D.L. AUGUST: further news regarding the methods of deferring current payments already suspended during the months of March, April, May 2020

The art. 97 of Legislative Decree n. 104/2020, so-called "August Decree", in force since 15.08 last year, provides for the possibility of making tax and contribution payments, already suspended during the months of March, April, May 2020 without applying penalties and interest:

a) for an amount equal to 50% of the suspended sums: in a single payment by 16.9.2020, or in a maximum of 4 monthly installments of the same amount (first installment by 16.9.2020);

b) for the remaining 50% in a maximum of 24 equal monthly installments (first installment by 16.1.2021).

It should be noted that the new regulatory provision represents an option granted to taxpayers as a further relief.

In summary, it is therefore possible to make the payment of the entire sum relating to the suspended payments by 16.9.2020 on the basis of the provisions introduced by the so-called "Relaunch Decree" (single solution by 16.09 p.v. or in a maximum of 4 installments with the first starting from 16.09 p.v.), or adhere to the new methods introduced pursuant to the Legislative Decree. August, according to the subdivisions described above in points a) and b).

Suspension of payments of sums deriving from payment slips and debit notices, already subject to suspension

With the modification of paragraph 1 of the art. 68 of the Legislative Decree Cura Italia (now converted into law), the suspension of sums deriving from payment orders and debit notices is further deferred from 08.31.2020 to 10.15.2020, with the consequence that the suspended payments must be made in a single payment by 11.30.2020, instead of the previously established 09.30.2020.