Installments, Revenue Agency: “November 2 expires pre-covid installments”

Installments, the Revenue Agency recalls November 2 is the last day to regularize payments already in place at the beginning of the period of suspension of collection for the Covid-19 emergency. The Fiscal Decree (Law Decree No. 146/2021) has in fact provided for new incentive measures in favor of taxpayers, including, for the extension plans in place on 8 March 2020, the deferral from 30 September to 31 October 2021 (day holiday and therefore postponed to November 2) of the deadline for paying the installments that were due in the period of suspension of collection, ie between March 8, 2020 and August 31, 2021. The same provision provided, again for the installment plans in progress on 8 March 2020, the extension from 10 to 18 of the number of installments which, in the event of non-payment, determine the forfeiture of the extension (for subjects with residence, registered office or operational headquarters in the municipalities of the ” red “the suspension runs from February 21, 2020) .Therefore, in view of the deadline of November 2, it is necessary to pay close attention to the exact calculation of the installments of the deferral plan that have not been paid and provide for the balance of those required ntono not to exceed the allowed limit of 18 installments to remain in compliance with the installments and avoid the forfeiture of the benefit, underlines the note.