Stop paying for bills, notifications, notifications and foreclosures until 31 December 2020. The Revenue and Collection Agency announces the publication of the Faq (answers to the most frequently asked questions), on the extension of the suspension of tax obligations, provided for with law decree ‘Urgent provisions on tax collection’, published yesterday in the Official Journal.
Among the measures of the new provision, the deferral to December 31, 2020 of the suspension deadline for notification and payment of bills, previously set at October 15, 2020 by the decree law August, leaving unchanged only the deadline for the payment of the 2020 installments of the facilitated definition.
In addition, the concession relating to the longer term of forfeiture of the installments submitted by 31 December 2020, consisting in the non-payment of ten installments, even if not consecutive, instead of the five installments ordinarily provided.
Payment bills and notices suspended
Stop until the end of the year for the payment of all tax and non-tax revenues deriving from payment notices, debit notices and notices of assessment entrusted to the Collection Agent from 8 March. Payments must be made within the month following the expiry of the suspension period and, therefore, by January 31, 2021.
Stop notifications and foreclosures
Boccati, until 31 December, also the notification activities of new bills, other collection deeds as well as the obligations deriving from foreclosures from third parties, carried out before the date of entry into force of the relaunch decree, on salaries, salaries, other related indemnities to the employment or employment relationship, as well as by way of pensions and similar treatments. Until 31 December 2020, the sums subject to attachment must not be subjected to any restriction of unavailability and the attached third party (for example the employer) must make them available to the debtor (this even in the presence of assignment already ordered by the judge of the execution).
Installments, forfeiture in 10 installments
For the extension plans already in place as of March 8, 2020 and for the measures for accepting requests submitted up to December 31, 2020, the forfeiture of the debtor from the installments granted is determined in the event of non-payment of ten installments, even consecutive, instead of the five installments ordinarily provided. For taxpayers who have forfeited the benefits of the facilitated definition (scrapping-ter, balance and excerpt and facilitated definition of EU resources), due to failure, insufficient or late payment of the installments expired in 2019, the possibility remains in force to request the deferral of payment for the sums still due.
PA credits, payments without verifications
Non-compliance checks by public administrations and companies with predominantly public participation will also remain suspended until 31 December 2020, before making payments for an amount exceeding five thousand euros. Any checks that may have already been carried out, even before the start of the suspension period, remain ineffective if the collection agent has not notified the attachment deed and the public administrations can then proceed with the payment in favor of the beneficiary. .
Scrapping and balance and excerpt
The new decree law did not intervene on the deadlines for the scrapping-ter and the balance and excerpt. The deadline of 10 December 2020 is therefore confirmed, by which taxpayers in good standing with the payment of installments due in 2019, can make payments on installments due in 2020 without losing the benefits of the subsidy measures.
In partnership with Adnkronos
– .
