The Revenue Agency has confirmed that it has extended "from 30 April to 30 June 2021 the suspension of payments of all tax and non-tax revenue deriving from payment folders, executive assessment notices and INPS debit notices whose deadline falls on period between 8 March 2020 and 30 June 2021”.
In theory, therefore, payments should take place within the month following the end of the suspension of tax records, but since it is a Saturday, the deadline for payments has been postponed to Monday 2 August.
The suspension period for the notification of new folders, notices and all other deeds that fall within the competence of the Revenue-Collection Agency has also been extended until 30 June.
The postponements of files and payments due to the tax authorities are the direct consequence of the pandemic emergency but it is not certain that those in place are the last, both because the requests made by professionals and parliamentary groups in this sense overlap and both because the start of the summer season advises to avoid overlaps or hindrances to tourist activities which are laboriously getting back on track.
Of course, current tax compliance is not the only aspect of taxation. There is great expectation for the tax reform promised by the Draghi government and for which a special commission will work with the aim of presenting to Parliament in the coming months an organic reform that harmonizes the various proposals of the parliamentary groups (ranging from the flat tax of the League to the tightening of the Pd's inheritance tax) and which respects the criterion of progressivity in line with the Constitution repeatedly referred to by Prime Minister Draghi.
