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CURA ITALIA” DECREE – MEASURES FOR PROFESSIONALS AND BUSINESSES

“CURA ITALIA” DECREE – MEASURES FOR PROFESSIONALS AND BUSINESSES
MEDICAL DEVICES – CONTRIBUTIONS Art. 5Non-repayable grants and management contributions, as well as subsidized loans, are provided to: companies manufacturing medical devices and personal protective equipment; companies making surgical masks available, as well as masks without the CE mark, subject to evaluation by the Italian National Institute of Health, pursuant to Article 34, paragraph 3 , of Legislative Decree No. 9 of March 2, 2020 (currently being converted). Implementing provisions:
The Civil Protection Department will launch the measure in the coming days, while the contributions will be disbursed by Invitalia Spa.
REQUIREMENTS of HOTELS and OTHER PROPERTIES Art. 6Head of Civil Protection.
The decree provides that, until the end of the state of emergency, the Head of the Civil Protection Department may, by decree, order the requirement for use or ownership, from any public or private entity, of medical and surgical equipment, as well as movable property of any kind (for example, equipment required for intensive care), needed to address the aforementioned health emergency. In this regard, the law specifies the following: the requisition may continue until July 31, 2020, or until the end of the state of emergency is further extended; movable property that is consumed or substantially altered through use may only be requisitioned as property; the requirement for use cannot last longer than 6 months from the date of seizure of the property. If, by the expiration of this deadline, the property is not returned to the owner without substantial alterations and in the same place from which it was requisitioned, or in another place if the owner consents, the requisition in use becomes a requisition of ownership, unless the interested party expressly consents to the extension of the deadline. Upon seizure of the confiscated property, the administration pays the owner a sum of money as requisition compensation. If the owner refuses to accept it, it is made available to him or her through an offer, even informal, and then paid as soon as it is accepted. This sum is paid, based on the current market values ​​​​of the seized assets as of December 31, 2019, and without taking into account price variations resulting from subsequent changes in supply or demand, as follows: in the case of requisition of ownership, the requisition compensation is equal to 100% of that value; in the case of requisition in use, the compensation is equal, for each month or fraction of a month of actual duration of the requisition, to 1/60 of the value calculated for the requisition in ownership; if the requisition decree in use does not specify a shorter term for restitution, the compensation paid to the owner must be provisionally paid with reference to the number of months or fractions of months between the date of the provision and the end of the emergency. Prefects
Prefects may requisition hotel facilities or other similarly suitable properties to house people under health surveillance and mandatory isolation or under permanent home confinement. Prefects must also establish the relevant compensation procedures. Upon seizure of the requisitioned property, the Prefect is required to pay the owner of the property a sum of money as a requisition fee. If the owner refuses to accept it, the fee will be made available to them through an offer, even informal, and then paid as soon as it is accepted. In this regard, the law specifies the following: the requisition compensation is paid in the same decree of the Prefect, who for the purposes of the estimate uses the Revenue Agency, on the basis of the current market value of the requisitioned property or that of properties with similar characteristics, in an amount corresponding, for each month or fraction of a month of effective duration of the requisition, to 0.42% of said value; the requisition of the properties can continue until 31 July 2020, or until the end to which the duration of the state of emergency has been further extended; if the requisition decree in use does not indicate a shorter term for the repayment, the compensation paid to the owner is provisionally paid with reference to the number of months or fraction of months between the date of the provision and that of the end of the emergency; in the event of an extension of the requisition, the difference between the compensation already paid and that due for the further period is paid to the owner within 30 days of the expiry of the originally indicated deadline. If no deadline is specified, the requirement is presumed to have been effected until July 31, 2020, or until the date to which the state of emergency has been further extended.
PROFESSIONALS – CO.CO.CO – ONE-OFF ALLOWANCE Articles 26, 93A €600 allowance is granted to self-employed workers with an active VAT number as of February 23, 2020, and to workers with coordinated and continuous collaboration contracts active as of the same date, registered with the Separate Management pursuant to Article 2, paragraph 26 , of Law No. 335 of August 8, 1995, who are not pension recipients and not enrolled in other mandatory social security schemes. The same allowance is granted to co.co.co. workers who carry out activities for amateur sports clubs and associations. The allowance is paid up to the allocated amounts by INPS, upon application. Tax aspects:
It is expressly stated that the allowance does not contribute to income.
