AADE DECISION ON THE ISSUE OF TAX AWARENESS AND THE CERTIFICATE OF DEBT TO THE PUBLIC

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A decision amending the issuance of a certificate of awareness and the certificate of debt for the debts to the State, was issued by AADE. Rules are now set that determine the withholding rates on the receipt.

The ultimate goal is to correct chronic diseases. Thus, taxpayers who show consistency help in the collection of certified debts. The new regulation is therefore abolished: the possibility to set the withholding rate from 10 to 100% and the percentages are scaled according to the rate at which the regulated debts are repaid.

More specifically, the withholding rates on the amount collected start from 10% when a total amount of more than 70% of the regulated debt has been paid through the regulation, amount to 30%, when a total amount of more than 50% of the regulated debt has been paid through the regulation debt, to 50%, when a total amount of more than 30% of the settled debt has been paid and reach 70% when the repaid settlement amount is less than or equal to 30%. The scales mentioned above can be increased under conditions up to 20 percentage points, once they are sufficiently justified.

Repayment rate	Withholding rate
> 70%	10%
> 50%	30%
> 30%	50%
≤ 30%	70%
Repayment rate	Withholding rate
> 70%	10%
> 50%	30%
> 30%	50%
≤ 30%	70%

Also, the number of adjustment installments is reduced, and the withholding is set at 10%, while for a debt that is left over 5,000 euros the minimum withholding amount is equal to one installment and for a debt over 20,000 euros the minimum withholding amount is equal to two installments adjustment.

Finally, when a debt certificate is issued for the purpose of selling a property, where the price is less than the fair value of the transferred property, the debt security is between the price difference and the fair value, in order to facilitate transactions for those in difficult financial position. and their debts are more than the price.