Scrapping Ter and balance and excerpt: the deadline to pay the 2020 installments is set for 9 May. This was clarified by the Revenue-Collection Agency in the Faq on conversion law of the Sostegni-ter decree.
Scrapping ter and balance and excerpt: all deadlines
Talking about scrapping ter and balance and excerpt, the issue of deadlines is rather confusing. In theory, in fact - according to the amendments to the decree introduced by Parliament - the right to two tax benefits is maintained if these terms for payments are respected:
- 30th April for installments originally due on 2020;
- 31 July for the installments of 2021;
- 30th November for those of the 2022.
However, if we consider the margin of five days of tolerance plus public holidays, the result is that the expiry of April 30 slips, in fact, to May 9.
The general rule not to decay
Obviously, the five days of grace also apply to the other deadlines. But be careful: those who do not even respect these terms or are unable to pay the sums in full lose the right to use the scrapping ter or the balance and excerpt. At that point, payments already made will be considered as a deposit on the amount due.
The conversion law also established the extinction of any executive procedures initiated following the failure, partial or delayed payment by 9 December 2021 of the installments due in the years 2020 and 2021.
How do you pay?
They must be used for payment the bulletins already sent by the Revenue Agency-Collection and refer to the original due dates of the installments of each year. Anyone who has lost them can request a new copy of the bulletins on the Revenue Agency website.
But for the installments of scrapping ter and balance and excerpt others are also available payment channels:
- Bank Office;
- enabled ATMs;
- payment services Cbill;
- internet banking;
- post offices;
- tobacconists belonging to Banca 5 SpA;
- Sisal and Lottomatica circuits;
- web portal or branches of the Revenue Agency;
- the Equiclick App through the platform PagoPa.
Anyone who wants to pay at the Revenue Agency counters must make an appointment online, in the section of the site "Find the counter and book".
Finally, you can make the payment by set off against non-prescribed, certain, liquid and payable trade receivables (so-called certified credits) accrued for administrations, supplies, contracts and services towards the Public Administration.
Scrapping ter and balance and excerpt: who can be readmitted
The possibility of readmission a scrapping ter and balance and excerpt it will concern the over 530 thousand taxpayers who lapsed due to non-payment by 9 December of the installments due in 2020 and 2021.
The audience divided by region…
At the regional level, according to the calculations of the Revenue-Collection Agency, Lazio is in first place with 77.719 taxpayers involved, followed by Campania with 65.209 and Lombardy with 64.752. In fourth place is Puglia with 39.565 taxpayers, followed by Tuscany (38.542), Sicily (35.793), Emilia Romagna (29.837), Calabria (29.261), Piedmont (28.459), Veneto (27.908), Sardinia (21.883), Liguria (14.200), Marche (13.987), Abruzzo (13.951), Umbria (10.306), Friuli Venezia Giulia (6.849), Basilicata (6.550), Trentino Alto-Adige (3.391), Molise (3.046) and finally Valle D'Aosta with 1.047 taxpayers.
…and by city
Among the cities, in the lead we find Rome with 56.236 taxpayers interested in the new readmission opportunity scrapping ter and balance and excerpt. Followed by Naples (33.337), Milan (30.050), Turin (15.757) and Salerno (14.080).
