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On the night between Monday and Tuesday 15 March, the go-ahead from the Budget Commission to issue the support decree ter with which the government gives a new chance to the lapsed of the fiscal peace arrived. After the first mini-reopening envisaged by the support decree bis (Legislative Decree No. 146/2021) which set the deadline for paying the expired installments of the fiscal peace at 31 December, the new corrective approved by the Senate puts the 512 thousand taxpayers who have not paid the account with the installments of the scrapping ter and of the balance and excerpt.
The new calendar
According to the new article 10 bis of the support ter inserted with the approved amendment, the calendar of deadlines is rewritten within which the payment of the scrapping installments-ter and the balance can be made, without losing the benefits of the facilitated definition. excerpt expiring in the years 2020 and 2021. Not only that. In light of the new dates, the terms for the payment of the installments due in 2022 have also been moved. Here are the new terms to re-enter the fiscal peace: * by 30 April 2022, the installments due in the year 2020; * by 31 July 2022, the installments due in the year 2021; * by November 30, 2022, the installments due in the year 2022.
Mini delay allowed
The exception to mini delays also applies to the new deadlines for scrapping ter and the balance and write-off. In fact, the introduced rule provides that late payments made within five days of the deadline are considered valid for the purposes of the facilitated definition.
Stop to executive actions
With the amendment, which will enter into force from 29 March, any executive procedures initiated following the forfeiture of the scrapping ter and the balance and excerpt initiated in these three months in which the taxpayers who have fallen from the fiscal peace have been called to pay are extinguished. their debts plus interest and penalties. At the same time, the corrective specifies that the amounts relating to the debts definable pursuant to the aforementioned facilitating provisions, possibly already paid for any reason before the same date of entry into force of the new measure, remain definitively acquired and are not repeatable, as mentioned on 29 March.