It starts again in September. Long installment times

stop sending folders and investigations for another two months, with collection activities resuming in September. Shorter installment resumption times, to avoid traffic congestion that may arise from August. Postponing at least until mid-summer also the prepayment of direct taxes submitted by taxpayers to the ISA (Synthetic Indicators of Financial Reliability). Imu down payment paid by owners who don’t have their property due to blocking evictions that have been going on for 15 months now. There is wide agreement in the Chamber on the tax package that will be embodied with the amendments to the decree Duplicate support And on these points, government approval was also found, except for the need for some technical investigation.

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On the other hand, the issue of dismissals is still a matter of controversy, falling on the shadows of the protest announced by the unions. Within the majority, there is no shortage of payments for a significant extension of the ban on employee bans. But a different solution can be envisaged, selective by sector: in particular, the idea of ​​​​adapting a possible extension of the mass acquires the percentage of using normal lay-offs.

Meanwhile, activities that will lead to the start of voting on the measure, which is expected next week after the various opinions have been formalized by the government, are continuing in the Budget Committee. The stage is the stage of “reported” amendments which should be just under 500: these are the most important amendment proposals indicated by the various political forces, given the material impossibility of voting on the thousands of amendments submitted and surviving the study. to accept.

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The corrections should be significant: There is a dowry of about 800 million earmarked for parliamentary interventions, but we’re also looking at nearly 4 billion that should not be used for non-repayable contributions, given corporate participation that turns out to be less than expected. However, these funds will remain in the business world both by raising the turnover threshold within which the entry into the benefit is made (from 10 to 15 million) and by strengthening the alternative channel of the “income statement” or attribution of the amount on the basis of the financial losses already incurred, Instead of a decrease in the volume of business. Another intervention in favor of the world of manufacturing will relate to the refinancing of the Sabatini Act for investments in machinery and equipment.

For tax bills and assessments, the appeal currently after the ban that began in conjunction with the Covid crisis is set for July 1, with payments due within one month, and therefore August 2 at the latest due to the deadline over the weekend. Although the government understands that sooner or later it will be necessary to return to normal life, it will tend to give another two months: postal correspondence by the Revenue Agency will resume from September, with the possibility of payment until the end of the month. On this occasion, the backlog of deadlines will also be eliminated for those who have chosen to pay the installments with the cancellation of the “third” or the “balance and extract”.

final date

As for the deadline for paying direct taxes, set by law on June 30, we are considering a deferment in favor of taxpayers participating in the ISA: in the lowest scenario it will be July 20, but the payment will arrive a month later or until the end of September (as happened in 2019). However, it must be borne in mind that the Ministry of Economy will need to know the amount of tax revenue in time to prepare the update note for the Economics and Finance Document (Nadef). Meanwhile, Lega, one of the most active players on the financial front, is already proposing to ease the next deadline, November, by deferring payments over the following months: This is assuming that exceeding the year does not cause problems for the government in terms of strict accounting.

Thelma Binder

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