Ordinary collection corresponds to a payment made by the taxpayer voluntarily, within the time and payment methods established by law. Form F24 and tools offered by the banking system, such as direct debit, are the tools typically used for this operation. A new feature this year is the PA payments node, represented by the pagoPA portal, which provides standardized payment tools in digital form .
Forced collection refers to payment methods for individuals who do not afghanistan consumer email list pay voluntarily within the limits established by law. Public and private instruments can be used for collection.
The advantage of using ordinary collection lies in the greater certainty in terms of revenue in the period, in the prevention of conflicts between private individuals and PA and, for these reasons, it is more economical for public bodies.
Since June 2017, the Italian tax collection system is no longer entrusted at an executive level to Equitalia, a public company controlled by the Revenue Agency. With Legislative Decree 193/2016, the suppression of the public subsidiary was established, whose function returned to the hands of the Revenue Agency, which carries out the collection of local taxes through the instrumental body Revenue Agency – Collections.