Nine days of extension for scrapping ter and balance and excerpt, two more months for the Irap payment, postponement to the end of the year of the payment term for the tax assessments notified from 1 September 2021 to 31 December 2021. These are just some of the extension measures contained in Tax-Labour decree which received the go-ahead from the Finance and Labor commissions of the Senate. The general debate on the provision in the Chamber begins today, Wednesday 1 December at 12,30.
Let's see, one by one, what are the extensions foreseen by the text.
SCRAPPING TER AND BALANCE AND EXCERPT
The deadline for paying the installments of the scrap ter and those of the balance and excerpt passes from 30 November to 9 December 2021, to which another five days of tolerance are added. So we arrive at December 14th.
PAYMENT FOLDERS
An amendment to the tax decree approved by the Senate Finance and Labor Commissions increases from 150 to 180 days from notification the deadline for payment (without default interest) of the notifications notified from 1 September to 31 December 2021. Simply put, there will be an extra month available to proceed with the payment of the amount due.
GOOD NOTICES
The window for the payment of amicable notices expired between 8 March and 31 May 2020 is reopened which, without the suspension of the collection established due to the pandemic, should have been made by 16 September 2020 or, with payment in instalments, by 16 December 2020. Based on the provisions of the decree, payment must be made by 16 January 2022.
IRAP PAYMENT
The deadline for the return of the IRAP exemption valid for those who have exceeded the state aid ceiling set by the Temporary Framework passes from 30 November 2021 to 31 January 2022.
SPORTS COMPANIES
For national sports federations, sports promotion bodies, professional and amateur sports associations and clubs, the deadline for payments relating to social security and welfare contributions and premiums for compulsory insurance has passed from 1st to 31st December 2021.
RELAUNCH HERITAGE FUND
News also for the relaunch heritage fund created to support companies affected by the crisis triggered by the pandemic. A six-month extension is foreseen, from 31 December 2021 to 30 June 2022, for the interventions carried out under the Temporary Framework on State aid.
ADMINISTRATION AGREEMENT
Until December 31, 2022, the supply agencies will be able to continue to use fixed-term supply contracts for periods exceeding 24 months, even non-continuous, without determining the obligation to establish a permanent employment relationship with the outsourced worker. The previous deadline was set at 31 December 2021.
ROLE EXTRACT
The extract from the register cannot be challenged unless the debtor who takes legal action demonstrates that the enrollment in the register could cause him prejudice for participation in a tender procedure, for the collection of sums owed to him by public entities or for the loss of a benefit in relations with a public administration.
OTHER AMENDMENTS
Important news on the IMU. An amendment to the Fisco-Lavoro decree provides for the possibility for spouses who own two properties in two different municipalities to choose which house to apply the exemption to IMU for the main house.
There is also an exemption for the Church from the payment of the Tari for the basilicas of San Giovanni in Laterano, of Santa Maria Maggiore, of San Paolo and other buildings, including the papal palace of Castel Gandolfo, the Gregorian University, the two palaces of Sant'Apollinare and the House of exercises for the Clergy of St. John and Paul.
The decree also establishes a fund for separated parents. As explained by the leader of the League, Matteo Salvini, separated parents with economic problems due to the pandemic will receive help of up to 800 euros a month to pay the maintenance allowance for children or ex-spouses. Finally established the cancellation of the inactivity requirement to receive thedisability allowance. The benefit will therefore also be recognized to those who have a disability equal to or greater than 74% and carry out a working activity.