SELF-EMPLOYED WORKERS REGISTERED WITH THE SPECIAL MANAGEMENTS OF THE AGO Articles 27, 30The law also provides a one-time allowance of €600 to self-employed workers enrolled in the Ago special schemes, who are not pension recipients or enrolled in other mandatory social security schemes. The allowance is paid—up to the allocated amounts by INPS, upon application.  Tax aspects:
It is expressly stated that the allowance does not contribute to income. This benefit cannot be combined with the one-time allowance granted to professionals and workers with coordinated and continuous collaboration contracts (see above).
THIRD SECTOR Art. 34Bylaws Updates
The deadline for non-profit organizations to update their bylaws to comply with the Third Sector reform with “reduced” majorities ( Article 101, paragraph 2 , Legislative Decree No. 117 of July 3, 2017) has been postponed from June 30, 2020, to October 31, 2020. Approval of Financial Statements
furthermore, for 2020, non-profit organizations (ONLUS), voluntary organizations (ODV), and social promotion associations (APS), for which the deadline for approving their financial statements falls within the emergency period (established by the Council of Ministers Resolution of January 31, 2020), may approve their financial statements by October 31, 2020, even in derogation of the provisions of the law, regulation, or bylaws. Social Enterprises
The deadline for social enterprises to comply with  Legislative Decree no. 112 of 3 July 2017 has been postponed to 31 October 2020.
INCENTIVE for ENTREPRENEURSHIP Art. 32The deadlines for submitting applications for self-employment incentives pursuant to Article 8, paragraph 3 , of Legislative Decree No. 22 of March 4, 2015 (Jobs Act) have been extended by 60 days; and for fulfilling the obligations pursuant to Article 10, paragraph 1, and Article 15, paragraph 12 , of the same Legislative Decree No. 22/2015. These are the cases in which NASpI and DIS-COLL beneficiaries respectively undertake self-employment or a sole ownership.
PROFESSIONALS – PRIVATE PENSION FUNDS Art. 43Private compulsory social security institutions (pursuant to  Legislative Decrees No. 509 of June 30, 1994,  and  No. 103 of February 10, 1996 ) are permitted to exceptionally undertake specific assistance initiatives for their members who are in quarantine or isolation, or who have suffered a proven reduction in their professional activity as a result of the provisions of the Prevention Department of the territorially competent health authority.
SME GUARANTEE FUND Art. 48The operation of the Guarantee Fund for SMEs is being addressed. Specifically, the decree provides the following for a duration of nine months: the Fund’s guarantee is free; therefore the obligation to pay the commissions for accessing the Fund is suspended; the maximum amount guaranteed for each individual company is increased, in compliance with EU regulations, to 5 million euros; loans are eligible for the Fund guarantee for debt renegotiations of the beneficiary, provided that the new financing provides for the provision to the same beneficiary of additional credit equal to at least 10% of the amount of the outstanding residual debt of the loan being renegotiated; the Administrations and entities holding special Sections of the Fund or EU programmes that integrate its resources or operations can ensure their contribution for the purpose of increasing the maximum percentage guaranteed by the Fund up to a maximum of 80% in direct guarantee and 90% in reinsurance; for transactions for which banks or financial intermediaries have agreed, even on their own initiative, to suspend the payment of the amortization installments, or of the capital portion only, in connection with the effects induced by the spread of COVID-19, on transactions eligible for the Fund guarantee Fund, the duration of the Fund guarantee is extended accordingly; without prejudice to the exclusions already provided for in art. 6, paragraph 2 , of the Ministerial Decree of 6 March 2017, for financial transactions of up to 100,000 euros, for the purposes of accessing the Fund guarantee, the probability of default of companies is determined exclusively on the basis of the economic-financial module of the assessment model referred to in Part IX, letter A, of the eligibility conditions and general provisions for the administration of the Guarantee Fund reported in the annex to the Ministerial Decree of 12 February 2019. In any case, companies with exposures classified as “bad debts” or “probable defaults” are excluded; the commission for the failure to complete financial transactions referred to in art. 10, paragraph 2, of the Ministerial Decree of 6 March 2017 is due exclusively for transactions that exceed, in relation to the applicant, the threshold identified by the Management Board and referred to the ratio between the number of transactions overall admitted to the Fund’s guarantee and not completed during 2019 and the total transactions admitted to the Fund’s guarantee in the same year 2019; for real estate investment transactions in the tourism-hotel and real estate sectors, with a minimum duration of 10 years and an amount exceeding 500,000 euros, the Fund’s guarantee can be combined with other forms of guarantee acquired on the loans; for guarantees on specific loan portfolios dedicated to companies damaged by the Covid-19 emergency, or belonging, for at least 60%, to specific sectors/supply chains affected by the epidemic, the share of the junior tranche covered by the Fund can be increased by 50%, further increased by 20% in the event of the intervention of additional guarantors; the sector Administrations, also together with associations and bodies of reference, can contribute resources to the Fund for the purpose of establishing special sections aimed at supporting access to credit for certain economic sectors or business supply chains; all deadlines relating to the administrative procedures relating to operations supported by the Fund’s guarantee are extended by 3 months.
