The Revenue Agency has provided clarifications with regard to the tax measures provided for by the Sostegni Decree, with regard not only to the amnesty, but also to the extension of the scrapping ter and the extension of the terms for the 2021 installments.
Tax Peace, the details of the Inland Revenue: suspension of the folders
Among the first clarifications of the Tax Authority, it is communicated on the site that pending the implementation decree, to be issued within 30 days from the conversion of the decree into law, it is collection of all bills suspended condoned from the provision of the Draghi government: that is, those for an amount of less than 5 thousand euros and registered in the role between 2000 and 2010 for taxpayers with a declared income in 2019 of less than 30 thousand euros.
Taxpayers’ debts to the state will therefore remain frozen and without consequences, for those who meet the requirements, up to the conclusion of the procedures for converting the provision approved by the executive into law and the issuing of the implementing decree of the Ministry of Economy and Finance.
On its portal, the Agency replied to the “faq“, The most frequently asked questions relating to article 4 of Support Decree and it has also published a vademecum with which it arranges all the measures regarding collection currently in force introduced in the period of health emergency.
Tax Peace, the details of the Inland Revenue: suspension of notifications
The suspension for thenew folder notification activity, notices and all other acts within the competence of the Revenue-Collection Agency.
The stop has also been extended until the end of April verification of default by Public Administrations and companies with prevalently public participation, so the administrations can proceed with the payment in favor of the beneficiary. However, the acts and measures adopted from 1st March 2021 to 22nd March, the date of entry into force of the Sostegni decree, remain valid.
Tax Peace, the details of the Inland Revenue: scrapping ter
Regarding the scrapping ter and to the balance and excerpt, the Tax Authority specifies how the extension concerns the cases not lapsed by the amnesty on the date of expiry of the extension. In order not to lose the benefits, therefore, those who are up to date with the payments for 2019 must make the payment of the installments scheduled and not yet paid in 2020 by 31 July 2021. The payment of the installments scheduled for 2021, on the other hand, must be made by November 30, 2021.
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