INAIL,
with circular message no. 22/2019, divulges its Presidential decision
no. 227/2019, modifying regulations for the payment in arrears (up to
24 instalments) of social contribution debts for premiums and ancillary
sums (art. 2, par. 11, Law no. 389/89). New regulations:
- simplify conditions for the concession of payment in arrears upon the debtor’s request, deleting the obligation to proceed to a payment in advance together with the submission of the request, and
- punctually regulates conditions for the concession, revocation and deletion of the benefit, also considering the need to support the procedure with a specific online service and an internal application.
INPS: TFR/TFS functions available- simplify conditions for the concession of payment in arrears upon the debtor’s request, deleting the obligation to proceed to a payment in advance together with the submission of the request, and
- punctually regulates conditions for the concession, revocation and deletion of the benefit, also considering the need to support the procedure with a specific online service and an internal application.
With
message no. 2939/2019, INPS informs that, effective from the 29th of
July 2019, the application allowing employees and employers to submit
requests of voluntary payment of periods uncovered by social
contribution for TFR/TFS purposes.
Pending litigations and payment injunctions: denial of facilitated settlement
Answering
query no. 329/2019, Agenzia delle Entrate stated that litigations on
payment injunctions may not be solved via facilitated settlement
pursuant to art. 6, Law Decree no. 119/2018.
The Authority bases its decision on circular message no. 6/E 2019, excluding acts of mere collection from the scope of facilitated settlement.
The Authority bases its decision on circular message no. 6/E 2019, excluding acts of mere collection from the scope of facilitated settlement.