FIRArt. 49Regarding FIR, the decree amends Article 1, paragraphs 496 and 497, of Law No. 145 of December 30, 2018 (2019 Budget Law), providing that the Technical Commission, pending the preparation of the distribution plan, may authorize the granting to shareholders and bondholders of an advance of up to 40% of the compensation approved by the Technical Commission following completion of the preliminary investigation.
FIRST HOME MORTGAGES – VAT NUMBERS Art. 53

A suspension of mortgage payments on primary residences has been established for self-employed individuals, including self-employed workers and professionals. The measure, which will remain in effect for nine months, is also conditional on the submission of a self-certification certifying a loss of more than 33% of their turnover in the quarter following February 21, 2020, compared to the last quarter of 2019. To facilitate an accurate calculation of the decline in turnover, it is essential to know how to retrieve electronic invoices issued and received during the reference period. There is no obligation to submit an ISEE (Indicator of Economic Situation).

AGRICULTURAL BUSINESSES – PAC CONTRIBUTIONS Art. 75The possibility of increasing the percentage of advances due to companies entitled to access CAP contributions from 50 to 70% is foreseen ( art. 10-ter, paragraph 2 , Legislative Decree 29 March 2019, n. 27, converted with amendments by  Law 21 May 2019, n. 44 ).
CONFIDI – TAX RELIEF Art. 50The possibility is envisaged for the Confidi (guarantee consortiums) referred to in Article 112  of Legislative Decree No. 385 of 1 September 1993 (Consolidated Banking Act) to deduct the costs incurred for the operation of the body referred to in the subsequent  Article 112-bis from contributions to interconsortium funds.
TRANSFER OF NON-PERFORMING LOANS – TAX INCENTIVES Art. 54Furthermore, a provision is introduced to incentivize the sale of non-performing loans that companies have accumulated in recent years, partly as a result of the financial crisis. Specifically, the provision provides for the possibility of converting a portion of deferred tax assets (DTA) relating to certain components into a tax credit, for an amount proportional to the value of the non-performing loans sold to third parties. As stated in the explanatory memorandum of the decree-law, “The measure allows companies to anticipate the use of such amounts as tax credits, which they would otherwise have used in subsequent years, resulting in an immediate reduction in the tax burden.” Specifically, for companies that sell receivables from defaulting debtors by December 31, 2020, it is possible to convert a portion of DTAs relating to: carryforward losses not yet deducted from taxable income pursuant to art. 84  of the Consolidated Law on Income Tax; amount of the notional yield exceeding the overall net income referred to in art. 1, paragraph 4 , of Legislative Decree no. 201 of 6 December 2011, converted with amendments by  Law no. 214 of 22 December 2011 , which at the date of the transfer of the credits have not yet been computed as a reduction, used or deducted from taxable income. “Defaulting Debtor”
A provision of the decree-law specifies that default occurs when the non-payment continues for more than 90 days from the date on which it was due. Exclusions
The measure in question does not apply to transfers of credits between companies that are linked by control relationships pursuant to art. 2359  of the Civil Code and to companies controlled, even indirectly, by the same entity.
EXPORT CREDIT Art. 52Measures are introduced to accelerate the process of issuing the State guarantee pursuant to Article 6, paragraphs  9-bis  and  9-ter , of Legislative Decree no. 269 of 30 September 2003, converted with amendments by  Law no. 326 of 24 November 2003  (the so-called “MEF-SACE reinsurance”).
