• Patuelli: "The pandemic debt is not serious further on businesses and households. Tax is more equitable"

  • Tax, Castelli: "Spread the accumulation of installments due on August 2"

Share

July 26, 2021 Folders stop in August while the installments of the scrapping and of the balance and excerpt not paid in 2020 will restart in August but in installments: that is, the installments expired on February 28, 2020 (scrapping-ter) and the March 31, 2020 (balance and excerpt). Since it is a Saturday, the deadline is postponed to August 2, 2021 and so on. This was communicated by the Inland Revenue-Collection which has disseminated the Faq on the tax innovations envisaged by the Sostegni-bis decree. For the installments due in 2021, the deadline of 30 November remains confirmed.



In particular, the law contains the extension until 31 August 2021 of the final deadline for the suspension of the notification of deeds, of the collection procedures as well as of the payment of the bills and of the installments. The provision also defined new terms for the payment of the four installments of the "scrapping-ter" and of the two installments of the "balance and excerpt" expected in 2020 and not yet paid, allowing late taxpayers the possibility of diluting payments in several months.



The law, by modifying the payment forecast in a lump sum by the deadline of July 31, 2021, grants the right to make the payments of the 2020 installments still due, dividing them in the months of July, August, September and October 2021, without losing the concessions provided. The first appointment is therefore set for next 31 July (which being a Saturday will be postponed to 2 August) when the installments due on 28 February 2020 (for scrapping-ter) and 31 March 2020 (for the balance and excerpt) will have to be paid. .



Here are in detail the main clarifications contained in the Faq on the latest measures.



NEW TERMS FOR SCRAP-TER AND BALANCE AND EXCERPT

Law no. 106/2021 has redetermined the terms for the payment of the installments of the "scrapping-ter" and of the "balance and excerpt" foreseen in 2020. In order not to lose the benefits of the facilitated definition, those who are up to date with the 2019 payments must make the payment of the installments not yet paid in 2020 in four months starting from July 2021. In detail: by 31 July 2021 the installments due on 28 February 2020 (scrapping-ter) and 31 March 2020 (balance and excerpt) will be paid. Being a Saturday, the deadline is postponed to August 2, 2021; the installment expired on May 31, 2020 (scrapping-ter) must be paid by 31 August 2021; by 30 September 2021 the installments due on 31 July 2020 are paid (scrapping-ter and balance and excerpt); by October 31, 2021, the installment expired on November 30, 2020 (scrapping-ter) must be paid.The terms for the payment of the installments of February, March, May and July 2021 remain confirmed, which must take place by November 30, 2021. For each deadline it is possible to make the payment also using the additional 5 days of tolerance granted by law ( therefore, for the deadline of August 2nd, payments made by August 9th 2021 will be considered valid).



STOP NOTIFICATIONS OF DEEDS UNTIL 31ST AUGUST

The law extends the final period of suspension until 31st August 2021 for the notification of new bills, notices and all other deeds within the competence of the Inland Revenue-Collection.



PAYMENTS BY SEPTEMBER 30th

The final deadline for the suspension of payments of all tax and non-tax revenues deriving from payment notices, executive assessment notices, INPS debit notices entrusted to the Collection Agent, has been extended from 30 June 2021 to 31 August 2021, the expiry of which falls in the period between 8 March 2020 and 31 August 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 so-called "red zone").



SUSPENDED FOREIGNMENTS AND COLLECTION PROCEDURES

The precautionary and executive procedures such as administrative stops, mortgages and foreclosures remain suspended until 31 August 2021. The suspension also concerns the provision obligations deriving from foreclosures from third parties carried out before the date of entry into force of the Relaunch decree (19/5/2020), on salaries, wages, other indemnities relating to the employment or employment relationship, as well as by way of of pensions and similar treatments. The verifications of default of the Public Administrations and of the companies with prevalently public participation will also remain suspended until 31 August 2021, to be carried out, pursuant to art. 48 bis of Presidential Decree 602/1973, before making payments for an amount exceeding five thousand euros.