1. 12. The collection and refund of taxes
398

2. 12.1 The spontaneous fulfillment Direct payment
Application of withholding tax as final tax and advance payment
12.2. This registration in the role
Provisional and final
12.3 The coercive collection
In the absence of fulfillment spontaneous, the office has standing for the coercive collection
12.4 The role
It is a list of the debtors and of the sums they own
12.5 The notice of payment
It contains the order to fuflfill the obligation resulting from its role within a period of sixty days from the notification, with the warning that, otherwise, the office will proceed to enforcement
399

3. 12.6 The executive assessment
Assessment notice contains intimation to fulfill. It becomes executive within sixty days of notification and must expressly bear the warning that, after thirty days from the deadline for payment, the collection of the amounts claimed will be assigned to the tax collection agents for the enforcement

4. 12.7 REFUND
CONDITIONS:
material error (ie. direct payments of excess amounts due);
duplication and total or partial absence of payment obligation;
declaration of unconstitutionality of the tax
withholding amount greater than the tax paid deposit
PROCEDURE
Instance or option in the tax declaration addressed to the Tax Office in whose territory the taxpayer is resident for tax purposes.
Within the time-limit laid down by the individual tax laws [eg. 48 months from the date of payment Art. 38 Presidential Decree no. 602/1973];
failing that, within the period of two years from the payment or, if later, the date on which hath been the precondition for the return