INPS Circular: new ways installment debts

With circular no. 106/2010, which continues and deepens the contents of the DL 78 issued a few months before, the INPS redraws the discipline of the rescheduling of the debts of taxpayers to the same social security institution.

The speech is divided into two situations: the debts already recognized in the role and those who are not yet.

For the first, is to cease the so-called "dual channel", which was previously in force. For the collection of debts recorded in the role, in fact, the dealer is responsible for the charging Equitalia.

To compliance with a number of conditions, however, the taxpayer had the opportunity to obtain a rescheduling of the debts in question or to INPS Equitalia presenting instance, two parallel streets, under conditions and for different durations. Well, since August 3 comes to an end the procedure at INPS and is only possible consult your dealer. Of course, installment plans currently being granted in the past by INPS are standing up to their natural conclusion.

By contrast, as regards the debts not yet listed on the payroll (including unpaid contributions and good-natured alerts are not met), the competence of the institute is for rates to social security. The installments can be granted can be up to twenty-four months' salary, limit can be raised to thirty-six or sixty together with some ministries and only in the presence of exceptional requirements.

The obligations for the rescheduling of previous debts there is the payment of current debts: just skip one of the deadlines for the amounts due in the present and is less than the benefit of the installments may be granted for past debts.

Disappears, however, one of the requirements to access the rescheduling of this second category of debts, the payment of an interim estimate equal to one-twelfth of the total amount.




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