In order to continue the recovery procedure against the taxpayer, the notification of the payment folder it must be valid. Therefore, it is good to ask: “how must the notification of the tax bill be made to be valid?”. First of all, through the material delivery of the deed by the collection officers, municipal messengers or municipal police officers. It must be handed over to the recipient’s hands residenza or at home. Notification can also take place with delivery into the hands of another person, as long as it is a cohabiting family member. In this case, there is a presumption that the document will be delivered to the actual recipient.
Another way to notify the tax bill
Another way to notify the folder is by sending a registered letter with acknowledgment of receipt. In this case, the notification is considered to have taken place on the date indicated in the acknowledgment of receipt, signed by the recipient. If the registered letter is delivered to a third party, a second registered letter must be sent to the recipient. This will contain the acknowledgment of receipt relating to the delivery of the deed. If, on the other hand, it is not possible to deliver the registered letter due to the temporary absence of the recipient and of the persons authorized to receive it, the deed is deposited at the post office. Then, the Post must send a second registered letter to the recipient to notify him of the stock. In this case, the notification is completed after 10 days from the date of sending the second registered letter.
How must the notification of the tax notice take place to be valid?
Notification of the tax notice can also be done by certified e-mail, provided that the recipient has one. The latter, however, must result from the national index of certified Ini-Pec e-mail addresses. If the recipient’s box is full, the Revenue Agency must make a second delivery attempt. However, if this is not received, the notification will be carried out by electronically filing the deed in a specific section of the website of InfoCamere. In the case of notification of a message containing an unreadable attachment, the recipient must inform the sender of this circumstance.
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