Bills of less than 5 thousand euros can be canceled. The accountant’s advice: when the debt reaches ten installments, in fact, the benefit of the extension lapses.
UDINE. Level the staircase? At the moment the company does not appear possible and the only solution, for those who find themselves with a backlog that can reach 18 monthly installments between 8 March 2020 and 31 August 2021, is to pay a sufficient number by 30 September to keep those past due below the ten o’clock threshold. In fact, when the debt reaches ten installments, the benefit of the extension lapses. Before the pandemic, however, the tax authorities were less tolerant of latecomers: it was in fact the Ristori decree that brought the number of unpaid installments from five to ten, which triggers the cancellation of the benefit.
The new instance
Precisely by virtue of the Ristori decree, a few more margins to get back in order can open up for those who had already lost the right to the extension before 8 March 2020, that is, before the first moratorium on payments, introduced with the Cura Italia. Since then five months of unpaid installments were enough to lose the right to the deferral, by 31 December of this year the debtors forfeited the benefit (if their delay does not exceed ten installments) can submit to the Revenue Agency Collection a new application to pay your debt in installments (usually up to 72 monthly installments, i.e. over 6 years). The maximum amount of debt that can be diluted without having to prove one’s conditions of economic difficulty was also raised to 100 thousand euros (from 60 thousand).
The sums that can be remitted
Positive news, compared to the pre-pandemic situation, also for those who had to face bills of less than 5 thousand euros for debts relating to the fiscal years up to 2010. Since the Sostegni decree has ordered the annulment of these charges, limited to payments that have not already been made, the related bills are destined to be trashed. Those who find themselves having to deal with deferral plans or amnesty measures (Scrapping-ter or Balance and excerpt) that contain only partially pending debts relating to cancellable debts, on the other hand, can request the recalculation of pending by submitting an online application to the Agenzia delle Revenue Collection. “This – points out the accountant from Udine Diego Cominotto – must be done before making the payments already foreseen, because it is not possible to ask for the return of what has already been paid, even if it is a question of sums that can be remitted”.
The judgment
In any case, the professional’s judgment on the amnesty is negative: «We are not looking at help for people and entrepreneurs in difficulty – declares Cominotto – but with yet another amnesty, the logic of which I see profoundly against. Choices like this show once again the undeferable need for a profound and radical rethinking of the collection system: the works are in progress and I believe that already in the autumn we could see the first tangible effects ».
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