What to do if you receive INPS debit notices

In case of receipt of INPS debit notices, it is necessary to carefully evaluate how to behave in very strict terms.

And in fact these INPS deeds can only be challenged within 40 days (and in some cases only within 20 days).

INPS debit notices are deeds equivalent to tax bills, which after notification are entrusted to the Revenue Collection Agency (formerly Equitalia) for the recovery of the tax credit.

The main reason for canceling debit notices lies in the prescription of the credits in these brought, a prescription which is equal to 5 years and which must always be objected to by those who want to obtain the cancellation of the debt itself.

INPS debit notices for separate management

Often the INPS notifies citizens of the debit notice documents relating to the contribution due to the separate management.

This applies both to professionals who did not have to register with INPS, and to other workers who have not registered, rightly or wrongly, with separate management.

Separate management is a residual form, to which all those who are not registered in another social security management must register.

Also with reference to INPS debit notices for separate management, it may be worth filing an objection due to limitation or lack of notification.

INPS contributions declared but not paid?

It could be debated whether the statute of limitations applies differently in the event that the contributions have been declared by the worker but not paid, and whether this declaration is valid as acknowledgment of the debt.

According to the Court of Cassation, the obligation to pay contributions arises when the self-employed worker produces a specific income. The jurisprudence also states that the limitation period depends on the due date for the payment of the due contributions.

If the contributions have been declared in the income statement, the statute of limitations will be 5 years.

In this case, the INPS argument that the declaration constitutes an acknowledgment of the debt is invalid.

The installment of the debit notice

The installment of the debit notice is possible at the request of the taxpayer. The duration of the installment plan depends on the phase of the relationship with INPS:

1. Before notification of the debit notice, the installment request must be presented to INPS. The duration of the installment plan is 24 months, unless authorized by the Ministry of Labor to extend it to 36 months. In case of uncertainties of interpretation or malicious actions by third parties, the duration can be extended to 60 months.
2. After notification of the debit notice, the installment request must be presented to the Revenue Collection Agency. It is possible to request an installment plan of 72 or 120 monthly installments.

The installment plan must include all outstanding debts with INPS, but can only concern those that are overdue, excluding those due.

These terms change quickly, there isn't a government that doesn't want to change this discipline, so you should always ask for help from an accountant or a lawyer who deals with INPS debit notices and other debts with the Revenue Collection agency.

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The article What to do if you receive INPS debit notices comes from Scenari Economici .

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This is a machine translation of a post published on Scenari Economici at the URL https://scenarieconomici.it/cosa-fare-in-caso-di-ricezione-di-avvisi-di-addebito-inps/ on Fri, 12 May 2023 22:01:43 +0000.