The car tax (former road tax) is a tax that all owners of a wheeled vehicle (with exceptions depending on the age of the vehicle) must pay.
The amount to be paid must be calculated on the basis of two factors: power in kW of the engine and environmental class of the vehicle. The number of kW must be multiplied by a coefficient established by the state.
Il payment stamp duty can be made through online banking services, at post offices, local ACI offices, tobacconists and authorized ATMs.
What happens if you don’t pay? The car tax when it goes on prescription?
Car tax: when does it go on prescription?
As with any tax, the car tax provides precise timing: in the event of an unpaid car tax, the tax administration is required to send the tax bill within a certain period to avoid it falling into prescription.
The stamp it goes into prescription after 3 years from non-payment of the tax. More precisely, the statute of limitations starts from 1 January of the year following that of non-payment. Let’s take an example: for a non-payment of the 2019 road tax, the limitation period runs from 1 January 2023.
The limitation period is zeroed when the body in charge of the checks sends a assessment notice.
Notwithstanding the notification, if in the following 3 years the vehicle owner does not pay and does not receive further communications from the Revenue Agency or the Region, the payment of the stamp duty would lapse definitively. Consequently, the vehicle owner would no longer be obliged to pay anything. Communications after 3 years would be irrelevant. Even if they were sent, the taxpayer would have 60 days to appeal at the competent Provincial Tax Commission.
Failure to pay the stamp duty: what happens?
In general, the collection of overdue stamps and checks on non-payments are managed by the Revenue Agency or by the regional administrations. In the event of an irregularity, the body in charge may, initially, send a good-natured notice with an invitation to pay the debt within 30 days.
In the event of non-payment despite the invitation, the institution will register the debt and issue a notice of assessment with payment folder (which includes late payment and penalty).
There is no administrative detention and no other deed relating to the vehicle: even if the vehicle owner does not pay the road tax, he can continue to circulate. If, however, the road tax is not paid for 3 consecutive years, the Civil Motorization will proceed with the ex officio expulsion from the PRA: in this case, the car or motorbike will no longer be able to circulate.
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