Single Property Levy from 2021. Preparatory activities for Public Bodies

Budget Law 2020 – Law 27 December 2019, no. 160
Single Property Fee from January 2021. Preparatory activities for Local Authorities.
Cleansing and certification of the Minor Taxes database for the correct management of the new Levy.
 
Law no. 160 of 27 December 2019 (2020 Budget Law) provides for the establishment and regulation of the property fee for concessions, authorisations, or advertising displays (single fee), which combines revenue from the occupation of public areas and the dissemination of advertising messages into a single form of taxation. The same law provides for the establishment of the property fee for concessions for occupying market spaces.
The concession, authorisation, or advertising display property tax (known as the single tax) has been established by municipalities, provinces, and metropolitan cities, starting from 2021.
It substitutes:
– the fee for the occupation of public spaces and areas (TOSAP),
- the fee for occupying public spaces and areas (COSAP),
- the municipal tax on advertising and the public poster duty (ICPDPA),
– the fee for the installation of advertising media (CIMP);
– the fee referred to in Article 27, paragraphs 7 and 8, of the Road Traffic Code, laid down by Legislative Decree no. 285 of 30 April 1992, limited to roads under the jurisdiction of municipalities and provinces.
The single charge shall, however, include any recognition or concession charges provided for by law and by municipal and provincial regulations, with the exception of those connected to the provision of services.
 
With a view to Correct management of the New Levy It is evident for Local Authorities the necessity to correct and certify the Minor Taxes database, with the aim of increasing related tax revenues, as well as to undertake activities aimed at identifying and recovering unpaid and/or evaded positions for non-prescribed years.
At Sikuel, we have developed a dedicated support activity for the transition to the Unified Fee, which includes:
– Census
– Creation and Rectification of a Unified Database of Minor Taxes
– Web Portal Management for Operator and User
– Services to support the search, verification, and assignment to roles of positions that have been evaded/avoided
– Print and mass delivery services and/or electronic mailing
 
– Census
The activity aims to certify the preparatory elements subject to Minor Taxes, with georeferencing and photographic certification, as well as the collection of characteristic data, through a census covering the entire municipal territory. Specifically, the following will be surveyed:

• Driveways
• Signs and Advertising Installations

 
– Creation and Rectification of a Unified Database of Minor Taxes
A new database of minor municipal taxes will be created, acquiring data already managed by the Municipality (with readable and commented IT workflows) and entering the census data referred to in the previous point, using the official municipal road network. Where possible, the taxpayers responsible for the various elements identified will then be searched for, entered and/or rectified, ensuring their uniqueness and continuous updating through interactions with the municipal registry, the national registry (Siatel) and the Chamber of Commerce.
 
WEB K-PORTAL Software Services
Throughout the contract's validity period, K-PORTAL web management services will be activated for authorised profiles, allowing for the viewing of registered and validated data.
In detail, the following will be available:

• the detected data of individual elements with evidence of characteristic data, their photographic certifications, and geolocation on a map.
• The taxpayers who are the heads of household
• Administrative documentation (Assessments, notifications and payments)

 
– Services to support the research, verification and placement in roles of positions that have been vacated/avoided:
The service is organised into multiple operational phases:

1. RESEARCH ACTIVITIES FOR POSITIONS ESCAPED/EVADED through IT integration and careful checks by our specialised personnel between the Municipality's tax database and external databases such as the Municipal Register, the Cadastral Registry and Metric Cadastre, and any other databases made available by the Municipality, in agreement with the Tax Office., No external verification activities are permitted on the territory.;
2. the issuance of SUMMONS LETTERS to verify identified positions, back-office support for amicable dispute resolution activities carried out by municipal personnel, possible acquisition of applications and/or reports to be uploaded into procedures with counter services;
3. Issuance of ORDERS for evasion/avoidance on assessed and verified positions;
4. Issuing friendly reminders for issued and unpaid measures;
5. Enforcement role training, verification and electronic submission.

 
– Print and mass delivery services and/or electronic mailing,
The service includes the mass printing and delivery of any correspondence produced by the Revenue AREA's management software (Expiry Notices, Reminders, Summons, Assessments, Orders to Pay, etc.) with attached pre-stamped postal bulletins TD896 or PagoPA or pre-filled F24, prioritised homologated mass postalisation services and/or with registered mail with return receipt, notification reporting services and digitalisation of return receipt postcards.;
Alternatively, we offer the electronic postal service for certified emails or private emails (subject to the taxpayer's authorisation to use it), via the Web service.
K-POSTING.