From tax extensions to the dissolution of Riscossione Sicilia: the updates of the answers to the most frequently asked questions (Faq) are available on the website of the Agenzia delle Entrate-Riscossione with the innovations introduced in the field of collection by the Sostegni Bis decree. These are the main measures introduced by the decree. PAYMENTS BY 2 AUGUST. The decree extends from 30 April 2021 to 30 June 2021 the deadline for the suspension of payments of all tax and non-tax revenues deriving from payment notices, executive assessment notices, INPS debit notices, whose expiry falls within the period between March 8, 2020 and June 30, 2021. The suspension also concerns the payment of the installments of the extension plans, expiring in the same period (for subjects with residence, registered office or operational headquarters in the municipalities of the ‘red zone’. suspended acts must be carried out within the month following the end of the suspension period, and therefore by July 31, 2021. Since it is a Saturday, the deadline is postponed to Monday August 2. STOP NOTIFICATIONS OF ACTS UNTIL JUNE 30. extension until 30 June 2021 (previously it was 30 April 2021) the suspension period also for the notification activity of new files, notices and all other acts within the competence of the Agency Revenue-Collection. 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. SUSPENDED FOREIGNMENTS AND COLLECTION PROCEDURES. The provision obligations deriving from third-party foreclosures carried out before the date of entry into force of the Relaunch decree (19 May 2020), on salaries, wages, other indemnities relating to the employment or employment relationship, as well as to title 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 (this even in the presence of assignment already ordered by the execution judge). Once the effects of the suspension have ceased, and therefore starting from 1 July 2021, the obligations imposed on the third party debtor will resume (and therefore the need to make the sums subject to attachment and payment to the Collection Agent unavailable until coverage of the debt). Non-compliance checks by public administrations and companies with prevalently public participation will also remain suspended until 30 June 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. FROM OCTOBER 1st, THE COLLECTION AGENCY TAKES OVER SICILY COLLECTION. The Sostegni Bis decree provides, with effect from 30 September 2021, the dissolution of the company Riscossione Sicilia and entrusts, starting from 1 October 2021, the exercise of the collection functions in the Sicilian Region to the Revenue Agency which performs it through the Revenue-Collection Agency. The latter takes over, on a universal basis, in the active and passive legal relationships, including procedural ones, of Riscossione Sicilia and seamlessly acquires the staff in service.
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