MICROBUSINESSES AND SMES – CREDIT Art. 55For Italian micro, small, and medium-sized enterprises that, as of the effective date of the decree, had obtained loans or lines of credit from banks or other financial intermediaries, the decree provides that, with respect to such financing: lines of credit granted “until revoked” and financing granted against advances on receivables cannot be revoked until September 30, 2020; repayment of non-instalment loans due before September 30, 2020 will be deferred until the same date under the same conditions and in a manner that, from an actuarial perspective, does not result in additional costs for either the intermediaries or the businesses. Any administrative costs for completing the transaction will be borne by the creditor intermediary; Any ancillary elements (guarantees) are also extended; the payment of loan installments due before September 30, 2020, is rescheduled based on the agreements between the parties or, in any case, suspended until at least September 30, 2020, in a manner that ensures the continuity of the ancillary elements of the loans subject to the measure and does not entail, from an actuarial standpoint, new or increased charges for either party. Any administrative costs for completing the transaction remain the responsibility of the creditor intermediary.
TOURISM-ACCOMMODATION BUSINESSES, TRAVEL AGENCIES, AND TOUR OPERATORS – SUSPENSIONS – EXTENSION TO OTHER CATEGORIES Article 57Article 8  of Legislative Decree no. 9 of March 2, 2020 (currently under consideration by Parliament) has suspended until April 30, 2020, payments of withholding taxes on employment income and similar income, as well as the fulfillment and payment of social security and welfare contributions and compulsory insurance premiums for tourism and hospitality businesses, travel and tourism agencies, and tour operators with tax domicile, registered office, or operational headquarters in Italy. Now, the decree-law in question extends this suspension to the following additional categories of entities: professional and amateur sports associations and clubs, as well as entities that manage stadiums, sports facilities, gyms, clubs and facilities for dance, fitness and bodybuilding, sports centers, swimming pools and swimming centers; entities that manage theaters, concert halls, cinemas, including ticketing services and activities supporting artistic performances, as well as discos, dance halls, night clubs, gaming rooms and billiards; entities that manage lottery, lotteries, betting shops, including the management of related machines and equipment; entities that organize courses, fairs and events, including those of an artistic, cultural, recreational, sporting and religious nature; entities that manage catering businesses, ice cream parlors, pastry shops, bars and pubs; entities that manage museums, libraries, archives, historical places and monuments and similar attractions, as well as botanical gardens, zoos and nature reserves; entities that manage nurseries and Day care services for disabled minors, early childhood education services, and primary and secondary education services, sailing, navigation, and flight schools, which issue commercial or license certificates, and professional driving schools for drivers; entities providing non-residential social assistance to the elderly and disabled; spas pursuant to  Law No. 323 of 24 October 2000, and physical well-being centers; entities managing amusement parks or theme parks; entities managing bus, railway, subway, maritime, or airport stations; entities managing land, air, sea, river, lake, and lagoon passenger transport services, including the operation of funiculars, cable cars, gondolas, chairlifts, and ski lifts; entities managing the rental of land, sea, river, lake, and lagoon transport; entities managing the rental of sports and recreational equipment or of facilities and equipment for events and shows; entities providing tourist guidance and assistance. The suspension is limited to:
– payments of withholding taxes referred to in Articles  23  and  24 of Presidential Decree no. 600 of 29 September 1973;
– to the fulfillment and payment of social security and welfare contributions and compulsory insurance premiums;
– to VAT payments due in March 2020. Resumption of collection.
 Suspended payments must be made, without penalties or interest: in a single payment by 31 May 2020 or in installments of up to 5 equal monthly installments starting from May 2020. However, no refund will be given for any amounts already paid. Sports associations and clubs (professional and amateur)
 Regarding withholding taxes applied, as withholding agents, to employees (pursuant to Articles  23  and  24  of Presidential Decree No. 600/1973), as well as social security and welfare contributions and compulsory insurance premiums, the suspension applies until May 31, 2020. Suspended payments must be made, without penalties or interest, in a single payment by June 30, 2020, or in installments of up to five equal monthly installments starting in June 2020. In this case, too, there will be no refund of any amounts already paid.
DEADLINES for MONDAY 16 MARCH
Art. 58		All tax obligations and payments due today, March 16, are suspended for all taxpayers. For those with revenues exceeding €2 million, the deadline has been extended to Friday, March 20, while for others, it has been extended to May 31 (see below).
