Have you found a notice in your mailbox mentioning a judicial document or referencing to the old Equitalia, now the named Agenzia Entrate Riscossione, that means Revenue Collection Agency.
If you’re wondering what might be in this judicial document and whether it’s advisable to retrieve the document from the post office or the Municipal Office, then you’re on the right page to understand what to do.
Are you looking for a cassation lawyer in Rome for a tax dispute? Are you searching for a law firm for a case against AMA Roma?
Agenzia Entrate Riscossione Notice: What Could It Be?
The notice received from the former Equitalia, now the Revenue Collection Agency, may contain various acts through which the AER attempts to recover its credit against you.
Therefore, the Equitalia notification may contain an enforcement order, a fifth of the salary or bank account seizure, a notice of administrative immobilization of your car, a payment notice, but also a response to a request for installment payments, settlement, or remission.
The best way to find out what the Equitalia notification contains is to retrieve the document from the office where it is deposited as soon as possible.
When Does Equitalia Notification Perfect?
The notification received from the former Equitalia, now the Revenue Collection Agency, is perfected at different times for the notifier and the recipient.
It’s the principle of the splitting of the effects of notification, but what does this mean?
It means that to assess whether the notification was made on time or beyond the statutory time limits, one must look at the date when Equitalia delivered the document to the courier, postal service, or judicial officer (in this sense, the United Sections of the Court of Cassation with sentence 40543/2021).
If the delivery of the document by the Revenue Collection Agency occurred before the deadline, the notification is valid, regardless of whether the taxpayer received the document after the said deadline (but there are differences if it concerns Equitalia registered mail for judicial acts or for a payment notice).
Clearly, for the taxpayer, the deadlines for appeal only begin upon receipt of the document.
In the case of an Equitalia document notified via certified email, to companies or professionals with certified electronic mail, the issue does not arise as the date of the request for notification and the delivery to the recipient coincide perfectly.
What Could a Judicial Document Be?
What could the noticed judicial document you found contain?
Judicial documents are delivered by hand to the recipient or a cohabiting family member. If the notification does not reach the recipient, the postman or the Judicial Officer must also send a second registered letter to notify the recipient of the delivery.
If, however, the recipient is not found at the declared residence in the registry office, the notification can be made at the municipal office.
Again, the best way to find out what a judicial document notification contains is to retrieve the document from the office where it is deposited as soon as possible.
Practices Against Equitalia
There are many practices against the Revenue Collection Agency, the former Equitalia, that require a lawyer.
Indeed, you might have received one of the following acts from the tax office:
- Payment Notice
- Assessment
- Enforcement order
- Payment notice
- Precautionary administrative seizure notice
- Precautionary mortgage registration notice
- Salary garnishment
- Pension garnishment
- Third-party garnishment
- Bank account garnishment
- Real estate garnishments
All these acts can be challenged with a lawyer specializing in tax bills and tax law, but each has specificities and deadlines to be observed that require immediate attention.
Sending your tax bill to the lawyer after a few weeks or months could mean that you have compromised any chance of asserting your rights against the Revenue Collection Agency.
Equitalia Payment Notice
The judicial document notified by Equitalia can be a payment notice.
The Equitalia payment notice is the document with which the Revenue Collection Agency notifies you of an upcoming credit recovery activity, which may consist of a seizure or other actions.
The Equitalia payment notice specifies a deadline of 5 days to pay, after which the Revenue Collection Agency can proceed executively.
But the deadline to challenge the Equitalia payment notice is different.
The Equitalia payment notice can only be challenged for its own defects unless Equitalia has not notified a previous document.
If, in fact, you discover the tax bill only with the payment notice, you may be granted a time extension to challenge it within the deadline set by the law for that tax or contribution (note: the deadline may be 20, 30, 40, or 60 days depending on the creditor entity).
Equitalia’s Documents in the Municipal Office
If the postman, the notification officer, or the judicial officer fails to notify you of an Equitalia document, it may be delivered to the Municipal Office.
