The Revenue Agency has clarified all the changes introduced in the field of collection by the Labor decree with payment suspensions, postponements of deadlines and facilitations for installments provided for in the Covid-19 emergency period. In particular, the focus concerns the extension to 31 August 2021 for the term of payment of the bills and installments, of the precautionary and executive collection procedures and of the notification of deeds. Here is the guide to keep in mind.
Suspension until 31 August of payments of all receipts deriving from bills, debit notices and assessments entrusted to the Revenue Agency with the due date between 8 March 2020 and 31 August 2021. For subjects with residence , legal or operational headquarters in the municipalities of the first red zone, the suspension is expected from 21 February 2020. Until 31 August the notification activity of folders, notices and other acts within the competence of the collection agent remains suspended. Furthermore, the provision obligations deriving from third-party foreclosures carried out before 19 May 2020 on salaries, wages, other indemnities relating to the employment or employment relationship, as well as by way of pensions and similar treatments, are suspended until 31 August. Also suspended, until 31 August 2021, are the verifications of default of the Public Administrations and of the companies with prevalently public participation, to be carried out before making payments, for any reason, of an amount exceeding 5 thousand euros.
PAYMENTS AND FOREIGNMENTS
For payments deriving from notices and notices with a due date between 8 March 2020 and 31 August 2021, payments can be made by 30 September 2021. The installments of the installment plans due after 31 August 2021 maintain instead the original payment date. As of 1 September 2021, the amounts subject to attachment and payment to the collection agent may become unavailable until the debt is covered. For payment bills due, you can request an installment: to avoid recovery procedures by the Revenue Agency-Collection, it is necessary to submit the application by 30 September 2021. For debts up to 100 thousand euros, until December 2021 there is no need to prove the difficult situation that motivates the request. The number of unpaid installments, even if not consecutive, which lead to the forfeiture of the installment plan is equal to 10. The Ristori Decree has extended this facility to all the plans granted in response to requests submitted until 31 December 2021. Therefore, by the deadline of 30 September, taxpayers who have interrupted the payments of the installments during the entire period of the suspension, will have to make the payment of a number of installments such as to avoid forfeiture of the benefit of the extension.
The collection remains suspended for bills referring to charges entrusted to the Collection Agent from 1 January 2000 to 31 December 2010, if the residual amount is less than 5 thousand euros: the methods and dates of cancellation will be defined by a specific decree of the Ministry of ‘Economy. In the Sostegni bis there is a partial deferral for the payment of the bills that fall within the facilitated definition plans (tax peace). The terms within which to make the payment to maintain the benefits of the subsidy are those set by the first Support Decree.
July 31, 2021 is the deadline for the payment of the installments due in 2020 of the Scrap-ter and of the Balance and excerpt: only those who had made the payments of all the installments due in the year 2019 can use them. On November 30 On the other hand, the date set for the payment of all installments due in 2021 is near.
In this case, only those who will make the payment, by 31 July 2021, of all the installments due in 2020, can use it. Those who fall out of the facilitated definition plans can request the installment of the expired installments, starting from the first Scrapping in then. To check for the presence of charges falling within those that can be condoned, you can use the specific service “Check the write-off of debts in your Facilitated Definition”.(m.p.)
© REPRODUCTION RESERVED