Scrapping of files, assessments and taxes: here are the FAQs on the relaunch decree

Revenue Agency-Collection has published on its website the answers to the most frequently asked questions (Faq) regarding the new measures in favor of taxpayers introduced in the matter of collection by the Relaunch Decree (DL n. 34/2020) published in the Official Gazette n . 128 of 19 May 2020.

The provision, in particular, provides for the suspension of payment deadlines until 31 August deriving from payment cards, debit notices and assessment notices entrusted to the Collection Agent. The suspension also relates to the notification of new files, procedures and other collection documents. The 2020 installments of the “scrapping-ter” and the “balance and excerpt”, if not paid on the relevant due dates, can be paid by December 10th. There is also a stop to the foreclosures of wages and pensions already started and softer rules for installments arrive. News also for public administration payments.

Through the contents of the Faqs, the Agency directed by Ernesto Maria Ruffini continues with the in-depth analysis of the changes to the collection regulations in the Covid-19 emergency period, already illustrated in the tax vademecum published in recent days.

SUSPENDED NOTIFICATIONS AND PAYMENTS OF FOLDERS AND NOTICES
The Relaunch Decree extends the time span of some facilitating interventions already provided for in the previous “Cura Italia” decree (DL n. 18/2020). In particular, the new provision differs from 31 August (before it was 31 May), the deadline for the suspension of the notification of new folders and the sending of other collection documents, including the possibility for the Agency to take precautionary and executive actions, such as administrative stoppages, mortgages and foreclosures. More time also for payments deriving from folders, debit notices and executive assessment notices entrusted to the Collection Agent, expiring from 8 March, which will remain suspended – also in this case – until 31 August 2020 (before it was May 31). Suspended payments must be made by 30 September 2020. The possibility of requesting an installment payment remains valid whose application, in order to avoid the subsequent activation of recovery procedures by the Agency, must be submitted by 30 September 2020.

STOP TO REPRESENTATIONS ALREADY STARTED ON SALARIES AND PENSIONS
Among the innovations there is also the suspension from May 19, 2020 (date of entry into force of the Relaunch Decree) until August 31, 2020 of the obligations deriving from foreclosures with third parties concerning wages and pensions and other similar indemnities, carried out by the Agent of collection before the provision comes into force. Therefore until 31 August 2020, the employer / pension institution will not make the related deductions and the sums will be made available to the debtor. The provisions made before the suspension period remain unchanged and the amounts already paid to the Collection Agent before the entry into force of the provision are not refundable.

THE “SCRAPPING” CAN BE PAID BY 10 DECEMBER
The Decree provides for greater flexibility for the payments of the installments foreseen for the year 2020 of the “scrapping-ter” (expiring February, May, July and November) and the “balance and excerpt” (March and July) which, if not executed at the relevant deadlines, they can be made by the deadline of 10 December 2020, without losing the facilities provided and without additional charges. For the deadline of 10 December 2020 there is no 5-day tolerance.

UP TO 10 INSTALLMENTS DELAYED
The suspension of the payments also concerns the installments of the extension plans expiring between 8 March and 31 August 2020. The payments of the suspended installments must be made by 30 September 2020. The Decree then introduces a new regulation that expands the expiry terms. For all installments in place on 8 March 2020 and for new plans granted following applications submitted by 31 August 2020, the expiry of the extension occurs in the event of non-payment of 10 installments, even non-consecutive, instead of 5 ordinarily expected.

DILATIONS ALSO FOR DECAYED SCRAPS
With an amendment to the legislation on the “scrapping-ter and on the” balance and excerpt “(Legislative Decree 119/2018 and Law 145/2018), the Decree provides that taxpayers who have lapsed from the benefits of the facilitated definitions for the failure, insufficient or late payment of the installments expired in 2019, may present the request for installment payments for “scrapped” and unpaid debts.

PA CREDITS, PAYMENTS OVER 5 THOUSAND EURO WITHOUT CHECKS
In the period of suspension from 8 March to 31 August 2020, the Public Administrations can proceed to the payment of what is due to their creditors, without first checking for the presence of any overdue debts of amounts exceeding € 5,000, payable to the beneficiary of the payment, eventuality that according to the ordinary norm (ex art. 48-bis DPR n. 602/1973) determines the block of the credit. All checks that may have already been carried out, even before the start of the suspension period, remain void of any effect if the Collection Agent has not notified the attachment order and the public administrations proceed with the payment in favor of the beneficiary.



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