expires on October 31, 2021

expires on October 31, 2021
expires on October 31, 2021

Folders in installments, for i lapsed a new opportunity opens up: it will be possible to pay within deadline of October 31, 2021 in order not to lose the benefits of the deferral plan granted by the Tax Collection Agency.

The Announcements is part of the measures on collection contained in the text of Tax Decree linked to the 2022 Budget Law, approved by the Council of Ministers on October 15, 2021.

In parallel to the extension of the number of unpaid installments involving the forfeiture from the installment plans of the tax bills subject to suspension, one is in fact arranged extension ex post the deadline of September 30 to pay the sums due, which is postponed to the end of October.

Folders in installments, in the Tax Decree new chance for the lapsed: deadline October 31, 2021

The collection package is the most substantial chapter contained in the text of the Tax Decree approved on October 15, 2021. The provision, which has always been the first step of the works that will lead to the launch of the Budget Law 2022, introduces a series of innovations aimed at making it easier to restart the activities of the Revenue Collection Agency.

If for a more accurate analysis it is advisable to wait for the final text of the Tax Decree linked to the 2022 maneuver, the draft currently in circulation helps to outline the framework of the Announcements provided for in the matter of collection, in addition to the postponement of the deadlines for scrapping and the balance and excerpt.

As for the tax bills, it is Article 3 that introduces measures on the rate payment and, next toextension from 10 to 18 the number of installments whose non-payment entails the forfeiture of installment plans granted before the Covid-19 suspension, a lifeline arrives for the lapsed.

The draft text of the Tax Decree provides in detail that:

“The debtors incurred, on the date of entry into force of this decree, in forfeiture of the extension plans referred to in article 19 of the decree of the President of the Republic of 29 September 1973, n. 602, in existence as of March 8, 2020, are automatically readmitted to the same plans, in relation to which the payment deadline of the suspended installments pursuant to article 68, paragraphs 1, 2 and 2-bis, of decree-law no. 18 of 2020 is set for October 31, 2021, without prejudice to the application to these plans of the provisions of paragraph 1 of this article. “

It is therefore provided that i lapsed debtors for non-payment of installments, relating to folders whose extension plans were in progress as of March 8, 2020 (start of the Covid suspension), they will be able to pay the amount due by deadline of October 31, 2021.

The extension ex post embraces the suspended installments pursuant to article 68, paragraphs 1, 2 and 2-bis, of decree-law no. 18 of 2020, which had to be paid by last September 30th.

The reopening of the terms will therefore apply to the suspended amounts from 8 March 2020 (21 February for the red areas referred to in Annex 1 of the Prime Minister’s Decree of 1 March 2020) and until 31 August 2021.

Folders in installments, forfeiture with 18 unpaid installments

It will also apply to debtors already incurred in forfeiture from the installment plans in place on 8 March 2020, theextension of unpaid installments which involve the revocation of the extension plan.

The new deadline of October 31, 2021 to pay the installments it is therefore connected to the novelty it brings the number of installments from 10 to 18 which, if not paid, lead to revocation of the installment payment granted.

The calculation of the unpaid installments must relate to all the sums included in the deferral plan. As you read on the website of the Revenue Collection, they are considered all missed appointments, even if not consecutive.

In any case, for the loads included in the installment plans whose deadlines pass to the end of October, the text of the 2022 Tax Decree specifies that:

  • remain valid the acts and measures adopted and the obligations carried out by the collection agent during the period from 1 October 2021 on the date of entry into force of this decree and without prejudice to the effects produced and the legal relationships arising on the basis of the same;
  • in relation to the payments of the suspended installments of the aforementioned plans possibly carried out in the same period, the default interest paid, as well as penalties and additional sums, remain acquired.

It should also be remembered that with the Fiscal Decree connected to the 2022 maneuver it is established that for the bills notified from 1st September to 31st December 2021 there will be 150 days to pay, instead of the 60 foreseen in the ordinary way.

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