The taxman comes knocking on the door again. From 1st September, the will reappear tax assessments and back payments will have to be dealt with, which have remained suspended due to the various extensions established due to the Covid-19 pandemic. There are also new dates for the Scrapping Ter and for the Balance and Excerpt.
Based on the provisions of the Sostegni Bis decree, the stoppage of the notification of deeds, collection procedures, payment of bills and installments will last until 31 August. From the following day, and therefore from 1 September, the collection will restart.
However, there are also other news to come. As Corriere della Sera writes, the Agenzia delle Entrate – Collections has published the updates of the answers to the most frequently asked questions with the news, explaining that the taxman has reformulated the deadlines within which taxpayers will have to payment of 2020 installments to maintain the benefits of 'Scrapping-ter'. For those of 2021, however, the deadline is set for November 30th.
According to the provisions, the payments of the 2020 installments can be made by spreading them over the months of July, August, September and October without losing the envisaged concessions. The first appointment was on 31 July, for the payment of the installments due on 28 February 2020 (for the scrapping-ter) and 31 March 2020 (for the balance and excerpt). The installment relating to May 31, 31 (scrapping ter) must be paid by next 2020 August; by the end of September the installments due on 31 July 2020 (scrapping ter and balance and excerpt); by 31 October 2021 those relating to 30 November 2020 (scrapping ter). The deadlines for the payment of the installments of February, March, May and July 2021 have been confirmed, which must take place by 30 November 2021
The Sostegni bis also extended from 30 June to 31 July the deadline for the suspension of payments of all tax and non-tax revenue deriving from payment folders, executive assessment notices, INPS debit notices whose expiry falls between 8 March 2020 and 31 August 2021. Finally, the precautionary and executive procedures such as administrative stops will also remain suspended for another week , mortgages and foreclosures.
