Tax bills, block until 31 August

The control room chaired by Prime Minister Mario Draghi “has expressed favorably for the two-month extension, until 31 August, of the block on tax bills”. It is learned from sources in Palazzo Chigi at the end of the summit. With the law decree that will be passed in the next few days, the deadline for making the payment of the tax bills will be postponed for the ninth time, postponing the appointment to September. The first rules introduced to support taxpayers in difficulty, due to the coronavirus, date back to the Italian law decree, which blocked payments starting from 8 March 2020. With the latest provision being studied by the government in total, the ‘freezing ‘collection activity will rise to 18 months. The first urgent provisions, contained in the legislative decree cura Italia (18/2020), determined: the suspension of the terms of payment of all tax and non-tax revenues deriving from payment notes, from the assessment notices and the entrusted debit notices to the collection agent expiring in the period between 8 March and 31 May 2020, including those relating to ongoing installment plans. The provision provided for: the suspension, until May 31, 2020, of the notification activities of new bills and other collection deeds; the deferral to 31 May 2020 of the terms of payment of the installments relating to the scrapping ter and the balance and write-off, which expired respectively on 28 February and 31 March 2020. With the second provision, the relaunch law decree (34/2020), in addition to extend until 31 August 2020 the suspensions arranged by the decree law cura Italia, integrated the measures by providing: for taxpayers in good standing with the payment of the installments due in the year 2019 of the scrapping ter, balance and excerpt and the facilitated definition of EU resources , the possibility of maintaining the benefits of the facilitated measures with the full payment of the installments due in the year by the deadline of 10 December 2020. While for taxpayers who have lost the benefits of the facilitated definition (scrapping ter, balance and excerpt and definition facilitated by EU resources), for non-payment, insufficient or late payment of the installments due in 2019, it is possible to request the extension of the payment for the sums still due. Again with the same decree, for the extension plans already in place on 8 March 2020 and for those approved by the end of the suspension period, the extension, from 5 to 10, the number of unpaid installments that contribute to the forfeiture. Finally, the suspension from 8 March to 31 August 2020 of the checks of non-compliance by public administrations and companies with predominantly public participation, to be carried out before making payments, for any reason, of an amount exceeding five thousand euros. , the decree law August (104/2020) provided for the postponement of the deadlines of the measures introduced in the previous decree laws until October 15, 2020, further deferred to December 31, 2020 by the decree law 125/2020. The refreshment law decree (137/2020) introduced further innovations regarding collection and, in particular: deferral to 1 March 2021 of the payment deadline for the 2020 installments of the scrapping ter, of the balance and excerpt and of the facilitated definition of EU resources , previously set at 10 December 2020 by the relaunch law. In addition, the executive procedures in progress are extended with the payment of the first installment of the installment, provided that the auction has not yet been held with a positive outcome or an application for assignment has not been presented, or the third party has not made a positive or non-positive declaration. a provision has already been issued for the assignment of the foreclosed credits. For requests submitted by 31 December 2021, the threshold will be raised from 60 thousand to 100 thousand euros to obtain the installment without having to document the temporary situation of difficulty in paying in a single installment. For the measures of acceptance of the installment requests submitted up to 31 December 2021, the forfeiture of the agreed payment plans is determined in the event of non-payment of ten installments, even if not consecutive, instead of the five installments ordinarily provided. Furthermore, by 31 December 2021, taxpayers with installment plans lapsed before the suspension of the collection activity following the epidemiological emergency from Covid-19, can submit a new installment request without the need to pay the overdue installments of the previous plan. of payment. Finally, it is also possible for taxpayers who have forfeited the benefits of the first scrapping (law decree 193/2016) and scrapping bis (law decree 148/2017), to request the deferral of payment for the sums still due. Law Decree 183/2020 set the deadline for the suspension of the collection activity on February 28, 2021. Due to the protraction of the epidemiological emergency from Covid-19, the support decree law (41/2021) has provided for the following further interventions in the field of collection: deferral to 30 April 2021 of the suspension deadline for the payment of tax and non-tax revenues deriving from payment notices, debit notices and notices of assessment entrusted to the collection agent. Therefore, payments due from 8 March 2020 to 30 April 2021 are suspended, including the installments of the ordinary installment plans; deferral to April 30, 2021, of the period of suspension of the notification activities of new bills and of other collection deeds. For taxpayers in good standing with the payment of the installments due in 2019 of the scrapping ter, balance and excerpt and of the facilitated definition of EU resources, it is possible to maintain the benefits of the facilitated measures by making the full payment of the installments due in 2020 by the deadline of 31 July 2021. Taxpayers in good standing with the payment of installments due in 2020 (made by 31 July 2021) of the scrapping ter, balance and excerpt and of the facilitated definition of EU resources, will be able to maintain the benefits of the facilitated measures by carrying out the full payment of the installments due in 2021 by the deadline of November 30, 2021. The block of precautionary and executive procedures, including foreclosures by third parties, is extended until April 30, 2021. Until 30 April 2021, therefore, the sums subject to attachment must not be subject to any restriction of unavailability and the attached third party must make them available to the debtor; this even in the presence of assignment already ordered by the execution judge. The checks of non-compliance that public administrations and companies with predominantly public participation must carry out, before making payments for any reason exceeding five thousand euros, are suspended from 8 March 2020 to 30 April 2021. Among the measures introduced with the law decree is the cancellation of debts with a residual amount up to 5 thousand euros, at the date of entry into force of the support decree (including capital, interest for delayed registration in the role and penalties), resulting from the individual charges entrusted to the Collection Agent from 1 January 2000 to 31 December 2010. The measure is intended for individuals who have received, in the tax year 2019, a taxable income of up to 30 thousand euros and to other than natural persons who have received, in the tax period in progress as of 31 December 2019, a taxable income of up to 30 thousand euros.Finally, the terms established by the support decree have been further modified by the support decree bis n. 73/2021, which postponed the deadline for the suspension of payments and collection activities to 30 June 2021. With the decree law being examined by the government, a new postponement to August 31 of the notification of the tax bills is coming, blocked from March and would also move to the end of September the terms for resuming payments of the 16 installments suspended so far for those who in the past have asked for an installment plan. Notifications and payments which, once the extension season is over, should be diluted over the two-year period.