` – Stop to folders until August 31 and from next month the scrapping in installments will start again. This was communicated by the Revenue.Collection Agency which published the updates of the answers to the most frequently asked questions with the innovations introduced by the Labor decree later merged into the conversion law of the Sostegni.bis decree.
The provision provides the extension until 31 August of the final deadline for the suspension of the notification of the deeds, the collection procedures as well as the payments of the bills and installments, already arranged– The Agency also recalls that the new terms have been defined for the payment of the four installments of the “scrapping.ter” and of the two installments of the “balance and excerpt” expected in 2020 and not yet paid, allowing late taxpayers the possibility of dilute the payments over several months. The law, modifying the provision contained in the previous Sostegni decree which provided for the payment in a single solution by the deadline of 31 July 2021, grants the right to make the payments of the 2020 installments still due, dividing them in the months of July, August, September. and October 2021, without losing the benefits provided. The first appointment is therefore set for next 31 July (which being a Saturday will be postponed to 2 August) when the installments due on 28 February 2020 (for scrapping.ter) and 31 March 2020 (for the balance and excerpt) will have to be paid.–
New terms for scrapping.ter and the balance and excerpt
The installments due on 28 February 2020 (scrapping.ter) and 31 March 2020 (balance and excerpt) will be paid by 31 July 2021. Being a Saturday, the deadline is postponed to August 2, 2021; the installment expired on May 31, 2020 (scrapping.ter) must be paid by 31 August 2021; by 30 September 2021 the installments due on 31 July 2020 are paid (scrapping.ter and balance and excerpt); the installment due on November 30, 2020 (scrapping.ter) must be paid by 31 October 2021 The terms for the payment of the installments for February, March, May and July 2021 remain confirmed, which must take place by 30 November 2021.
For each deadline it is possible to make the payment by making use of the additional 5 days of tolerance granted by law (therefore for the deadline of August 2nd, payments made by August 9th 2021 will be considered valid). In case of payments after the deadline or for partial amounts, the benefits of the facilitated measure will cease and the payments made will be considered as an advance on the sums due.
On the website www.agenziaentrateriscossione.gov.it it is possible to request a copy of the Communication of the sums due and the payment slips as well as 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 to the legal requirements established by the Sostegni decree for the “debt write.off”.
Stop notifications of documents until August 31st
The law extends the final period of suspension until 31 August 2021 (previously it was 30 June 2021) for the notification of new bills, notices and all other acts within the competence of the Revenue.Collection Agency. The notification activity of the documents is suspended from 8 March 2020, in accordance with the provisions of the Cura Italia decree, the first provision issued following the health emergency.
Payments by 30 September
The final deadline for the suspension of payments of all tax and non.tax revenues deriving from payment notices, executive assessment notices, INPS debit notices entrusted to the Collection Agent is extended from 30 June 2021 to 31 August 2021, the expiry of which falls in the period between 8 March 2020 and 31 August 2021. The suspension also concerns the payment of the installments of the extension plans, expiring in the same period (for subjects with residence, registered office or operational headquarters in the municipalities of the so.called red zone referred to in annex 1 of the Dpcm 1 March 2020, the suspension starts from 21 February 2020). Payments for suspended deeds must be made within the month following the end of the suspension period, and therefore by 30 September 2021.
Foreclosures and collection procedures suspended
The precautionary and executive procedures such as administrative stops, mortgages and foreclosures remain suspended until 31 August 2021– The suspension also concerns the provision obligations deriving from third.party foreclosures carried out before the date of entry into force of the Relaunch decree, on salaries, wages, other indemnities relating to the employment or employment relationship, as well as pensions and similar treatments.
Therefore, the sums subject to attachment must not be subject to any restriction of unavailability and the attached third party (for example the employer) must make them available to the debtor (this even in the presence of assignment already ordered by the execution judge).
Once the effects of the suspension cease, and therefore starting from 1 September 2021, the obligations imposed on the third party debtor will resume (and therefore the need to make the amounts subject to attachment unavailable and paid to the Collection Agent until the debt)– Non.compliance checks by public administrations and companies with predominantly public participation will also remain suspended until 31 August 2021, to be made, pursuant to Presidential Decree 602/1973, before making payments for an amount exceeding five thousand euros. The public administrations can therefore proceed with the payment in favor of the beneficiary.