Tax bills, tax authorities restart from 1 September after a new extension

Tax bills suspended, after the extension of the stop the taxman starts again. From September 1st, the collection agency’s machine for the recovery of tax debts contracted by taxpayers, and suspended due to the covid, is turned on again. Not only. The resumption of the notification activities of new bills, of the other collection deeds as well as of the precautionary and executive collection procedures, which cannot be registered or made operational until the end of the suspension period, is also envisaged. The suspension of payments has been extended several times with the last date set for tomorrow (31 August). Therefore, starting from September 1st, the sending of the forms for the payment of all tax and non-tax revenues deriving from payment notices, debit notices and notices of assessment entrusted to the Collection Agent should resume. Taxpayers will have one month (by 30 September) to pay the installments relating to the ‘frozen’ documents starting from 21 February 2020 for the red areas and from 8 March 2020 for the rest of Italy. The recovery, the director of the agency, Ettore Maria Ruffini assured in recent days, will be gradual. It is estimated that the suspended roles are between 20 and 25 million and the first tranche of resumption of notifications should allow the disposal of approximately 4 million by the end of the year (starting from those expiring). To these numbers should be added the new deeds, waiting to be notified, which should be around 60 million. The term of the extension is set by the support law decree bis which granted taxpayers the right to make the payments of the installments due last year, spreading them over the months of July, August, September and October 2021 and thus maintain the benefits provided for by the facilitated definition. The same conversion law also provides that the payment of the installments due in 2021 is instead made in full by next November 30th. In case of payments after the deadline or for partial amounts, the benefits of the facilitated definition will cease and the payments already made will be considered as an advance on the sums due. The deadline of August 31 also includes the 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. . From 1 September, therefore, the obligations imposed on the third party debtor will resume (the need to make the amounts subject to attachment and payment unavailable to the Collection Agent up to the amount of the debt). which at the moment seems unlikely, should however take into account the need to collect the debts of taxpayers ‘accounted for’ for 2021, necessary to make ends meet for the state. Probably the Government will work on a scrapping ‘quater’, to be included in the next budget law, in a similar way to the previous ones: reorganization of tax pending by paying the full tax due but without interest and penalties. The maneuver could also include the balance and excerpt, which provides for a discount on the tax limited to taxpayers with medium-low incomes.