The truce is over, or almost. After more than a year of hiatus, they resume tax inspections by the Revenue Agency, which has already started notifying 15 million records accumulated in recent months. Warning: it's not about the yet tax assessments, which - based on the provisions of Sostegni decree – will remain frozen until the beginning of May. Instead, the disposal has already begun for assessments, good-natured notices, disputes, imposition of sanctions, recovery of tax credits, liquidation and rectification deeds. Documents of different types, but which share two characteristics: they expired in the period 8 March - 31 December 2020 and have so far been stationed in the tax authorities' archives due to the suspension of notifications during the Covid emergency.
Now we start again, albeit gradually. In the provision in which it announces the resumption of checks and notifications, the Revenue Agency explains that the mailings will follow the chronological order of issue: in other words, the oldest acts will come first and the newest ones last. Exceptions are possible "in cases of non-deferability and urgency - specifies the Agency - or for the purpose of completing tax obligations that require the simultaneous payment of taxes".
Initially, the relaunch decree had established that - for deeds suspended due to the pandemic and other than tax records - the assessment and collection activities should have been completed between 31 January and 2021 December 12. Later, however , the terms have been modified twice, up to XNUMX months as the definitive period between March 2021, 28 and February 2022, XNUMX. In this period of time, the tax authorities aim to distribute the notifications in a uniform manner.
As regards instead the tax assessments, the notifications will resume from May XNUMXst, the date from which the foreclosures on salaries and pensions. However, it cannot be excluded that a new extension may arrive on this front with the Sostegni bis decree.