GENERAL SUSPENSIONS
Art. 58		For individuals with tax domicile, registered office, or operational headquarters in Italy, tax obligations due between March 8, 2020, and May 31, 2020, other than payments, withholding taxes and regional and municipal surcharges, are suspended. Annual VAT Return: Therefore, the filing of the annual VAT return is also postponed. Pre-filled Return: With regard to the deadlines for the 2020 pre-filled tax return,
Article 1  of Legislative Decree No. 9 of March 2, 2020 (currently under consideration by Parliament) applies . Therefore, the deadline for submitting the pre-filled tax return has been extended from April 15, 2020, to May 5, 2020, while the pre-filled 730 form must be submitted no later than July 23, 2020, but by September 30, 2020. Communications related to the pre-filled tax return must be submitted by the end of March by those required to report data relating to deductible expenses. Resumption of tax collection.
 Suspended obligations must be completed by June 30, 2020, without penalties.
SUBJECTS WITH REVENUES NOT EXCEEDING 2 MILLION
Art. 58		For individuals engaged in business, art, or professional activities with tax domicile, registered office, or operational headquarters in Italy, with revenues or fees not exceeding €2 million in the tax period preceding the one in progress on the date the decree comes into force, self-assessment payments due between March 8, 2020, and March 31, 2020, are suspended: withholding taxes pursuant to Articles  23  and  24  of Presidential Decree No. 600 of September 29, 1973, and withholdings relating to regional and municipal surtaxes, which these individuals operate as withholding agents; VAT (annual and monthly); Irpef surtaxes; social security and welfare contributions; and compulsory insurance premiums. Resumption of collection.
 Suspended payments must be made, without penalties or interest: in a single payment by May 31, 2020, or in installments of up to 5 equal monthly installments starting from May 2020. There will be no refund of any amounts already paid.
“RED ZONE”
Art. 58		For entities with tax domicile, registered office, or operational headquarters in the municipalities identified in Annex 1  to the Prime Ministerial Decree of March 1, 2020, Article 1  of the Ministerial Decree of February 24, 2020, remains in effect.
WITHHOLDING TAX – EXCLUSIONS
Art. 58		For individuals with tax domicile, registered office, or operational headquarters in Italy, with revenues or compensation not exceeding €400,000 in the tax period preceding the one in progress on the date of entry into force of the decree, the revenues and compensation received in the period between the date of entry into force of the decree and March 31, 2020 are not subject to withholding taxes pursuant to Articles  25  and  25-bis  of Presidential Decree no. 600/1973, by the withholding agent, provided that in the previous month they have not incurred expenses for dependent or similar work. Requirements
Taxpayers who avail themselves of this option are required to: issue a specific declaration certifying that their income and compensation are not subject to withholding tax pursuant to this provision; pay the amount of withholding taxes not applied by the substitute in a single payment by May 31, 2020, or in installments of up to 5 equal monthly installments starting from May 2020, without the application of penalties and interest.
SOCIAL SECURITY AND ASSISTANCE CONTRIBUTIONS
Art. 59		Payments to public administrations, including those relating to social security and welfare contributions and compulsory insurance premiums, due on March 16, 2020, are extended to March 20, 2020.
AWARD for EMPLOYEES
Art. 60		Those receiving employment income as per Article 49, paragraph 1 , letter a), of the Consolidated Income Tax Code (TUIR) who have a total income not exceeding €40,000 are entitled to a bonus for the month of March 2020, which does not contribute to the calculation of income, equal to €100, based on the number of days worked at their place of work in that month.  Requirements:
Tax withholding agents referred to in Articles  23  and  29  of Presidential Decree no. 600/1973: automatically recognize this incentive starting from the salary paid in April and in any case within the deadline for carrying out the year-end adjustment operations; offset the incentive paid according to the ordinary rules.
SANITIZATION OF WORKPLACES – TAX CREDIT
Art. 61		A tax credit has been introduced for the costs of sanitizing workplaces. Specifically: ENTITIES Engaged in businesses, arts, or professions. TAX PERIOD 2020. AMOUNT OF TAX CREDIT 50% of the costs of sanitizing workplaces and work tools, up to a maximum of €20,000. AMOUNT ALLOCATED 50 million euros. IMPLEMENTATION OF THE MEASURE A ministerial decree will follow. 
SHOPS and STORES – TAX CREDIT
Art. 62

A tax credit has also been introduced for businesses operating in rented premises. Specifically, businesses are eligible for a 60% reduction on the rent for the month of March 2020 for properties classified as C/1. This tax credit, which can be used as a set-off, excludes essential businesses such as pharmacies and grocery stores. Given this tax debt management scenario, many taxpayers are already planning to settle outstanding debts accumulated in previous years through the new 2026 tax debt relief program , a procedure that stabilizes a company’s tax position by eliminating heavy penalties and interest on previous tax debts.

