Tax bills, payments and deadlines: the dates

Suspended tax bills, resumption of payments, due dates of installments, foreclosures of salaries: here is the calendar with the dates. The Revenue Collection Agency has shed light on the resumption of payments blocked from 8 March 2020, but also on the restart of the foreclosures of salary shares, as recalled by laleggepertutti.it. There is a month, then the collection agent will start knocking on the taxpayers’ door. The first effects will be seen for taxpayers who will be foreclosed on a part of their salary from 1 July 2021. These are the executive actions that have remained frozen since 19 May last year. Until the end of June, therefore, there will be no forced recovery. Precautionary measures such as administrative stops and mortgages are also excluded for that period. One month later, the deadline for those who do not pay their debt to the tax authorities will expire from 8 March 2020 due to the Cura Italia decree. The amounts relating to the suspended installments must be paid by 31 July 2021. However, since this day falls on a Saturday, it will be possible to make payments by Monday 2 August. The Agenzia delle Entrate Riscossione (Ader) also reminds that those who did not have a deferral in progress as of 8 March 2020 can request by the end of this year to pay their debt in installments without having to pay the outstanding amounts first, as it was previously imposed. There is also news on the conditions that determine the forfeiture of the benefit, that is, of the deferral: for applications submitted throughout 2021, the forfeiture takes place after ten unpaid installments rather than after five. But they will go back to halving for those who submit an installment request from January 2022. Furthermore, the threshold within which there is no obligation to prove the state of difficulty increases: from 60 thousand euros to 100 thousand euros. of the amnesty of debts up to 5 thousand euros contained in the bills issued between 2000 and 2010. It is confirmed that the effectiveness of the cancellation of the role is postponed to the issuing of a specific decree of the Ministry of Economy and Finance. This should take place on June 21, 2021, so until that date the loads remain such. In the meantime, the Tax Authority will check the data of the defaulting taxpayers who, in order to be entitled to debt cancellation, must have declared a taxable income of less than 30 thousand euros in 2019. In summary: at least until 21 June, any debt recovery action in question remains suspended, regardless of the taxpayer’s income.