A MEF decree will define the ways in which the Revenue Agency will issue the certificate
Article. 71 of the DL 18 / 2020 provided that “by decree of the Minister of Economy and Finance, forms of mention are provided for taxpayers who, not availing of one or more of the payment suspensions provided for in this title and in the article 37, make any of the suspended payments and notify the Ministry of the economy and finance “.
This rule, first of all, shows that the provisions that have contemplated the possibility of suspend payments have introduced a faculty for taxpayers. In the measures issued to deal with the There are a number of provisions in place that have suspended payments. Think, for example, of the measures provided by the DL 18 / 2020 , who introduced: – the “suspension of the terms for the payment of social security and welfare contributions and premiums for compulsory insurance for domestic workers “(art. 37); – the “suspension of payments of withholding , social security and welfare contributions and premiums for compulsory insurance “(art. » Read More