Revenue Collection Agency: new moratorium on payments and restart of collection activities

The Council of Ministers with a decree law approved on the night between Saturday 17 and Sunday 18 October has ordered, among other measures, a further suspension of the notification activity of new tax bills/debit notices, as well as of the payment deadlines deriving from the notification of tax bills/deferral plans already agreed and expiring between 03.08.2020 and 12.31.2020, with the final date of payment postponed to 31 January 2021. The provision also provides for a further suspension, until 31.12.2020, of any precautionary/executive procedure, resulting from the failure to pay the amount due to the Collection Agent.

No changes, however, to the deadline for scrapping and settlement and write-off: the deadline of 10 December remains confirmed, which does not allow for delays or insufficient payments.

The Legislative Decree has also extended the greater tolerance for those who request debt installment plans with the collection agent by the end of the moratorium, i.e. by 31 December. In this case, in order for the deferment plan to expire, it will be necessary to have omitted the payment of at least 10 installments (even non-consecutive ones) instead of the 5 installments prescribed ex lege.