- The original deadlines for payment notices (cartelle di pagamento) notification have returned, ending the emergency extensions.
- Payment notices must be notified by December 31 of the third year after the tax return for automatic liquidation, and by the fourth year for formal control.
- For 2021 tax periods (REDDITI and VAT 2022), automatic liquidation notices must be sent by December 31, 2025; for 2020 (REDDITI 2021), formal control notices must be sent by the same date.
- Special rules apply for companies with non-calendar fiscal years regarding the start of notification deadlines.
- Attempts to extend deadlines using art. 12, paragraph 1 of Legislative Decree 159/2015 and other emergency laws are debated, but for the relevant years, no further extensions should apply.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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