Revenue Agency drops bomb in July. Goodbye summer!

After a long period of restrictions, Summer finally arrives generously accompanied byRevenue Agency which resumes collection in all its force starting from July 1, 2021. Oh yes, you got it right, in spite of everything that we could say or do, the Collection starts quickly undermining the holidays of the Italians, with a barrage of payment notifications, payment notices and not to end direct foreclosures on the current account. and pensions and so on. In short, a rich basket of initiatives promoted against taxpayers.

A long history ofRevenue Agency – Collection it continues perpetually lasting for some time. On the other hand, the expiration of the date of the August 2, 2021 acquires a certain character, being the last useful day for millions of taxpayers to pay the bills to be paid in relation to the installments left dormant or, better still, suspended on 8 March 2020. In the case of nonpayment the effects of the benefit linked to the facilitated definition are lost. The latter event would put the taxpayer in an unfavorable position towards the Revenue Agency.

Lacking the benefits produced by the Scrapping Ter and Balance and excerpt the taxpayer is in the position of having to face the tax collection debt in full subtracted only from the installments paid which, in this case, the Collection considers as an advance.

While the taxpayers have ended up in limbo awaiting the amnesty on the residual value bills of not more than 5,000 euros, whose pending charges entrusted to the Revenue Collection Agency fall within the competence of the time period between January 1, 2000 and no later than the date of December 31, 2010. For this bundle of files, an automatic cancellation of office should be activated, as provided for in the first Sostegni decree, in particular as provided for by article 4 paragraph 4 of Law decree n. 41/2021.

In all this saying and doing the tax bills under 5,000 euros to be deleted they will have to wait for the official notification produced by the Ministry of Economy and Finance through a specific decree, in which the criteria, methods, as well as the dates referring to the charges of the folders that fall within the tax amnesty will be carefully indicated.

The Revenue Agency – Collection will resume all activities from 1 July 2021

News not elusive and deriving from the rumors of overlapping voices due to communications of the MEF which always come close to the various deadlines. It is not the first time that the Ministry of Economy and Finance has extended a deadline on the exact day of the payment deadline.

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However, this time it is different as the news is directly provided nice and fresh by‘Revenue Collection Agency that in a press release and through the latest update of the fax applications explained the changes in the field of Collection presented in the Sostegni bis decree, that is, referring to the Law decree n. 73/2021 made official on 25 May.

In short, in full joy, the Collection starts again kissed by the sea accompanied by the sun, under the umbrella. Beyond the poetic sentence, the sore point remains, according to what is sanctioned by article 9 paragraph 1 of the law decree n. 73/2021, the collection activity was deferred from April 30 and up to the date of June 30, 2021.

The Revenue Agency – Collection takes up the guidelines of the Cura Italia decree

The Revenue Agency – Collection suspends the activities of all the burden that weighs on the head of taxpayers whose deadlines fall within the time period betweenMarch 8 and up to the date of June 30, 2021. We are talking about the suspension until the end of June of the payment folders including the expansion plans, ie the installments, the executive assessments the purposes of income taxes, VAT and IRAP, INPS debit notices, the latter in particular replace the tax bill and refer to the compulsory collection of social security credits by INPS.

As sanctioned by article 68 c.1 of the law decree n. 18/2020, that is the Cura Italia decree, according to what is established by the legislation on tax collection suspension of payments a one-month period remains from the block. In other words, the taxpayer has one last month to be able to breathe again, within the following month and therefore by the date of July 31, 2021 payments must be regularized.

Why is the date of July 1, 2021 important?

On the merits of the date of July 31, 2021, the Revenue Agency points out that according to the calendar the deadlines that fall on a Saturday or public holidays are automatically postponed to the next useful day, which in this case falls on a Monday August 2, 2021.

As stated by ItaliaOggi, taxpayers have the suspension of payments until the date linked to June 30, 2021, for payments in which the deferral installments relating to payment notices with deadlines attributable to the date following that term, remain unchanged as the calendar continues deadlines set in the extension plan.

Furthermore, according to the provisions of annex 1 of the Prime Ministerial Decree of 1 March 2020, the period of interruption connected to payments for taxpayers whose residence is located in the so-called “red zone”, the terms linked to the suspension of payments started from February 21, 2020.

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From the July 1, 2021 according to the directives prepared by the Revenue Agency – Collection, collection activities resume with the notifications of all the arrears, as well as new folders, pension foreclosuresi, salaries and bill current, i administrative stops and so on. Therefore, on June 30th the term for the suspension of the Collection activity ends, which will resume for all legal purposes from July 1st 2021.

The Inland Revenue – Collection makes third-party foreclosures operational

It is important to understand that starting from the July 1, 2021 the Debt Collector promotes the precautionary and executive procedures by making operational, except in cases in which the taxpayers have submitted subsequent interventions. In other words, the Revenue Agency – Riscossione reactivating proceeds to foreclosures from third parties for the recovery of the credits present before the date of the official validity of the Law decree n. 34 of 19 May 2020, i.e. the Relaunch decree. Since July, the Debt Collector activates foreclosures on salaries, current accounts, pensions, as well as other indemnities.

The date of July 1, 2021 it is also important for the public administrations, which must provide for checks on non-compliance as required by article 48 bis of Presidential Decree no. 602/1973 before distributing payments to suppliers whose total value is greater than 5.000 euro.

Collection has never stopped

The Revenue Agency – Collection explained in the faq that the work and, therefore, loperations of the offices never had a real block, the activity connected to the functioning of the offices remained unchanged even in the period linked to suspension of payments of the Collection.

This is in order to allow taxpayers to be able to make requests to access the expansion plans of payment folders. It is therefore possible to present the request relating to the extension of the payment of the tax bills. In fact, the Revenue Agency – Collection will take charge of the extension requests by transmitting to the taxpayers the findings expected from the operation.

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Scrapping Ter and Balance and Extract: watch out for deadlines!

A postponement of payment was expected regarding the expiry of the facilitated definition, a deferral that has not arrived. There is no change regarding the expiry dates of the Scrapping ter and of the Balance and excerpt. This means that taxpayers must pay the installments relating to the time period of 2020 by the date of July 31, 2021, while they must regularize the installments due in 2021 by the date of November 30, 2021. It is important to respect these payments in order not to lose the benefits of the preferential definition.

What happens if on July 31 I miss the payment of the installments of the Scrapping ter and Balance and excerpt?

In case of non-payment the effects of the benefit are lost linked to the facilitated definition. The latter event would put the taxpayer in an unfavorable position towards the Revenue Agency. In the absence of the benefits produced by the Scrapping Ter and Balance and write-off, the taxpayer finds himself in the position of having to face the tax debt in full subtracted only from the installments paid which, in this case, the Collection considers as an advance.

Taxpayers who lose the benefits of the Scrapping Ter and Balance and write-off in the event of failure, late or insufficient payment of the installments, can submit to the Revenue Agency – Collection an application for payment in installments of debts registered in the role (article 19 of Presidential Decree no. 602/1973).

Accounting analyst, born in 1971.
Obtained the postgraduate diploma of Accounting Analyst, at theS. Rosa di Nola Professional Institute for Commerce, I have collaborated with various newspapers. I am currently a general information editor on pension, current affairs, taxation and employment issues. I have a pure bias on tax issues and I have chosen to help readers, with my words, to find a simple path in the complex labyrinth of legislation. The truth! I love to write, every news is worth telling, with heart, emotion and passion.

My motto is? “The value of a person lies in what he is capable of giving and not in what he is capable of taking”.

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