ADVERTISING BONUS Art. 95For the three-year period 2020-2022, the tax credit recognized for advertising investments in publishing will apply at a flat rate of 30%; therefore, the incremental criterion will no longer apply.
DONATIONS – TAX DEDUCTIONS
Art. 63		Donations made by individuals and non-profit organizations.
A 30% tax deduction is recognized, up to an amount of €30,000, for cash donations made by individuals and non-profit organizations to the State, regions, local authorities, public bodies or institutions, foundations, and recognized non-profit associations, aimed at financing interventions to contain and manage the COVID-19 health emergency. Donations made by businesses
. Article 27  of Law No. 133 of May 13, 1999, applies to cash donations made to populations affected by public disasters or other extraordinary events through foundations, associations, committees, and organizations. Therefore, such donations are deductible from business income and are not considered intended for purposes other than the operation of the business. For IRAP purposes, the same liberal donations are deductible in the financial year in which the payment is made.
INVESTIGATIONS – SUSPENSIONS Art. 58The deadlines for liquidation, control, assessment, collection, and litigation activities by tax authorities are suspended from March 8 to May 31, 2020. The suspension, therefore, applies only to the activities of the tax authorities.
REQUESTS FOR INTERPELLATION
Art. 64		The deadlines for responding to requests for tax inquiries and advice are suspended from March 8 to May 31, 2020.
OTHER SUSPENSIONS
Art. 64		Furthermore, the following terms are suspended: art . 7, paragraph 2 , of Legislative Decree no. 128 of 5 August 2015 (collaborative compliance regime); art. 1-bis of  Legislative Decree no. 50 of 24 April 2017, converted with amendments by Law no. 96 of 21 June 1997 (strengthened cooperation and collaboration procedure); articles  31-ter   (preventive agreements for companies with international activities) and  31-quater  (decreasing adjustment of income for transactions between associated companies with international activities) of  Presidential Decree no. 600/1973 ; Patent Box procedures (art. 1, paragraphs 37 to 43, Law 23 December 2014, n. 190 – Stability Law 2015). Activities – not of a mandatory and urgent nature – consisting of responses to requests, formulated pursuant to articles 492-bis, cpc, 155-quater, 155-quinquies and 155-sexies of the implementing provisions, for access to the Tax Registry database, including the Archive of financial reports, authorized by the Presidents, or by the delegated judges, as well as responses to requests formulated pursuant to art. 22 of Law 7 August, n. 241, and art . 5  of Legislative Decree 14 March 2013, n. 33. Applicable provisions With reference to the limitation and forfeiture terms relating to the activities of the offices of the tax authorities
, art. 12  of Legislative Decree 24 September 2015, n. 159, applies .
FILE and EXECUTIVE INSPECTIONS
Art. 65		The payment deadlines, expiring in the period from March 8 to May 31, 2020, deriving from: payment notices issued by collection agents (*) ; enforcement notices issued by the Revenue Agency (*) ; debit notices issued by social security institutions (*) ; enforcement notices issued by the Customs and Monopolies Agency; injunctions pursuant to  Royal Decree of April 14, 1910, no. 639 , issued by territorial entities; enforcement notices issued by local entities pursuant to art. 1, paragraph 792 , of Law no. 160 of December 27, 2019 (2020 Budget Law) for both tax and property revenues. (*)  Resumption of collection Payments subject to suspension must be made in a single solution by June 30, 2020. No refunds will be made for amounts already paid.
“SCRAPPING-TER” – “BALANCE and CLEARANCE”
Art. 65		The payment deadline of February 28, 2020, relating to the “third scrapping” ( art. 3  , paragraphs 2, letter b), and  23  , and art. 5, paragraph 1, letter d), of Legislative Decree no. 119/2018, and art. 16-bis, paragraph 1, letter b), no. 2), of Legislative Decree no. 34/2019); the deadline of March 31, 2020, relating to the “balance and cancellation” ( art. 1  , paragraph 190, Law no. 145/2018).
NOTICES OF UNCOLLECTABLE PAYMENTS
Art. 65		The notifications of uncollectability relating to the quotas entrusted to the collection agents in 2018, 2019 and 2020 must be submitted, respectively, by December 31, 2023, by December 31, 2024 and by December 31, 2025.
