4) to November 2, 2021 (October 31 and November 1 are holidays) the November 2020 installment.
As regards the installments originally due in 2021, up to July, an extension has been arranged to next November 30th. For each of these deadlines there is a tolerance of five days of delay. It should also be reiterated that the non-payment or delayed payment of even one of the quotas of the facilitated definition determines the lapse of the amnesty, with the consequence that the initial debt is restored, including penalties and interest on arrears.
Remittance in terms of installments due in 2020
To meet the needs of debtors, the tax decree news provided for a remittance in terms of all installments initially due in 2020, allowing payment, without any increase, by next November. The deadline at the end of November is also confirmed for the shares with a payment deadline, originally up to last July. Basically, for November 30 (actually, for December 6, considering the delay tolerated) a real “jam” of payments is announced.
Another problem addressed in the provision in question concerns the resumption of payment of deferrals with the Revenue-Collection agency. In this regard, please note that, due to the suspension of payments, not all the installments due between 8 March 2020 and 31 August 2021, equal to 18 installments, have been paid.
The suspended debt should have been paid by last September. However, the Revenue-Collection Agency specified that, since the forfeiture of the repayment plan was achieved with the non-payment of ten total installments, the debtor could also have paid in September an amount equal to nine previous installments, plus that of the month of September. In this way, in fact, the interested party would have remained below the forfeiture threshold and could therefore have resumed the monthly payments of the original plan. However, it is not difficult to imagine that even the payment of the nine installments (ten with the September one) could have proved prohibitive for many debtors.