The terms for the scrapping of roles and the balance and excerpt have been reopened
The Budget Commission of the Senate approved the Ddl. of conversion of the Sostegni ter decree 27 January 2022 no. 4 and among the new measures in the DL course there is also the new opportunity granted in the course there is also the new opportunity granted to the subjects who have lapsed from scrapping and the balance of the excerpt to late pay the expired installments 2020 and 2021 without losing the benefits provided for by the so-called tax rate.
The amendment therefore rewrites the deadline calendar, allowing even more time for the scrapping installments ter for 2022 and in particular it will be possible to pay:
– by 30.04.2022 (extended to 02.05.2022 being April 30 on Saturday) the installments due in 2020;
– by 31.07.2022 (extended to 01.08.2022 being July 31 on Sunday) the installments due in 2021;
– by 30.11.2022 the installments due in the year 2022;
In all three cases, the contribution can make use of the 5-day tolerance rule, meaning that payments made within and no later than 5 days after the ordinary deadline will be considered timely.
Failure to comply with the above deadlines will lead to the forfeiture of the benefit with the consequence that in addition to the residual debt, the original penalties and default interest will have to be paid.
Finally, the amendment also extinguishes the executive procedures initiated as a consequence of the forfeiture of the scrapping ter and of the balance and excerpt but the sums, eventually paid, will remain definitively acquired and will no longer be repeatable.