(Finance) – The stop communications and invitations from the Revenue Agencyexcept in specific cases of urgency and non-deferrability. Furthermore, the deadlines for some payments are suspended until Wednesday 4 September. As indicated by the Compliance decree this year they are expected two suspension periodsin which the Agency is prohibited from sending certain types of documents.
In detail from 1st to 31st August and from December 1st to 31st the tax administration – explains Fisco Oggi, the online magazine of the Revenue Agency – will not be able to transmit the following documents: communications on automated controls, communications on formal controls, communications concerning the results of the liquidation of taxes due on income with separate taxation, invitations to comply.
Only in cases where there are hypothesis of urgency and urgency it is possible to request an exemption from the ordinary suspension regime. For example, as indicated in circular no. 9/E of 2024, situations in which there is a danger for the collection, the sending of communications or documents that provide for the forwarding of a crime report (article 331 of the code of criminal procedure); the sending of documents intended for subjects subject to bankruptcy proceedings may constitute cases of urgency and urgency.
Furthermore, as indicated in the following, they remain in place paragraph 2 of article 10 of the Compliance Decree, the provisions contained in article 7-quater, paragraph 17, of Legislative Decree no. 193/2016, i.e. from August 1st to September 4th the 30-day deadlines for the payment of sums from automated checks, formal checks and payments relating to income subject to separate taxation are suspended.
As for the terms for the transmission of documents and information requested from taxpayers by the Revenue Agency or by other tax authorities, suspended from 1 August to 4 September, excluding those relating to requests made during access, inspection and verification activities, as well as refund procedures for VAT purposes.