Tax bills, scrapping ter, balance and excerpt, mortgages, foreclosures, installments and payments of the public administration. There are many innovations introduced by the relaunch decree on the subject of collection to lighten the burden on taxpayers in these months of extreme crisis linked to the coronavirus pandemic. With the warning that all the rules could be changed in Parliament, let's see what are the main interventions launched by the government.
TAX CERTIFICATES, MORTGAGES, FORECASTS
The suspension of the terms for payments linked to tax collection notices, debit notices and executive assessment notices - which according to the decree Care Italian should have lasted from 8 March to 31 May - it is extended until 31 August 2020. The postponement of the deadline also affects the notification of new folders, procedures and other collection deeds, including the possibility for the Revenue Agency to initiate actions precautionary and executive such as administrative stops, mortgages and foreclosures. The foreclosures already started on salaries and pensions are also interrupted. Suspended payments must be paid by 30 September 2020. Same deadline also for installment requests.
SCRAPPING TER AND BALANCE AND EXCERPT
The relaunch decree also intervenes on the deadlines for the payment of the installments of the "scrapping ter" of the tax bills (February, May, July and November) and of the "balance and excerpt" (March and July). Anyone who fails to make payments within the deadlines will have until 10 December 2020 to comply without losing the right to the facilitated procedure and without having to pay penalties or default interest. But be careful: the deadline of 10 December is mandatory, i.e. it does not include the 5 days of tolerance allowed for the ordinary terms.
Not only that: those who have lost the right to the benefit of the "scrapping ter" or the "balance and excerpt" due to failure, insufficient or late payment of the installments due in 2019 can now request the payment of debts already scrapped and unpaid by installments.
INSTALLMENTS: UP TO 10 DELAYS ALLOWED
For tax debt installment plans already started on 8 March 2020 and for all those started following requests submitted by 31 August, the payment tolerance doubles. The possibility of paying in installments, in fact, expires after the non-payment of 10 installments (even non-consecutive), instead of the five envisaged by ordinary legislation.
PA PAYMENTS WITHOUT CHECKS
Also until 31 August, public administrations can pay debts to suppliers without first verifying whether or not they have overdue debts of an amount exceeding 5 thousand euros, a circumstance which normally determines the blocking of the payment. The checks already carried out (even before the start of the suspension period) remain ineffective if the collection agent has not notified the attachment deed.
Read the guidance of the Revenue Agency.
