The tax office adjusts to the relaunch dl: from scrapping rate to stop to the folders. The faq


The decree postponed a series of deadlines: installments for scrapping in December, payments from folders until August. Stop the foreclosures already in place on wages and pensions. Delay up to 10 installments allowed, extensions even for lapsed scraps. PA credits: payments over 5 thousand euros without checks. The Revenue-Collection Agency has published the answers to the most frequently asked questions on its website

The Italian tax authorities align themselves with the provisions of the relaunch decree. With the aim of leaving more liquidity in the pockets of Italians, a series of peremptory deadlines have been postponed: the scrapping installments (there is time until December), the payments from folders (until August). Stop the foreclosures already in place on wages and pensions. A series of measures designed not to burden families and businesses hit hard by the coronavirus pandemic (LIVE UPDATES – THE SPECIAL). The Revenue-Collection Agency has published the answers to the most frequently asked questions, the so-called FAQs, on its website. Here are the main news.

Until when are the payments of the Revenue Agency – Collection folders suspended?


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The deadline for the suspension of the notification of new folders and the sending of other collection deeds, including the possibility for the Agency to initiate precautionary and executive actions, such as administrative stoppages, mortgages, differs to 31 August (before it was 31 May). and foreclosures. More time also for payments deriving from the files, the debit notices and the 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.

Can new folders be notified during the suspension period (from 8 March 2020 to 31 August 2020)?

No. During the suspension period – from March 8, 2020 to August 31, 2020 – the Revenue-Collection Agency will not notify payment cards, even by certified e-mail (pec). If you have a folder notified long ago, which expired after 8 March, the terms for payment are suspended until 31 August 2020. Payments subject to suspension must be made by 30 September 2020.

Should payments not made because subject to suspension and which must be made by 30 September be paid in one solution?


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Not necessarily. For payment folders expiring in the suspension period you can also request an installment. In order to avoid the activation of recovery procedures by the Revenue Agency – Collection, it is appropriate to submit the application by 30 September 2020.

How do installments work?

The payment of expiring installments is suspended from 8 March to 31 August 2020. These installments must be paid in any case by 30 September 2020. During the suspension period, the Revenue-Collection Agency will consider the installment requests. Operations continue and therefore the requests will be processed and the expected feedback will be sent. The decree extends from 5 to 10 the maximum number of installments, even non-consecutive, which entail the forfeiture of the installment plan in the event of non-payment. This facility is applied to existing installment plans and to those that will be granted against applications filed until 31 August 2020.

Will precautionary or executive procedures be activated at this stage?

No. During the suspension period the Agenzia delle Entrate-Riscossione will not activate any new precautionary (e.g. administrative or mortgage) or executive (e.g. attachment) procedures.

Before March 8, 2020, I received a notice of downtime of my vehicle (or a mortgage notice), which I would have to pay within the next 30 days. If I still have not been able to pay it, can I use the car (or is a mortgage registered on the property)?


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From March 8 to August 31, the precautionary and executive recovery actions of the loads entrusted to the collection are suspended and therefore, until the latter date, the Revenue-Collection Agency will not proceed with the registration of administrative stops (or with the registrations of mortgages). Only after August 31, in the face of the failure or full payment of the debt and, in the absence of an installment request, the Agency may request the registration of the administrative detention on the vehicle (or the registration of the mortgage on the property) .

I have an administrative detention already registered for an old unpaid folder. Can I pay and request the cancellation or suspension of the administrative detention during the suspension period provided for by the Decree?

Yes. During the suspension period provided for by the Decree, you can pay the debt subject to administrative detention in full to obtain its cancellation or request a debt installment plan and pay the first installment to obtain consent to suspend the administrative detention.

I underwent the garnishment of the salary before the entry into force of Decree no. 34/2020. Will my employer continue to withhold the retention to the extent required by law?

Until 31 August 2020, the obligations deriving from foreclosures with third parties, carried out before the date of entry into force of Decree no. 34/2020, if related to sums due as salary, wages, other indemnities relating to the employment or employment relationship as well as pension and similar treatment. Therefore, the employer, from the entry into force of the Decree and until 31 August 2020, will not make the related deductions that will resume, except for any debt payment, from 1 September 2020.

I am unable to pay the installments of the “Scrap-ter” and / or “Balance and Excerpt” by the due dates of the year 2020. Do I lose all the benefits of the Facilitated Definitions if I pay late?


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No. The Decree gave the possibility to pay the installments due in the year 2020 of the “Scrapping-ter” and of the “Balance and excerpt” by December 10, 2020 without applying interest and without losing the benefits of the Facilitated Definitions .

If I do not respect the legal deadlines but I pay the installments of the “Scrap-ter” and the “Balance and excerpt” by December 10, 2020, which bulletins should I use?

To make the payment you can continue to use the bulletins contained in the “Communication of the sums due” already in your possession even if you make the payment on different dates than the original ones. If you have lost the “Communication” you can always ask for a copy with the online service.

Will payments of all installments of the “Scrap-ter” and / or “Balance and excerpt” expiring or expiring in 2020, made within 5 days after the deadline of 10 December 2020, also be considered regular?

No. The Decree provides that the deadline of 10 December 2020 does not allow for any delay. Therefore it is necessary to be careful, because the payment of the installments of the “Scrapping-ter” and / or of the “Balance and excerpt”, made after 10 December 2020, will be acquired as a down payment on the entire debt and the taxpayer will lose the benefits of the facilitating measures.

I have not paid the installments of the “Scrapping-ter” and / or the “Balance and excerpt” expiring by December 31, 2019 and therefore the ineffectiveness of the Facilitated Definition has been determined. Can I now ask for the installment of the debt?

Yes. The Decree provides for the possibility of requesting the installment (ex article 19 of Presidential Decree no. 602/1973) of the debts subject to “Scrapping” or “Balance and excerpt” for which the taxpayer has lost the benefit of the Facilitated Definition , not having paid the installments that were due in the year 2019 within the relevant terms.

Revenue Agency-Collection has temporarily closed its branches to the public due to the emergency COVID-19. What can I do to pay or for urgent and non-deferrable requests?


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In relation to the suspension of collection activities until August 31, 2020 provided for by the “Relaunch Decree”, the branches of the Revenue-Collection Agency on the national territory will remain closed to the public until further notice. The operation of the Agency will however be guaranteed through online services and the usual listening channels dedicated to assisting taxpayers who, for the occasion, have been enhanced to support any urgent and non-deferrable requests. On the portal all the information is available for obtaining assistance and making payments directly online.

I must receive the payment of a professional service from a Public Administration but I have an expired payment card of an amount greater than 5 thousand euros. Will the public administration make checks on the collection agent and block the payment?

No. The Decree provided that during the suspension period, Public Administrations must not check the presence of debts not yet paid to the collection agent (article 48-bis of Presidential Decree no. 602/1973). Any checks already carried out, even before the start of the suspension, which have revealed a situation of default but for which the collection agent has not yet notified the deed of attachment, are devoid of any effect and the public administrations proceed to the payment to the beneficiary.

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