The deadline for registering the IRS 2020 installment plan for taxpayers who have not paid their bill of payment until 31 August ends today, September 15, 2021.
For the amounts of tax debts up to the value of five thousand euros, it is possible to apply in the version of the simplified installment scheme, which means that the provision of guarantees is not required and that the amount can be divided up to a maximum of 12 installments.
It is also necessary that the declaration was submitted within the legal deadlines.
The payment slip can be issued monthly through the Tax Authority (AT) portal and failure to pay any payment implies the immediate maturity of the following ones and the initiation of the tax foreclosure process for the amount owed.
In the case of a taxpayer who has not paid his billing bill by the end of August and has not registered an installment plan, AT sends unofficial plans for payment in installments.