{"id":10861,"date":"2020-08-17T11:53:35","date_gmt":"2020-08-17T09:53:35","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=10861"},"modified":"2023-08-21T17:39:07","modified_gmt":"2023-08-21T15:39:07","slug":"august-decree-extended-the-suspension-of-payments","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/august-decree-extended-the-suspension-of-payments\/","title":{"rendered":"\u201cAugust\u201d Decree extended the suspension of payments"},"content":{"rendered":"<p>With Law Decree no. 104 of August 14, 2020, approved on August 7, 2020, the Italian Government has implemented new measures aimed at supporting workers and businesses affected by the Covid-19 emergency.<\/p>\n<p>The new provision, with art. 97 regulates again the payments suspended in March, April and May by the Decree no. 34\/2020 (articles no. 126 and 127): more specifically, taxpayers may decide to pay the 50% of the total amount, with no additional penalties or interest, in a lump sum by 16 September 2020 (originally scheduled) or in 4 monthly installments of the same amount; the remaining 50% may be deferred, also in this case without the application of penalties and interest, for a maximum of 24 monthly installments of the same amount and payment of the first installment by January 16, 2021.<\/p>\n<p>Furthermore, according to article no. 98 taxpayers subject to the synthetic indices of reliability (so called ISA) and those admitted to the flat-rate tax regime, the deadline for the payment of the second or single installment and the Irap advance is extended to 30 April 2021, provided that they have suffered a decrease of at least 33% in the first half of 2020 compared to the same period of 2019.<\/p>\n<p>Finally, the Decree with article no. 99 has extended the suspension of the terms of payments relating to payment notices and executive notices to 15 October 15, 2020: all payments suspended, in this case, must be carried out within the month following that in which the suspension operates, therefore by November 30, 2020.<\/p>\n<p>&nbsp;<\/p>\n<p>Alessandro Poli<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With Law Decree no. 104 of August 14, 2020, approved on August 7, 2020, the Italian Government has implemented new measures aimed at supporting workers and businesses affected by the Covid-19 emergency. The new provision, with art. 97 regulates again the payments suspended in March, April and May by the Decree no. 34\/2020 (articles no. [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-10861","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u201cAugust\u201d Decree extended the suspension of payments - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/august-decree-extended-the-suspension-of-payments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u201cAugust\u201d Decree extended the suspension of payments - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"With Law Decree no. 104 of August 14, 2020, approved on August 7, 2020, the Italian Government has implemented new measures aimed at supporting workers and businesses affected by the Covid-19 emergency. 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