Here are the answers to the most frequently asked questions that provide some clarifications on the changes introduced in the field of collection by the Tax Decree (Legislative Decree No. 146/2021), published in the Official Gazette of 21 October 2021. In particular, the provision provides for longer times for the payment of payment notices notified by the collection agent between 1 September and 31 December 2021 and a new opportunity for taxpayers who have lost the benefit of “Scrapping-ter” or “Balance and excerpt” for not respecting the new payment terms of the 2020 installments that were introduced by the Sostegni bis Decree. Wider margins are also foreseen in order not to lapse from an installment payment that was already in progress on 8 March 2020 (i.e. before the start of the suspension period due to the Covid-19 emergency).
FIVE MONTHS TO PAY FOR FOLDERS
The DL n. 146/2021 extends from 60 to 150 days (5 months) the deadline for making the payment of the payment notices notified by the Revenue-Collection Agency in the period between 1 September and 31 December 2021. Therefore, until the expiry no interest on arrears will be due after 150 days from the notification and the collection agent will not be able to proceed with the recovery activity.
SCRAPPING, NEW CHANCE UNTIL 30 NOVEMBER
The tax decree provides for the readmission within the terms of the taxpayers who have lapsed from the provisions of “Scrapping” and “Balance and excerpt” following the non-payment of the installments originally envisaged in 2020 which, based on the provisions introduced by the law converting the “Sostegni- bis “(Law no. 106/2021), had to be paid by 31 July, 31 August, 30 September and 31 October 2021. The provision therefore provides that all the installments of” Scrapping-ter “and” Balance and excerpt “of 2020 , must be paid by 30 November 2021. By the same date, in order not to lose the benefits of the facilities provided, the installments of the “Scrapping-ter” and “Balance and excerpt” payment plan must also be paid. expiring in the year 2021.
DILATIONS, FORFEITURE EXTENDED TO 18 INSTALLMENTS
For the installment plans that were in progress as of 8 March 2020 (beginning of the suspension period of collection activities following the Covid-19 emergency), the number of installments will be extended from 10 to 18 which, in the event of non-payment, determine the forfeiture of the extension (for subjects with residence, registered office or operational headquarters in the municipalities of the so-called “red zone”, the suspension starts from February 21, 2020). At the same time, to allow interested parties to take advantage of the new facility, the deadline for paying the installments that were due in the suspension period of collection activities (i.e. those expiring from 8 March 2020) is deferred from 30 September to 31 October 2021. as of August 31, 2021). For installments granted after 8 March 2020 and for those relating to requests already submitted or that will be submitted until 31 December 2021, the forfeiture is determined in the case of non-payment of 10 installments, while for installments requested starting from 1 January 2022, the forfeiture will occur after the failure to pay 5 installments, as ordinarily envisaged.