Tax records and scrapping quater, times and ways to comply

Tax records and scrapping quater, times and ways to comply
Tax records and scrapping quater, times and ways to comply

Exam morning in cabinet for the mixed decree with the new fiscal measures, with various innovations for the tax bills. Among the main contents: the readmission within the terms of taxpayers forfeited from scrapping ter and from the balance and write-off; l’extension of the payment term for payment notices notified in the period from 1 September to December 31st and the number of installments whose non-payment results in the forfeiture of the installments in progress before the start of the Covid suspension; L’integration of the contribution to the Inland Revenue-Collection in the three-year period 2020-2022; simplification of the patent box discipline and refinancing of the automotive fund.

Suspension of tax bills, when and how to comply

The reform provides first of all that the payment of the installments to be paid in 2020 and those to be paid on February 28, March 31, May 31 and July 31, 2021 for the purposes of the facilitated definitions of the scrapping ter and of the balance and excerpt is valid if carried out in full by 30 November 2021.

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And again: for normal files notified from September 1st to December 31st, the deadline for payment is 150 days and no longer 60. Even those who have lapsed the payment in the Covid period can then be readmitted to installment and from 31 October 2021 will be able to resume paying in 18 installments instead of 10. Therefore, the acts and measures adopted and the obligations carried out by the collection agent remain valid from 1 October 2021 on the date of entry into force of the decree and, in relation to the payments of the suspended installments, the default interest paid, the penalties and the additional sums remain acquired. Finally, the Revenue-Collection Agency is guaranteed a additional contribution of 300 million in total.

The tax bills can be paid: online on Revenue Agency website – Collection by credit card issued in Italy; at the post office and at the bank; through the home banking of your credit institution (if the branch is present in Italy) or of the Italian Post Office (if account holder); at authorized bank and post office ATMs; at affiliated tobacconists with Itb, Sisal and Lottomatica banks; at the branches of the Collection Agent who issued them.

Tax bills, stop foreclosures upon payment of the first installment

Scrapping quater on the way?

The dilution of the tax bills could open the doors wide shortly to the scrapping quater, requested by Parliament to the Government. The latter should maintain the subsidized definition for the folders that expire after those involved in the scrapping ter, that is beyond November 30, 2020 and then in 2021. For these categories of folders, the deadline for paying them had already been postponed to November 30 this year. The folders in question should refer to the months included between 2018 and 2019.

Scrapping quater, extension and dates: here is who could be involved and how

End of penalties for formal offenses?

In the next tax collection reform, then, a incentive for supplementary declarations and a reform of sanctions based on the violations committed. Many, in the majority, propose to abolish penalties for formal offenses. In addition, we think about a discipline that allows the taxpayer to participate in the assessment procedure, constituting a true contradictory that does not exist today.


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