The government gives with one hand, and with the other takes double.
The Legislative Decree which extends the terms for resuming collection activities, extending the suspension period of tax bills until 31 December 2020, however, re-introduces the postponement of the limitation period and forfeiture, a rule already provided for by the Cura Italia decree and subsequently canceled after not a few controversies.
In detail, the draft of the tax decree establishes, modifying article 68 of the decree-law of 17 March 2020, n. 18, converted, with amendments, by law 24 April 2020, n. 27, which:
"With reference to the charges, relating to tax and non-tax revenues, entrusted to the collection agent during the suspension period referred to in paragraphs 1 and 2 bis, are extended by twelve months:
- a) the term referred to in article 19, paragraph 2, letter a), of legislative decree no. 112;
- b) also in derogation from the provisions of article 3, paragraph 3, of law no. 212, and subject to the provisions of article 157, paragraph 3, of the decree-law of 9 May 2020, n. 34, converted, with amendments, by law 17 July 2020, n. 77, the terms of forfeiture and prescription expiring in the year 2021 for the notification of payment orders. With regard to the terms of forfeiture and prescription expiring in 2020 for the notification of payment notices, the provisions of Article 12, paragraph 2, of Legislative Decree 24 September 2015, no. 159. "
A novelty that, for the Revenue Agency, represents a favorable measure for the taxpayer, because, according to a regulation, in this way the Agency will not be obliged to send all the new folders, relating to 2015, by the end of the year. However, this means that the bills can be issued until 12/31/2022 for those maturing at 202 and at the same deadline for those that would have been prescribed in 2021.
After the two-month extension for tax obligations envisaged in the period between 8 March and 31 May, Legislative Decree no. 18 of 17 March 2020 accompanied the extension of the statute of limitations envisaged by Legislative Decree no. 159 of 24 September 2015.
Two months against two years. In practice, taking as an example the assessment activities on tax returns, the novelty translates into the postponement to 31 December 2022 of the terms for tax checks relating to 2015 and 2014 in the event of an omitted return. Now we are heading towards eternal persecution.
The dream for the PD, the nightmare for the taxpayers. All passed for a perhaps to the taxpayers.
This is a machine translation of a post published on Scenari Economici at the URL https://scenarieconomici.it/hanno-rinviato-le-cartelle-si-ma-vi-prolungano-di-due-anni-laccertamento-il-regalo-avvelenato-di-conte/ on Thu, 22 Oct 2020 14:09:32 +0000.