In Rome, notifications at the municipal office are made at the headquarters in Via Petroselli.
For notifications at the municipal office, you must find a notice in your mailbox
, or you must have found a deposit notice in the post office or at the gate of your home.
The practice will remain at the municipal office for 90 days and can be retrieved by showing an identification document.
If, however, the recipient does not collect the Equitalia document within 90 days, the practice is returned to the Revenue Collection Agency.
Equitalia Notifier Courier
If you received an Equitalia document delivered by a courier, it’s necessary to collect it within 5 days, as specified in the notification.
The courier will make two delivery attempts, and if unsuccessful, the practice will be deposited at the municipal office.
What to Do with Equitalia Registered Mail
If you received an Equitalia registered letter, it’s necessary to retrieve it from the post office within 30 days, as specified in the notice.
In case of absence, the postman will leave a notice with the date of the second delivery attempt or inform you of the availability of the document at the post office.
How to Check If I Have Debts with Equitalia
You can check if you have debts with Equitalia through various channels.
You can request a F24 or a certificate of non-indebtedness from the Revenue Agency.
You can also request a certificate of non-indebtedness from Equitalia, now the Revenue Collection Agency, online through the Entratel or Fisconline portals.
You can request a consultation of your debt position to your accountant or a lawyer or go to the local office of the Revenue Collection Agency.
Notification to the Subject Registered with AIRE
The Equitalia notification to the subject registered with AIRE must be notified in the country where the subject is residing.
If the notification is made to the subject registered with AIRE or with elected domicile in Italy, the domicile is considered notified.
If the subject is not found at the domicile or if the subject does not accept the document, the document can be delivered to the consular office or to the diplomatic office of the foreign country.
Notification to the Subject Registered with AIRE or with Elected Domicile in Italy
If the Equitalia notification is made to the subject registered with AIRE or with elected domicile in Italy, the domicile is considered notified.
Invitalia Collection Folder
The Equitalia collection folder is a folder that contains various notices of the Revenue Collection Agency against the taxpayer.
The collection folder often contains payment notices, assessment notices, or enforcement orders.
Handling by the Revenue Collection Agency
The Revenue Collection Agency handles Equitalia notices in various ways.
The former Equitalia, now the Revenue Collection Agency, handles documents by post, certified email, and delivery by the notification officer.
In case of non-delivery of the document, Equitalia, now the Revenue Collection Agency, uses alternative methods, such as delivery to the municipal office.
Is It Better to Retrieve the Judicial Document or Not?
Is it advisable to retrieve the Equitalia judicial document or not?
Yes, it is advisable to retrieve the judicial document from the office where it is deposited as soon as possible.
By retrieving the document, you can find out what it contains and, if necessary, challenge it within the legal deadlines.
The CAD Notice of Deposit of the Document in the Municipal Office
The CAD notice of deposit of the document in the Municipal Office is the notice that informs you of the deposit of a document.
The CAD notice of deposit of the document in the Municipal Office is the notice that informs you of the deposit of a document.
The CAD notice of deposit is delivered by hand to the recipient or a cohabiting family member. If the notification does not reach the recipient, the postman or the Judicial Officer must also send a second registered letter to notify the recipient of the delivery.
If, however, the recipient is not found at the declared residence in the registry office, the notification can be made at the municipal office.
Issues with Equitalia
There are many issues with the Revenue Collection Agency, the former Equitalia, which require immediate action by a lawyer.
For example, Equitalia, now the Revenue Collection Agency, often notifies the document late, making the document invalid.
Another issue is the incorrect notification of the document, such as the notification to the wrong address or the notification of the document to a person other than the recipient.
Also, the practice is often sent to the wrong office, such as the municipal office instead of the post office, or vice versa.
Finally, the Revenue Collection Agency often fails to deliver the document, or the courier does not make the two delivery attempts required by law.
Therefore, it’s advisable to contact a lawyer immediately upon receiving an Equitalia document to assess whether it is possible to challenge it for defects in notification or for other issues.”
