To increase the appeal of the amnesty, the law could also provide for the possibility of repaying the debt with Equitalia in installments, since the current obligation to pay the entire debt in a single solution was one of the main obstacles to the success of the amnesty. The payment in installments, however, should be a possible and particularly onerous possibility, in order not to be discriminatory against those who have not been able to use it up to now. Precisely this consideration could end up excluding the installment in the extension provision.
Nothing to be done, however, for the expansion of the tax records and the executive assessments admitted to the amnesty: the deadline for entrusting the compulsory collection of October 31, which currently identifies those affected by the scrapping, seems destined to remain unchanged.
The so-called "scrapping" of the files consists of the possibility offered to taxpayers to settle the debts emerging from tax reports or executive assessments entrusted to collection by 31 October with the payment of taxes and penalties, but without interest for delayed registration and without the moratorium ones. The condition is that payment is made by 28 February and in a single solution.
Although we always think of the Equitalia files, the provisions of the stability law concern all debts owed to state offices, tax agencies, Regions, Provinces and Municipalities (therefore also fines for infringements of the highway code), entrusted to all agents of the collection, not only in Equitalia.
The extension provision currently under study would not be implemented, in any case, if not close to the current deadline of February 28, in order not to discourage adhesions to the amnesty that are emerging in recent days close to the first deadline.
The replacement in the current government structure constitutes a further unknown factor on the road to the extension. The provision must be adopted with a decree law, since it is necessary to intervene on paragraphs 618-623 of article 1 of the recent stability law 147/13. The new government will have to be fully in charge to adopt it and the legislative offices ready and oriented towards the postponement. After that, the decision of the new minister will be decisive.