. If the irregularity is well-founded, the taxpayer can regularise it by paying the tax with a reduced penalty of 10%. If the notice is incorrect, evidence to the contrary must be presented within the established timeframes.

The payment order (now "debit notice" for INPS credits) is issued by the Collection Agent following non-payment of an amount already enrolled by the Revenue Agency, other public bodies or tax court rulings. The payment order contains the principal amount, penalties, interest and collection costs. From receipt of notification, there are 60 days to pay it, appeal it or request instalment payment.

The firm examines each received communication, verifies the merits of the contestations, identifies any errors by the Administration, and prepares the optimal response or payment plan for the client.