MENTION on the MEF WEBSITE
Art. 68		Taxpayers who, failing to avail themselves of one or more suspensions of tax payment deadlines provided for by the decree in question, make one or more of the suspended payments, may request that the payment be communicated on the Ministry of Economy and Finance’s official website.
GAMES
Art. 66		The deadline for paying the PREU (Single State Tax) on the machines referred to in art. 110, paragraph 6 , letter a) and letter b), of Royal Decree no. 773 of 18 June 1931 and the concession fee due by 30 April 2020 are extended to 29 May 2020.  Resumption of collection
The sums due can be paid in equal monthly installments, with legal interest calculated on a daily basis. The first installment is paid by 29 May and the subsequent installments by the last day of the month; the last installment is paid by 18 December 2020.  Bingo
Following the suspension of the activity of bingo halls provided for by the  Prime Ministerial Decree of 8 March 2020 , the fee referred to in art. 1, paragraph 636 , of Law no. 27 December 2013 is not due . 147 (Stability Law 2014), effective March 1 and for the entire suspension period.  Call for Tenders:
The deadlines for calling tenders for betting and bingo, the tender for gaming machines, and the entry into force of the Single Gaming Register have been extended by six months. The entry into force of remote-controlled machines has also been extended.
TAX PROCEEDINGS
Art. 80		Legislative Decree No. 11 of March 8, 2020, had provided for the postponement of hearings and the suspension of deadlines in civil, criminal, tax, and military proceedings until March 22, 2020; this deadline has now been further extended until April 15, 2020. The deadlines for notifying the first instance appeal before the Tax Commissions, as well as the deadline referred to in Article 17 -bis, paragraph 2  of Legislative Decree No. 546 of December 31, 1992 (complaints and mediation), have also been suspended until April 15, 2020.
ADMINISTRATIVE PROCEDURES Art. 100The counting of deadlines for all administrative proceedings pending as of February 23, or initiated after that date, remains suspended until April 15. Concessions and permits expiring between January 31 and April 15 remain valid until June 15.
IDENTITY DOCUMENTS
Art. 101		For identity documents expiring during the emergency period, their validity has been extended until August 31st (this measure does not apply to documents valid for travel abroad).
POSTAL SERVICES
Art. 105		Registered mail, insured mail, and parcel delivery (  art . 3, paragraph 2 , Legislative Decree no. 261 of 22 July 1999)
Postal operators deliver such mail and parcels by first verifying the presence of the recipient or a person authorized to collect it, without collecting their signature. The mail is then placed in the mailbox at the recipient’s home, office, or company, or at the same address indicated by the recipient or the person authorized to collect it. The postal operator signs the delivery documents, which also certify the aforementioned delivery method.  Notification by post  (Law no. 890 of 20 November 1982; art. 201,  Legislative Decree no. 285 of 30 April 1992 )
The postal operator makes notifications by depositing the package at the post office closest to the recipient. The postal operator will notify the recipient of the package’s delivery by means of a notice in a sealed envelope sent by registered mail with acknowledgment of receipt. This notice must be posted on the front door or placed in the mailbox of the home, office, or company.
COMPANY – APPROVAL OF THE FINANCIAL STATEMENTS
Art. 103		Extension of the Deadline
 : In derogation of the provisions of Article 2364, paragraph 2 , of the Civil Code (which requires the ordinary meeting to be convened at least once a year within 120 days of the end of the financial year) and Article 2478-bis , of the Civil Code (which establishes 120 days from the end of the financial year as the deadline by which the financial statements must be presented to shareholders), all company companies are permitted to convene the meeting to approve the financial statements within 180 days of the end of the financial year. Simplifications:
Joint stock companies, limited liability companies, limited liability companies (Srl), and cooperative companies may provide for: electronic or postal voting and participation in the meeting via telecommunications, even in derogation of the statutory provisions; that the meeting be held, even exclusively, via telecommunications that guarantee the identification of participants, their participation, and the exercise of the right to vote, pursuant to and for the purposes of Articles 2370, paragraph  5 , 2479-bis, paragraph  4 , and 2538, paragraph  6 , of the Civil Code; that the president, secretary, or notary public are not required to be present in the same location, even if required. Limited liability companies may allow voting to take place through written consultation or by written consent.