Scrapping quater and Balance and excerpt and a new stop of payment bills, these are the 3 salient points that emerged from the approval of the agenda of last September 9th and beyond.
At the time when the Italian government was preparing to extend the obligation of the Green pass, the agenda was confirmed by the Chamber for rebalance the Revenue Agency – Collection. The Executive has undertaken to renew the terms of suspension of the tax bills, as well as to introduce a new facilitated definition, namely the Scrapping quater, all within the date of December 31, 2021.
Assuming that the August 31, 2021 the time period connected to the suspension of the collection activity as regulated by the Sostegni-Bis Decree (Legislative Decree no. 73/2021) has ended. Froml September 1, 2021, the Revenue Collection Agency has resumed the activity linked to the notification of bills, debit notices and notices of assessment. The debt collector took up the precautionary and executive collection procedures (administrative detention, foreclosure and so on), including the checks by the Public Administration provided for by article 48-bis of Presidential Decree 602/73.
Here is the picture of the latest news promoted by Brothers of Italy on the renewal of the suspension of payment bills and on the introduction of a new Scrapping quater. We will explain to you when and how the new facilitated definition of debts registered in the role and the stop to foreclosures will come to light.
Tax records: the commitment of the Italian government
Brothers of Italy presented a motion on various points relating to the Revenue Agency – Collection, with the full consent of most of the majority. In particular, the Italian government has undertaken to deepen the discussion on the possible extension that would affect the suspension of the tax collection and much more.
We would like to remind you that the suspension of the tax bills is not a new intervention by the Government, but rather an intervention registered 9 times since the first phase of the pandemic. In fact, the first suspension measure took place on February 20, 2020 referred to the “red areas”, then it was the turn of” 8 March 2020 espread over the entire Italian territory, until the next suspension is reached should hypothetically trigger at December 31, 2021.
There is nothing certain, but the approval of the agenda is present the Executive is committed to evaluate the introduction of new initiatives that directly involve the Revenue Agency – Collection.
On the other hand the tax amnesty which in fact is closing with the cancellation of 10 years of tax debts, it did not have the desired effect. Millions of citizens between the recovery of the Collector and the new notifications remain trapped in the hungry web of endless debts. It is also true that not all taxpayers look favorably on the introduction of new concessions on tax debts. But, it is important to acknowledge that we live in a society plagued by a profound pandemic crisis.
The fact remains that the proposal of the Brothers of Italy is very broad, let’s try to understand all the aspects that have wrested from the Executive the promise of new interventions on Collection.
Tax records: the novelties of the proposal
The agenda confirmed by the Chamber will have to follow a very specific procedure before becoming operational for all purposes of the law. However, for now the The Italian government has undertaken to consider dvarious aspects related to the Revenue Agency – Collection, including:
- consider introducing a new extension referring to the terms of suspension of tax bills strictly linked to the pandemic time period with the introduction of strict criteria, reducing accessibility;
- consider introducing a fiscal Peace that incorporates a new facilitated definition, namely Scrapping quater for pending disputes;
- consider introducing a halt to the precautionary and executive collection procedures.
New hypotheses in a minefield already from the resumption of Collection activity. However, it is not excluded that the new Scrap quater comes to life in the Budget Law 2022. Basically, once the way has been traced, everything no longer takes the form of political commitment, but of the Italian Government which will soon have to take into account the points approved on the agenda of 9 September 2021, undoing the knot on the start of a new Scrapping quater and sui other 3 pillars of the proposal, including:
- deferral of tax bills, with an extension of the deadlines for specific deeds;
- suspend the resumption of Active Collection from 1 September 2021, a block referring to foreclosures by the Collector.
- proceed with a new facilitated definition for debts registered in the role and pending disputes.
However, certainties are lacking in the absence of a official measure of the MEF, it will not be possible to speak of the suspension of the foreclosures of the Agent prepared for Collection. How is it possible that the new facilitated definition is inserted in the Budget Law 2022. The contents of the measure could find space in the Update Notes to the Economic and Finance Document (NaDEF), scheduled for 27 September 2021.
We recommend watching the YouTube video of Francesco Carrino on the new stop tax bills.
Tax records and facilitated definition: the due dates
As reported by the Revenue Agency – Collection of all payments relating to tax and non-tax revenues from debit notices, assessments and tax bills with deadlines expiring in the time period between March 8, 2020 until August 31, 2021, must be settled within the month following the suspension period and, therefore, by the date of September 30, 2021.
The installments of the tax bills due between 8 March 2020 and 31 August 2021 must be settled by the date of September 30, 2021. The installments of the bills with deadlines set after 31 August 2021 remain unchanged, maintaining the original deadlines.
It should be emphasized that the installments referring to deferred payment plans active on 8 March 2020, as well as those relating to the new extension plans granted after a request submitted by the date of December 31, 2021, in this case, as required by Law Decree no. 137/2020 the forfeiture of the benefit of the installment takes place after thefailure to pay 10 installments, aeven in non-consecutive form against the 5 non-payment installments normally provided for.
Therefore, in order not to incur the loss of the benefit as a result of forfeiture for non-payment, it is necessary that by September 30, 2021, the active installments referring to the deferred payment plan are paid.
Scrapping ter and Balance and excerpt: deadlines to be respected
In order not to lose the benefits of Scrapping ter, taxpayers who have regularized the payments of the 2019 installments and the subsequent installments with original deadlines in the first half of 2020 (Legislative Decree no. 73/2021), must comply with the following deadlines:
- September 30, 2021, referring to the installments of the Scrapping ter and Balance and excerpt with terms on July 31, 2020. The 5-day grace period is allowed, this means that payment must be made by October 5, 2021;
- 31 October 2021, referring to the installments of the Ter Scrapping with deadline on November 30, 2020. The 5-day grace period is allowed, this means that payment must be made by November 5, 2021;
- November 30, 2021 referring to the installments of the deferred payment plan for Scrapping ter with terms referring to the year 2021. The 5-day grace period is allowed, this means that payment must be made by December 6, 2021.
Tax records: partial extension arrives
The Executive has undertaken to evaluate the introduction of a new deferral in partial form and, in any case, the provision should arrive in a very short period of time, in consideration of the restart of the Collection activity.
Basically, the terms are now active and, at the same time, they are intertwined with the installments of the arrears with those referring to the Scrapping ter and Balance and excerpt. Without forgetting that the Collection is taking steps to write off the tax bills up to 5 thousand euros, which may include various residual debts.
Regarding the introduction of a new Scrap quater, the possible inclusion of the provision in the Budget Law 2022, in parallel with the tax reform. The contents of the measure could find space in the Update Notes to the Economics and Finance Document, due on 27 September 2021.
Accounting analyst, born in 1971.
Obtained the postgraduate diploma of Accounting Analyst, at theS. Rosa di Nola Professional Institute for Commerce, I have collaborated with various newspapers. I am currently a general information editor on pension, current affairs, taxation and employment issues. I have a pure bias on tax issues and I have chosen to help readers, with my words, to find a simple path in the complex labyrinth of legislation. The truth! I love to write, every news is worth telling, with heart, emotion and passion.
My motto is? “The value of a person lies in what he is capable of giving and not in what he is capable of taking”.