The updated Faqs have been published, following the extension of the suspension of payments and payment notes, established with the August decree. The Revenue Agency – Collection has updated the answers to the most frequently asked questions on its website with some important clarifications regarding collection, compared to the provisions of the previous Cura Italia and Relaunch law decrees.
In particular, the August Decree extends the suspension of payments of all tax and non-tax revenues deriving from payment notices, debit notices and notices of assessment entrusted to the Revenue Agency-Collection until 15 October 2020. The suspension also concerns the notification of new bills, foreclosures and other collection deeds.
Payments, notifications and procedures suspended
The August decree extends the time span of the subsidy measures already contained in the Cura Italia decree and the subsequent Relaunch decree. In particular, the new provision differs from October 15 (previously it was 31 August) the final term of the suspension of the notification of new folders and the sending of other collection documents, including the possibility for the Agency to initiate precautionary and executive actions, such as administrative stops, mortgages and foreclosures.
More time also for payments deriving from folders, come on debit notices and give it notices of assessment executive entrusted to the Collection Agent, expiring from 8 March (for subjects with residence, registered office or operational headquarters in the municipalities of the so-called “red zone” from 21 February 2020), which will remain suspended until October 15, 2020 and must be carried out within the month following the expiry of the suspension period, therefore by November 30, 2020.
Always up to October 15 the suspension of the obligations deriving from the foreclosures with third parties, carried out by the Collection Agent before May 19, 2020 (date of entry into force of the Relaunch Decree), on salaries, wages or other allowances relating to the employment or employment relationship, as well as by way of pensions and similar treatments. Therefore, up to this date the sums subject to attachment must not be subject to any restriction of unavailability and the third party must make them available to the debtor; this even in the presence of assignment already ordered by the execution judge. Once the effects of the suspension have ceased, and therefore from 16 October 2020, the obligations imposed on the third party will be operational again.
Rate
The suspension of payments also concerns the installments of the extension plans due between 8 March and 15 October 2020. The payments of the suspended installments must be made by November 30, 2020.
For all installments outstanding on 8 March 2020 and for new plans granted following applications submitted by 15 October 2020, the forfeiture of the deferral occurs in the event of non-payment of 10 installments, even if not consecutive, instead of 5 ordinarily provided.
Scrap-ter
The dl August did not intervene on the deadline of the Scrap-ter he was born in Balance and Extract. Therefore, the deadline within which to make the payments of the installments due in 2020 remains fixed at December 10, 2020 (there are no five days of grace).
For taxpayers who are up to date with the payment of the installments due in the year 2019 of the Scrap-ter, of the Balance and excerpt and of the facilitated definition of EU resources, the failure, insufficient or late payment at the relative due dates of the installments to be paid in the year 2020, does not result in the loss of the benefits of the facilitated measures provided that the full payment of the same is made by 10 December 2020.
Credits PA
They will remain suspended until October 15, 2020 Even the verification of non-compliance by Public Administrations and by companies with prevalent public participation, to be made 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. .
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