Monday 9 August the deadline for the first two 2020 installments relating to scrapping ter and balance and excerpt
UDINE. Last bell for tax laggards. In fact, the deadline for complying with the first two installments (due on February 28 and March 31, 2020) of scrapping ter and balance and excerpt expires on Monday 9 August. If taxpayers who, for one reason or another, have not honored the debt so far (some files date back to almost twenty years ago), from Tuesday they will lose all the benefits provided by the law for the so-called fiscal peace. In Friuli Venezia Giulia there are several thousand interested parties, taking into account that the applications received at national level are approximately 690 thousand (310 thousand for scrapping ter and 380 thousand for balance and excerpt).
The provision
Hours counted, dunuqe, to pay the installments of the scrapping ter and of the balance and excerpt expired in February and March 2020 and not yet paid. Payments made by 9 August will be considered valid, in consideration of the possibility granted by law to also use the additional grace days (5 working days) with respect to the payment deadline set on 31 July. In order not to lose the benefits of the facilitated definition, in fact, the conversion law of the Sostegni-bis Decree (Law 106/2021) provides for the possibility of paying the installments not yet paid in 2020 in four months.
The other deadlines
The installment expired on May 31, 2020 (scrapping ter) and by September 30, the installments expired on July 31, 2020 (scrapping ter and balance and excerpt) can be paid by 31 August. The installment expired on November 30, 2020 (scrapping ter) by 31 October 2021. The same conversion law also provides that there is time until November 30 for the payment of installments due in 2021. For each deadline, it is possible to make the payment by making use of the additional 5 days of tolerance granted by law. In case of payments after the deadline or for partial amounts, the benefits of the facilitated measure will cease and the payments already made will be considered as an advance on the sums due.
How and where to pay
You can make payments at your bank, at ATMs (ATMs) enabled for CBill payment services, with your internet banking, at post offices, tobacconists belonging to Banca 5 Spa and through the Sisal and Lottomatica circuits, on the portal www.agenziaentrateriscossione.gov.it and with the Equiclick App through the PagoPa platform. You can also pay directly at the counters, but only by appointment to be booked on the website in the “Book ticket” section. Finally, it is possible to make the payment by offsetting with non-prescribed, certain, liquid and due trade receivables (certified credits) accrued for administration, supplies, contracts and services to the Public Administration.
Online services
Anyone who is no longer in possession of the “Notification of the amounts due”, sent in 2019 by the Revenue Agency-Collection following the accession, containing the details of the amount due and the payment slips, can request a copy directly on the website www. Agenziaentrateriscossione.gov.it, on the pages dedicated to the scrapping measures ter and balance and excerpt, without the need for a pin and password, and receive it via email together with the relative bulletins. Those in possession of the credentials to access the reserved area of the site (Cie, Spid, credentials issued by the Revenue Agency, Inps and Cns credentials) can directly download the document from the reserved area of the site and at the same time proceed with the payment with the Pay-online service. Furthermore, if you do not intend to make the entire payment of the amount due, you can use the “Conti tu” service which allows you to select only some of the folders and notices that you actually want to pay in a facilitated form. On the Agenzia Riscossione website, it is also possible to use the service that allows you to verify the presence, among the amounts to be paid in the facilitated definition, of potentially cancellable charges based on the legal requirements set by the Support decree for the write-off-debts.
The accountant
“The deadline of 9 August – says the president of the Order of Accountants of Udine Alberto Maria Camilotti – is the last useful opportunity, after yet another 5-day moratorium, to be able to pay the first two installments of 2020, and benefit from the ‘facilitation, otherwise all bonuses are lost, i.e. the cut in interest and penalties and the cut in the principal amount for the balance and write-off. I understand everyone’s reasons and the financial difficulties that may have been in the year of the pandemic, but here we are talking about twenty years old tax debts. There was therefore a fairly adequate and very ample time to be able to pay, so it is time for the State to be able to collect and recover part of the money that would be due to it ».