L’Revenue Agency has recently published the updates of the responses to FAQ on the suspensions of tax bills, which was extended until August 31st by the Sostegni-bis decree. In addition, clarifications were released regarding the new deadlines regarding the scrapping-ter and of the balance and excerpt.
Tax records: new procedures during the suspension period
Therefore, the D.L. 73/2021, Sostegni-bis decree, has decided to extend the suspension of tax bills until 31 August, where the suspension deadline it was set for June 30th. As mentioned also in the new FAQ of the Revenue Agency, until 31 August there is a stop to the notification of new tax bills and other collections as well as of the procedures for collection, precautionary and executive measures, which cannot be registered or made operational until the suspension period.
Furthermore, the obligations deriving from the foreclosures with third parties carried out, prior to the date on which the Relaunch decree (19/5/2020), on salaries, wages, other allowances relating to the employment or employment relationship, as well as by way of pensions and similar treatments. Therefore, the sums that are subject to attachment are not subject to any restriction of unavailability and the attached third party must make them available to the debtor.
Tax records: new deadlines also for scrapping-ter and the balance and excerpt
And that’s not all, since the deadlines for the scrapping-ter and the balance and excerpt have also been revised. In detail, for taxpayers in good standing with the payment of installments 2019, failure, insufficient or late payment of those due for the year 2020 it does not result in the loss of the benefits of the Facilitated Definition, always if the aforementioned will be paid in full by:
- July 31, 2021, for the installment due on February 28, 2020 of the “Scrapping-ter” and the “Facilitated definition of EU resources” and for the installment due on March 31, 2020 of the “Balance and excerpt” (five days of tolerance are foreseen. , therefore, take place by 9 August 2021);
- August 31, 2021, for the installment due on May 31, 2020 of the “Scrapping-ter” and the “Facilitated definition of EU resources”;
- September 30, 2021, for the installment due on 31 July 2020 of the “Scrapping-ter”, the “Balance and excerpt” and the “Facilitated definition of EU resources”;
- October 31, 2021, for the installment due on 30 November 2020 of the “Scrapping-ter” and the “Facilitated definition of EU resources”.
For payment within this new deadline, the five-day grace period referred to in Article 3, paragraph 14-bis, of Legislative Decree no. 119 of 2018.