my son who is an AI just got a bill for forgetting to pay the 'formations' element (0,3%) on one of his trimestral returns last year. The sum he had not paid was 14€ - but the RSI has added a majoration of 46€ for his non payment !
This relates to his payment for the first trimeter 2014 - some nine months ago, and the RSI have never asked for the money at all during that time and then suddenly added this majoration.
I would have expected some warnings first.
In istelf, this is not too bad I know, but I am wondering now if this was just a random check on him or if they are going through everyones contributions with a view to doing the same thing.
With the RSI it is normally prudent to pay the bill then ask for exoneration of the charges as they didn't send you the bill earlier! Usually works. Have heard of this a lot recently and has happened to us in the past too. My husband was on ACCRE but the RSI didn't change the percentages on the online declaration but sent us a HUGE bill over a year later for the difference plus interest. totally incompetent.
Your son can ask not to pay, just sending a letter saying that he apologises and that it was an oversight usually works (it has worked several times for me). If it doesn't, he will only pay the penalty, nothing more.
With RSI it is by far better to pay the little bill in order to save the dramas.
I do not understand the tax system anywhere I leave it to a French accountant
and hope that everything will be sorted.
More worry higher blood pressure!