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Law Decree n. 129 dated 20 October 2020

Urgent provisions on tax collection

Law Decree n. 129/2020 (so-called “Tax collection decree”), entered into force on 21 October 2020, introduces a further extension of:

  1. the suspension of the terms for the payment of tax debts assigned to a Collection Agent,
  2. the suspension of executive and precautionary measures,
  3. the suspension of the inspection ex art. 48-bis of Presidential Decree n. 602/1973 on the block of Public Administration payments,
  4. the suspension of the terms of limitation or revocation expiring in FY 2021 for the notification of payment orders.

Please refer to the PDF for the specific cases.