Coronavirus emergency: ‘Suspend tax and social security assessment and tax documents’

Coronavirus emergency: ‘Suspend tax and social security assessment and tax documents’

“Suspension of taxation measures, in social security and tax matters, and in particular of those having executive value, pending as of today or subsequently issued and arisen, with the postponement of any substantive term, payment or appeal and procedural, connected to these acts until the end of the state of health emergency “.

This is what the Commercial Associations (ADC – AIDC – ANC – ANDOC – FIDDOC – SIC – UNAGRACO – UNGDCEC – UNICO) ask MEF in a joint note “given the uneasy situation facing public offices and, in this case , the offices of the Revenue Agency and the Revenue Collection Agency, due to the contingent access to the same, imposed by health reasons; considering the provisions of the Prime Ministerial Decree of 4 March 2020, which will have a significant impact on the same offices, further limiting their operation; considering that, in the presence of taxation acts, the personal dialogue at the same offices is necessary in order to exercise the indispensable exercise of the taxpayer’s right to defense in the pre-litigation, litigation and executive phase; also considering that these phases are subject to precise and peremptory decadent terms; also considered that in the presence of executive acts, the impossibility or even only the difficulty of accessing the offices in charge may result in serious unjust damage to taxpayers; given the contingency circumstances that determine an overall worsening of the conditions of business management; having regard to the faculty enshrined in art. 9 of the Taxpayer’s Rights Statute to suspend tax obligations, including payments, in the event that the timely fulfillment of tax obligations is prevented by force majeure; this cause of force majeure is undoubtedly considered to exist ”, concludes the note.

To keep up to date, follow us on: Facebook – Twitter – GNews – Telegram – Instagram – Pinterest – Youtube