With a recent decree, a further extension of payment terms relating to the tax notice subject to suspension following the COVID-19 emergency was arranged.
In particular, the suspension now operates for amounts overdue in the period 8.3 – 31.12.2020, with consequent payment being made by 31.1.2021.
The suspension operates for payments due in the period 8.3 -31.12.2020, which therefore must be made in a single solution by 31.1.2021.
This suspension is valid for:
- tax notices issued by the revenue agency
- notices of assessment and executive debit notices issued by INPS (ex artt. 29 e 30, DL n. 78/2010)
- executive assessment documents issued by the Customs Agency for the purpose of collecting EU own resources and import VAT
- deeds of tax injunction issued by local authorities pursuant ex RD n. 639/1910
- executive documents issued by local authorities pursuant to art. 1, paragraph 792, financial law 2020