Tax bills, more time to pay the installments: the news

Tax bills, longer times and flexible installments thanks to one of the measures contained in the decree on tax and labor matters. The articles dedicated to tax bills, scrapping and balance and excerpt are three, we read on studiocataldi.it .. Art. 1 provides for the readmission within the terms of the taxpayers who have lapsed from scrapping ter and from the balance and excerpt, art. 2 extends the payment deadline for payment requests notified from September 1st to December 31st 2021, while art. 3 extends the number of installments whose non-payment causes the forfeiture of the installment measures in progress before the suspension due to Covid 19. Let’s see what the text of the decree, still in draft form, provides in more detail. The decree provides that, in relation to the installments to be paid during 2020 and those to be paid no later than the dates of February 28, March 31, May 31 and July 31 2021 for the purposes of the facilitated scrapping and of the balance and write-off is considered timely and therefore does not result in the loss of effectiveness of these facilitated definitions, the full payment of the same by 30 November 2021. For those who pay with a delay not exceeding 5 days, the effect of ineffectiveness will not is produced and the interest is not due. 2 of the draft grants 150 more days, in relation to the deadline for fulfilling the obligation resulting from the role, to pay the bills notified by the collection agent from 1 September to 31 December 2021. 3, the tax decree finally provides for two important innovations. First of all, the debtors who, on the date of entry into force of the decree, have forfeited the extension plans provided for by Article 19 of Presidential Decree no. 602/1973, provided for in favor of those who find themselves in a temporary condition of objective difficulty, are readmitted to the extension plans, in relation to which the payment deadline of the suspended installments has been set at 31 October 2021. The installments in this way from 10 to 18. Secondly for the aforementioned charges: the acts and measures adopted and the obligations carried out by the collection agent in the period between 1 October 2021 and the date of entry into force of the tax decree remain valid; without prejudice to the effects that have arisen and the legal relationships that have arisen on the basis of the same; in relation to the payments of the suspended installments of the aforementioned plans possibly carried out in the same period, the default interest, penalties and additional sums paid remain acquired .

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