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December 15, 2021 The final go-ahead for the Government Decree Law on tax matters arrived in the afternoon from the Chamber of Deputies, with 340 votes in favor and 44 against. Among the innovations introduced to the text that had been presented in the first reading: a mini deferral - to 9 December - of the terms for the installments of the scrapping ter and of the balance and excerpt installments.



All the measures of the provision voted in Parliament There is


also an easing - for the period 2021-2024 - of the constraints to contain the expenses of "Amco", the Treasury company specialized in the management of impaired loans. 



Extended from 31 December to 30 June 2022, the operation of the "Intended assets" - a State instrument to support the recapitalization of Italian companies - together with an expansion of the interventions.  



Cig Covid: terms reopened


The terms for the Cig Covid - Redundancy fund - reopened on 31 December while further obligations are envisaged for employers on the safety side.



In the fiscal field, the extension of the payment deadline from 1 September to 31 December of this year has been ordered from 150 to 180 days. Furthermore, the non-contestability of the role extract - albeit with exceptions - and the reopening of the terms until January 16, 2022, for payments due following amicable notices expired between March 8 and May 31 2020 and not executed by on 16 September 2020 (or by 16 December 2020 in the case of payment by installments).   



Simplification of tax return receipts


A simplification introduced, again in the first parliamentary passage, finally lightens the load of receipts to be kept in the event of a correction to the tax return sent through the pre-filled 730 - it will be sufficient to keep those relating to the changes made to the model proposed by the Revenue Agency.

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