Administrative lockdown until January 31, 2021 InvestireOggi.it

The suspension of the collection activity also concerns administrative stops. In particular, during the suspension period, 8 March 2020 – 31 January 2021, the Revenue Agency cannot proceed with the registration of any administrative detention. Therefore, an administrative blockade operates. To be precise, even if we have received a stop notice, until January 31st we could circulate freely with our vehicle without any violation of the law. In any case, the administrative detention cannot concern the vehicle used for the business activity as an instrumental asset. The reference is to those goods without which the activity cannot be carried out.

The administrative detention

If we don’t pay for a folder we could suffer the administrative detention (art.86 DPR 602/73) on our car.

The arrest procedure starts from a notice with which the Revenue-Collection Agency informs us that if we do not pay for the expired bill within 30 days, the car will be subject to administrative detention with registration of the detention in the Public Automobile Register (PRA).

The arrest is not recorded:

• if the debtor proves, within the aforementioned 30 days, that the vehicle is instrumental to the business activity or the profession exercised by him. (law decree no. 69/2013 so-called “decree of doing” converted with amendments by law no. 98/2013);
• for vehicles used or intended for use by people with disabilities.

In this regard, about the demonstration of instrumentality of the good, as reported on the portal of the Collection Agent,

the vehicle subject to the detention procedure must be owned (both by person and by legal entity) and the use of the vehicle must have relevance for the business or professional activity. It is necessary to present at our counters or send by registered letter with return receipt model F2 “Application for cancellation of notice of retained capital goods”, attaching the necessary documentation to certify the instrumentality of the vehicle

The model F3 to cancel the notice / cancel the administrative detention for vehicles used or intended for the use of people disabled.

The freezing of the administrative detention until January 31, 2021

From 8 March 2020 to 31 January 2021, the precautionary and executive recovery actions of the charges entrusted to collection are suspended. Until the same date, the tax collection agency cannot even proceed with the registration of administrative stops. This also applies if we received a stop notice.

Attention, if the administrative detention is already in place and we want to suspend or cancel it we can, alternatively:

1. 1. to pay fully the debt subject to administrative detention to obtain its cancellation or
   2. request a debt installment plan, pursuant to Article 19 of Presidential Decree 633/72.

On this last point, once the first installment, the administrative detention is suspended.

When the debt is fully paid, the Revenue-Collection Agency electronically transmits the cancellation order to the FORThe taxpayer, therefore, does not have to present any instance.

The administrative stop and the news on installments

Remaining on the installments, the Legislative Decree 137/2020, Ristori decree, has changed the discipline of the installments of the folders.

Indeed:

• for requests for installments submitted by December 31, 2021, the threshold for obtaining installments without presenting the ISEE is raised from 60 thousand to 100 thousand euros;
• for the acceptance measures relating to requests for installments submitted starting from November 30, 2020, the payment of the first installment of the installment plan determines the extinction of the executive procedures previously initiated.

On the executive procedures, it is necessary that the auction has not yet been held with a positive outcome or an application for assignment has not been presented, or the third party has not made a positive declaration or has not already been issued a provision for assigning the foreclosed credits.

Attention, for all plans give installments presented by 31 December 2021, the installment expires if 10 installments are not paid, even if not consecutive. The original discipline provides for forfeiture after 5 rate.

In fact, in 2021 it is easier and more convenient to request an installment plan and obtain the suspension of the administrative detention.

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