Suspension of deadlines for tax and contribution fulfilments and payments (Article 62, paragraphs 1 and 6)
For all taxpayers, bureaucratic fulfilments whose deadline falls between 8 March and 31 May are suspended. Payment for these will need to be settled, without penalties, from 1 to 30 June 2020.
Suspension of payment deadlines for charges entrusted to the enforcement agent (Article 68)
With reference to tax and non-tax revenues, the payment deadlines falling between 8 March and 31 May 2020, arising from payment notices issued by collection agents, as well as the executive assessments of local authorities, are suspended. Payments due within this time frame must be made by the end of the month following the suspension period.
Postponement of administrative and accounting deadlines
(Article 107 paragraphs 1 and 2)
In consideration of the extraordinary public health emergency situation resulting from the spread of the COVID-19 epidemic and the objective need to reduce the administrative burdens of public bodies and organisations, including by deferring compliance and deadlines, the deadline for adopting annual accounts or financial statements relating to the financial year 2019, ordinarily set at 30 April 2020, is postponed:
a) 30 June 2020 for public bodies and organisations other than companies, which are recipients of the provisions of Legislative Decree of 31 May 2011, no. 91. Consequently, for supervised public bodies or organisations whose accounts or financial statements are subject to approval by the competent supervisory administration, the deadline for approving the accounts or financial statements relating to the 2019 financial year, ordinarily set at 30 June 2020, is deferred to 30 September 2020;
b) by 31 May 2020 for bodies and their instrumental organisations subject to the provisions of Title One of Legislative Decree 23 June 2011, no. 118. For the regions and the autonomous provinces of Trento and Bolzano, the deadlines for the approval of the 2019 financial statement by the Regional Council and the Provincial Council, respectively, are postponed to 31 May 2020 and 30 September 2020.
2. For the purposes referred to in paragraph 1, for the financial year 2020 the deadline for the resolution of the budget forecast referred to in Article 151, paragraph 1, of Legislative Decree 18 August 2000, n. 267 is postponed to 31 May 2020.
Mention for waiver of suspensions (Article 71)
By decree of the Minister of Economy and Finance, forms of commendation are foreseen for taxpayers who, not availing themselves of one or more of the payment suspensions provided for in this title and in Article 37, make any of the suspended payments and notify the Ministry of Economy and Finance.
