The DL 18/2020 provided various measures of economic support and has also intervened on the deadlines and tax obligations
DEPOSITS (ART. 61). For taxpayers who earned revenues and compensation of up to €2 million in 2019, payments due from 8 March to 31 March are suspended. The payments affected by the suspension are those of VAT, additional IRPEF and withholding taxes, as well as social security and welfare contributions and compulsory insurance premiums. For the effect of the aforementioned suspension, the payment must be made in a single instalment by May 31 or in 5 monthly instalments with first instalment from May. Regardless of the turnover declared in the previous year, taxpayers operating in the tourism, catering, gaming and sports sectors can access the above mentioned suspension. It’s interesting (and it can be read in art. 62, paragraph 7) that professionals, commercial agents and representatives with a turnover of less than 400,000 Euros may, upon presentation of a specific declaration, avoid withholding taxes in relation to revenues and compensation received between 17 March (i.e. the date of entry into force of the provision in question) and 31 March. The purpose of this facilitation resides in the willingness to grant greater liquidity: withholdings not made must be paid by May 31 or in 5 monthly instalments, with the first instalment due in May. It has also been provided (ART. 68) a suspension of payments of the loads entrusted to the Revenue Agency - Collection contained in the payment folders, in the executive assessment notices of the Revenue Agency, Customs and INPS, injunctions of local authorities. In this case, payments due from 8 March to 31 May must be made, in one instalment, by 30 June 2020. For all those who have opted for the "scrapping-ter", the instalment due (February 28, 2020) is extended to May 31, 2020. The same applies to the instalment for the payment of the "balance and dismantlement" roles: the deadline on March 31, 2020 is postponed to May 31, 2020. Please note that all payments - tax and contributory - possibly made will not be refundable.
FULFILMENTS. In relation to tax obligations (ART. 62) - other than payments and withholding taxes and withholding taxes relating to the regional and municipal surtaxes - expiring from 8 March to 31 May, the deferment to 30 June 2020 has been ordered. The single certifications (CU) must in any case be sent within March 31, 2020.
INCOME REVENUE AUTHORITY (ART. 67). The Income Revenue Agency's liquidation, control, assessment, collection and litigation activities are suspended from 8 March to 31 May. For the same period, the time limits for providing answers to the requests for questions and, in any case, those of tax advice are suspended. However, and here we invite you to pay close attention, a two-year extension has been provided for the forfeiture of the offices (ART. 67, last paragraph).
SUSPENSION OF JUDICIAL TERMS. Lastly (ART. 83) as far as the judicial activity is concerned - in the period from 8 March to 15 April - all hearings that do not have the character of urgency are suspended and postponed ex officio to a later period, as well as the expiry of the time limits for the completion of any act (notification of appeals, appeals, submission of pleadings, etc.). (CL)
