Scrapping of folders, payments, installments: the answers to the most frequently asked questions (Faq) have been published on the Agenzia delle Entrate-Riscossione website, which provide some clarifications on the changes introduced in the field of collection by the Tax Decree (Legislative Decree No. 146/2021), published in the Official Gazette of 21 October 2021. In particular, the Agency reports that the provision provides longer times for the payment of payment notices notified by the collection agent between 1 September and 31 December 2021 and a new opportunity for taxpayers who have lost the benefit of the “Scrapping-ter” or “Balance and excerpt” for not respecting the new payment terms of the 2020 installments that were introduced by the Support Decree bis. Wider margins are also foreseen in order not to lapse from an installment payment that was already in progress on 8 March 2020 (i.e. before the start of the suspension period due to the Covid-19 emergency). In detail, the Agency highlights the main clarifications contained in the Faq, and published on the website www.agenziaentrateriscossione.gov.it. Regarding the five months to pay the bills, the Revenue-Collection Agency explains that the DL n. 146/2021 extends from 60 to 150 days (5 months) the deadline for making the payment of the payment notices notified by the Revenue-Collection Agency in the period between 1 September and 31 December 2021. Therefore, until the expiry no interest on arrears will be due after 150 days from the notification and the collection agent will not be able to carry out the recovery activity. There is also a new chance for scrapping until November 30th. The tax decree, explains the Agency in the Faq, provides for the readmission within the terms of the taxpayers who have lapsed from the provisions of “Scrapping-ter” and “Balance and excerpt” following the non-payment of the installments originally provided for in 2020 which, according to the provisions introduced by the law converting the “Sostegni-bis” decree (Law no. 106/2021), they had to be paid by 31 July, 31 August, 30 September and 31 October 2021. The provision therefore provides that all the “Scrapping – ter “and” Balance and excerpt “of 2020, must be paid by 30 November 2021. By the same date, in order not to lose the benefits of the facilities provided, the installments of the” Scrapping-ter “payment plan must also be paid and the “Balance and excerpt” which were due in the year 2021. For the deferrals, the forfeiture is extended to 18 installments. For the installment plans that were in progress on 8 March 2020 (beginning of the period of suspension of collection activities following the Covid-19 emergency), the Agency clarifies that the extension from 10 to 18 of the number of installments which, in the event of non-payment, determine the forfeiture of the extension (for subjects with residence, registered office or operational headquarters in the municipalities of the so-called “red zone”, the suspension starts from 21 February 2020). At the same time, to allow interested parties to take advantage of the new facility, the deadline for paying the installments that were due in the suspension period of collection activities (i.e. those expiring from 8 March 2020) is deferred from 30 September to 31 October 2021. As of 31 August 2021) For installments granted after 8 March 2020 and for those relating to requests already submitted or which will be presented until 31 December 2021, the forfeiture, concludes the Revenue Agency-Collection, is determined in the case of non-payment of 10 installments, while for the installments requested starting from 1 January 2022, the forfeiture will occur after the non-payment of 5 installments, as ordinarily envisaged.