The Senate had inserted the extension in the second paragraph of article 1 of decree law 151, with the new letters d-bis, d-ter and d-quater. If the conversion law had been approved by Friday, the deadline for parliamentary ratification of the decree law, the extension to 1 March would have entered into force from Saturday 31 March, without interruption with respect to the deadline of 28 February set by the Stability law for the facilitated settlement of debts registered in the register.
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 last, through the payment of taxes and penalties, but without interest for late registration to the role and without the moratorium ones. The condition for the amnesty is that the payment is made by 28 February and in a single solution.
The Senate had inserted the extension to 31 March in the Salva Roma decree law, also specifying that the facilitated closure also concerns tax debts deriving from tax injunctions, in order to include those notified directly by local authorities, without the "passage" through Equitalia .
Now the Government or Parliament will have to find another solution to extend the February 28 deadline. There are only a few hours left and, therefore, it may perhaps be the Government to provide for them, when re-presenting some provisions of the "Salva Roma", which it is foreseeable that it intends to precede. Otherwise there will be the possibility of a reopening of the terms after the deadline. What is certain is that the taxpayers affected by the provision had by now relied on the extension, perhaps postponing the related obligations.
In any case, if a new regulation intervenes to regulate the postponement of the deadline, it is desirable that it does not forget - as the Senate had done - to also extend the date of 15 March, until which the Stability law suspended the collection of the sums for which scrapping procedures are possible.
The opportunity could also be taken to clarify the fate of the contributory debts to INPS, which the Equitalia offices do not seem to want to consider as included in the amnesty, despite the fact that the will of the legislator appears to be different.
