Payments suspended until 31 December
Decree Law no. 129/2020, published in the “Gazzetta Ufficiale” no. 260 of 20 October 2020, containing “Urgent provisions on tax collection”, postponed until 31 December 2020 the deadline for the suspension of the collection activity – previously set at 15 October 2020 by the “August Decree” – of all tax and non-tax revenues deriving from payment slips, debit notices and assessment notices entrusted to the Collection Agent.
Therefore, all payments due from 8 March to 31 December 2020, which must be made within the month following the expiry of the suspension period and, therefore, by 31 January 2021, remain suspended.
It should be noted that for persons with residence, registered office or operational headquarters in the municipalities of the so-called “red zone” (Annex 1 of the Prime Ministerial Decree of 1 March 2020), the suspension shall take effect from 21 February 2020.
The same Decree-Law also provided for the extension of the facility relating to the longer term forfeiture of instalments submitted by 31 December 2020, consisting in the non-payment of ten instalments, even non-consecutive, instead of the five instalments normally provided for.
The suspension of the notification of new files, other collection acts and obligations arising from seizures from third parties made prior to the date of entry into force of the Decree-Law no. 34/2020 (“Decreto rilancio”), on salaries, wages, other indemnities relating to the employment or occupation relationship, as well as pensions and similar benefits, has also been extended until 31 December 2020.
The new Law Decree no. 129/2020 did not affect the expiry dates of the “Rottamazione-ter” and “Saldo e stralcio”, which had already been amended by Law Decree no. 34/2020. Therefore, the deadline by which taxpayers in good standing with the payment of instalments due in 2019 can make the payments of instalments due in 2020 without losing the benefits of the facilitation measures remains confirmed on December 10, 2020.
For taxpayers who forfeited the benefits of the Facilitated Definition for missed, insufficient or late payment of the instalments due in 2019, the possibility, introduced by Law Decree 34/2020, to request deferment of payment for the amounts still due remains in force.