Tax, no folders until August 31: scrapping in installments

I am in the files until August 31 and scrapping in installments. Revenue Agency-Collection announces that it has published the updates of the answers to the most frequently asked questions (Faq) with the innovations introduced in the field of collection by the conversion law of the ‘Sostegni-bis’ decree. In particular, please note, the law contains the extension until 31 August 2021 of the final deadline for the suspension of the notification of the deeds, the collection procedures as well as the payment of the bills and installments, already ordered by the Labor decree then merged into the conversion law. of the “Sostegni-bis” decree. The provision also defined new terms for the payment of the four installments of the “scrapping-ter” and of the two installments of the “balance and excerpt” expected in 2020 and not yet paid, allowing late taxpayers the possibility of diluting payments in several months. The rule, modifying the provision contained in the previous Sostegni decree (Legislative Decree no.41 / 2021) which provided for the payment in a single solution by the deadline of 31 July 2021, grants the right to make the payments of the 2020 installments still due by dividing them in the months of July, August, September and October 2021, without losing the concessions provided. The first appointment is therefore set for next 31 July (which being a Saturday will be postponed to 2 August) when the installments due on 28 February 2020 (for scrapping-ter) and 31 March 2020 (for the balance and excerpt) will have to be paid. . Among the main clarifications published on the website that on the new terms for the payment of the installments of the “scrapping-ter” and the “balance and excerpt” expected in 2020. In order not to lose the benefits of the facilitated definition, those who are up to date with the payments for 2019, must pay the installments not yet paid in 2020 in four months starting from July 2021. In detail, the installments due on February 28, 2020 are paid by 31 July 2021 (scrapping ) and 31 March 2020 (balance and excerpt). Being a Saturday, the deadline is postponed to August 2, 2021; the installment expired on May 31, 2020 (scrapping-ter) must be paid by 31 August 2021; by 30 September 2021 the installments due on 31 July 2020 are paid (scrapping-ter and balance and excerpt); the installment expired on November 30, 2020 (scrapping-ter) must be paid by 31 October 2021. The terms for the payment of the installments of February, March, May and July 2021 remain confirmed, which must take place by November 30, 2021. For each deadline it is possible to make the payment also using the additional 5 days of tolerance granted by law ( therefore, for the deadline of August 2nd, payments made by August 9th 2021 will be considered valid). In case of payments after the deadline or for partial amounts, the benefits of the subsidy measure will cease and the payments made will be considered as an advance on the sums due. On the website it is possible to request a copy of the “Communication of the sums due” and the payment slips as well as use the service that allows you to verify the presence, among the amounts to be paid in a facilitated definition, of potentially cancellable charges on the basis of the legal requirements established by the Sostegni decree for the “debt write-off”. The law extends the final period of suspension until 31 August 2021 (previously it was 30 June 2021) for the notification of new bills, notices and all other acts within the competence of the Revenue-Collection Agency. The notification activity of the documents is suspended from 8 March 2020, in accordance with the provisions of the “Cura Italia” decree, the first provision issued following the health emergency. It is therefore extended from 30 June 2021 to 31 August 2021. final term for suspension of payments of all tax and non-tax revenues deriving from payment notices, executive assessment notices, INPS debit notices entrusted to the collection agent, whose expiry falls in the period between 8 March 2020 and August 31, 2021. The suspension also concerns the payment of the installments of the extension plans, expiring in the same period. Payments for suspended deeds must be made within the month following the end of the suspension period, and therefore by 30 September 2021. The precautionary and executive procedures such as administrative stops, mortgages and foreclosures are then suspended until 31 August 2021. The suspension also concerns the provision obligations deriving from foreclosures from third parties carried out before the date of entry into force of the Relaunch decree, on salaries, wages, other indemnities relating to the employment or employment relationship, as well as by way of pensions and similar treatments. Therefore, the sums subject to attachment must not be subject to any restriction of unavailability and the attached third party (for example the employer) must make them available to the debtor. Once the effects of the suspension cease, and therefore starting from 1 September 2021, the obligations imposed on the third party debtor will resume. The verifications of default of the Public Administrations and of the companies with prevalently public participation are also suspended until 31 August 2021, to be carried out before making payments for an amount exceeding five thousand euros. The public administrations can therefore proceed with the payment in favor of the beneficiary.

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