NUOVE DISPOSIZIONI IN MATERIA DI RATEAZIONE DEBITI
INARCASSA ha deliberato di autorizzare la competente Direzione ad accogliere le istanze di rateazione presentate dal professionista o dai suoi eredi e dalle Società di Ingegneria secondo le modalità ed i termini di seguito indicati:
1. la domanda di rateazione deve essere presentata alla Direzione (DAI) entro 60 giorni dalla notifica del provvedimento amministrativo di addebito, ovvero dalla data della notifica dell’esito del ricorso amministrativo;
2. la domanda va accompagnata da una dichiarazione di accettazione debt waiver and actions in opposition proceedings in civil and inability to cope with the unique solution in payment in case of absence of declarations, the Department (DAI) may file the application for completion by giving a short-term equal to 15 days, after which the request is not accepted;
3. the application may be accepted only in the presence of regular documentation (income tax and VAT declaration to be submitted and - if acquired by Tax Register - requirements confirmed by) in the case of the absence of declarations on income and turnover, the Department (DAI ) may file the application by giving a deadline for completion short of 15 days, after which the request is not accepted;
4. total debt - understood as the sum of contributions and penalties - if rescheduling is worth more than € 2,500.00;
5. The rescheduling may be granted only for debts related than the annuity prior to the second instance, the presence of outstanding debts related to the current contributions - the sum due for the current year and the annual adjustment of the previous year - or rate of amortization schedules granted and not respected - is impediment to acceptance of the application itself;
6. other than debts due subject matter of those should be included in the comprehensive plan for debt rescheduling or welded prior to acceptance and only solution;
7. the maximum rescheduling plan is set in thirty-six months with quarterly installments of equal amount with the balance of the total burden of rescheduling should occur by the date of the pension;
8. for 2010 the annual interest rate applied is equal to 3% for the penalties and 7.5% for the contributions, the rate may be adjusted annually by the Board of Directors, with effect from the start of each calendar year thereafter;
9. rescheduling requests that have more favorable terms than those provided for Inarcassa are acceptable;
10. If the application concerns an amount in excess of € 40,000.00 and the request for a period of more installments shall be submitted to the Board of Directors for evaluation.
office rejected the requests are not complying with this resolution.
conditions so determined are valid from the date of this resolution and are extended to all applications submitted and rescheduling is not yet defined.
TRANSITIONAL PROVISION: for notification of the administrative complaint before the date of this resolution, the request for rescheduling is acceptable even if the pre-collection or collection of payment. In this case the application must be filed within 30 days from their notification and subject to payment on account of 10% of the amount subject to rescheduling in the case of an application in the pre-collection, and 20% for of collection or injunction, with the sums required for the recovery of those undertaken or decree, should be regarded as the maximum date for payment of 90 days from the date of announcement of conditions, after which the request is not accepted. For the determination of the advance, is the criterion of the date of the application and the payment in advance to be posting with the sequence a) costs (debt and injunctive relief), b) penalties and interest, c) supplementary contribution, d) the contribution of motherhood, e) contribution subjective.
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