The Sostegni Decree, which is expected to be approved by the government next week, could contain some important changes in tax collection. In fact, a further suspension until April 30, 2021 of the deadline for making payments deriving from payment notices and executive assessment documents is almost certain. But, the news could not be limited to this, as it is probable that the notifications of the documents take place regularly although they can be paid after sixty days from the term of suspension. In addition, there is discussion of a new write-off of reduced-amount payables and a facilitated definition of amicable notices.
The Government keeps faith with the promises made the day after the expiry of the suspension of the collection, which took place on 28 February last.
In fact, the day before, the Ministry of Economy and Finance with a concise statement had reassured taxpayers that from 1 March they would find themselves having to pay the suspended amounts to delay as a new extension measure would soon be approved.
And this is happening with the Support Decree, now in the pipeline (approval should take place next week).
Even if nothing is certain and official yet, the first drafts of the decree begin to circulate and you can already begin to get an idea of what is cooking.
And from the first advances a different picture from how the matter has been treated up to now with the various anti Covid decrees that have followed one another in recent months.
Let’s try to go deeper, always keeping in mind that we are talking about one draft and, therefore, widely susceptible to changes before the official text of the decree is published in the Official Journal.
What is suspended until April 30th
The new decree, directly intervening on art. 68 of Legislative Decree no. 18/2020 (the so-called “Italian Care Decree”), differs from 28 February to April 30, 2021 the final date of the suspension period of the payment terms, deriving from payment notices, as well as from the executive notices provided for by law, relating to tax and non-tax revenues.
It is recalled that the aforementioned 68 had suspended the terms, expiring from 8 March to 31 May 2020, for the payment of sums deriving from:
– payment folders;
– executive assessments;
– customs enforcement checks;
– tax injunctions of local authorities;
– executive assessments of local authorities.
For these deeds it was established that the payments subject to suspension were made in a lump sum within the month following the end of the suspension period.
Furthermore, again with the Cura Italia Decree, it was established that the terms of the suspensions would run from the date of February 21, 2020 for natural persons who, on the same date of February 21, 2020, had their residence or operational headquarters in the territory of the municipalities identified in attachment 1 to the Prime Ministerial Decree of 1 March 2020 (so-called first red zone), and of subjects other than natural persons who, again on 21 February 2020, had their registered office or operational headquarters in the same municipalities.
Subsequently, with the other anti Covid decrees issued to deal with the emergency arising from the spread and persistence of the epidemic, the suspension period had been gradually postponed until it reached the last extension set for February 28, 2021 (art. 1 Legislative Decree no. 7/2021 transfused into art. 22 bis of Legislative Decree no. 183/2020, the so-called “Milleproroghe Decree”).
If so far we are talking about a simple two-month postponement of the suspension date, the new decree could go further and include some innovations.
In fact, the reference to paragraph 3 of art. 12 of Legislative Decree no. 159/2015, which inhibited the notification of payment orders during the suspension period.
Should this be confirmed, starting March 1, 2021, the collection agent will be able to notify the payment notices, which must be paid only once sixty days have elapsed from the end of the suspension period.
In other words, the debtors who are the recipients of these bills will be able to decide whether fulfill spontaneously, even before that last date, but, until the same date, the same bills will not produce additional charges, nor will the collection agent be able to initiate precautionary and executive actions of any kind.
As reported in the draft of the explanatory report to the new decree, until the end of the suspension period, therefore, the notified folders will have mere participatory function of the claim and the notice to comply contained therein will explain its effects from the expiry of the term of the suspension period, taking into account that the payments subject to suspension must be made in a single solution within the sixtieth day following that term.
Suspension of the scrapping installments and balance and excerpt
A separate chapter concerns the extension of the suspension of the payments of the installments of the facilitated definitions (so-called “scrapping ter” e “balance and excerpt”).
It is known, in fact, that always with the aforementioned art. 68 DL n. 18/2020 and subsequent amendments and additions, had been suspended until February 28, 2021, the installments of the facilitated definitions falling due in 2020 (precisely those expiring on February 28, March 31, May 31, July 31 and November 30, 2020).
Now, with the decree being approved, in addition to providing for a further suspension for these 2020 installments, a suspension of some of those expiring in 2021 should also be envisaged.
More precisely, if the rumors are confirmed, the payment should be made:
– by 31 July 2021, as regards the installments due on February 28, March 31, May 31, July 31 and November 30, 2020;
– by 30 November 2021, as regards the installments due on February 28, March 31, May 31 and July 31 2021.
Furthermore, the rule established at the time that the payment made within 5 days from the deadline does not invalidate the installment should apply.
Written out of debts of a reduced amount
Another remark should be made in the event that the new decree introduces a provision that provides for it excerpt of negligible debts, at no cost for taxpayers.
This should be a provision similar to that issued contained in art. 4 of the DL n. 119/2018 which provided for the write-off of debts up to 1,000 euros entrusted to collection agents from 2000 to 2010.
However, at least at the time of writing this comment, it is not yet certain whether the aforementioned will be confirmed threshold amount or, as rumored by many, the bar will be raised by a few thousand euros.
In any case, it should be the automatic cancellation of all debts of a residual amount, at the date of entry into force of the decree, within the limit of the amount that will be defined, including capital, interest for delayed registration in the role and penalties, resulting from the individual loads entrusted to the collection agents from 1 January 2000 to 31 December 2015.
Facilitated definition of amicable notices
Finally, it should be noted that a facilitated definition of the amounts due could arrive following the automated control of the declarations relating to tax periods 2017 and 2018.
In particular, the measure would affect subjects with an active VAT number on the date of entry into force of the new decree with a 33% reduction in the turnover of the year 2020 compared to the turnover of the previous year.
These subjects could enjoy, subject to a proposal made by the Revenue Agency, the reduction of penalties and additional sums requested with the reports of irregularities provided for in articles 36-to of Presidential Decree no. 600/1973, and 54-to of the Presidential Decree no. 633/1972.