Tax bills in installments, how many deadlines can you skip?

Tax bills in installments, how much is it possible to skip payment deadlines without forfeiting and when, instead, not? In fact, not all extension plans have the same rules, given that they can also change based on who grants the extension in question, as we will see below.
A profound difference can also be seen, for example, between ordinary installment plans and the scrapping of bills (of which the latest is the quater, of 2023).
Scrapping is less flexible than an ordinary extension.
Knowing what tolerance you have before the expiry of an extension can also be important for planning monthly payments, because those who decide to defer a debt with the Revenue Agency are not always able to pay within the deadlines established by the plan.
In fact, a few months you might have difficulties and it is good to know if you are in a position to miss one or more deadlines.
The lapse of the installment plan does not always occur in the same way.
There are cases in which there is a certain flexibility in payments and others in which the plans are very rigid and must be respected in order not to lose the benefits they bring.
In this article, let's try to understand how many deadlines can be missed before the tax bill installment plan expires.
Tax bills in installments, how many deadlines can you skip? Missing an installment does not always cause the installment to expire.
What happens if you pay an installment late? The installment paid late does not invalidate the plan.
When does the installment plan expire? Lapsing of an installment plan Skipping an installment does not always cause the installment plan to lapse.
One piece of good news that we can immediately give is that skipping the payment of an installment does not always cause the deferment plan to lapse.
Obviously if the installment plan is linked to the scrapping of the bills, it is enough to miss a single payment to see your deferral plan lapse.
In this case, in fact, there is no flexibility in payments.
The only tolerance provided for in the case of a facilitated settlement is to pay within 5 days of the due date of the instalment.
A longer delay leads to the loss of scrapping benefits.
In ordinary installment payments, however, only if the first installment is missed is the application for installment payment rejected.
The first installment, in fact, must be paid within 30 days of acceptance of the installment plan and suspends executive procedures for the entire duration of the plan.
In all other cases, however, skipping the payment of an installment does not always cause great damage.
read also Tax bills: what they are, what you risk, how to pay them and how to pay in installments What happens if you pay an installment late? There is a maximum delay of 5 days in scrapping, if this limit is exceeded the installment is unpaid and the deferral plan lapses.
In ordinary installment payments, however, the installment can be paid within a certain number of days from the deadline, however, interest for late payment will be applied to which a small penalty will be added.
This can be remedied with active repentance.
The important thing is to pay the installment before the next one expires (always with the exception of the first installment which allows a maximum delay of 7 days) without being considered in default.
In any case, for any installment plan, all deadlines that fall between August 1st and September 4th of each year the payment term is suspended.
The installment paid late does not cause the plan to lapse.
When you pay an installment late, but within the deadline of the next one, there is no risk of lapse of the ordinary installment plan.
In any case, it should be remembered that for any delay in payment, penalties and interest must be added to the amounts due (in this case the interest accrued must be calculated on the amounts of the overdue installments and must be indicated with the exact tax codes on the F24).
Even if you miss the payment of an instalment, the installment plan will not lapse.
The real problem occurs when the unpaid installments accumulate.
When does the installment plan expire? It depends on whether the installment plan is with the Internal Revenue Service or the Internal Revenue Service Collection.
With the Revenue Agency (quarterly instalments) the margin for forfeiture is much narrower and they are enough and the cases in which it is forfeited are the following: if you pay the first installment with a delay greater than 7 days beyond the 30 days of receipt from communication; if you pay any of the subsequent installments after the first installment after the next installment is due.
If the extension plan is with the Revenue Collection Agency (monthly instalments) the flexibility is greater and the installments that cannot be paid before the installment plan expires are 8, even non-consecutive.
The difference, therefore, is that with Ade you forfeit after 3 months of not paying, with Ader, however, you can not pay for up to 8 months before forfeiting.
It should be kept in mind, however, that even if the number of unpaid installments approaches, it is possible not to lapse by paying at least one of the outstanding ones: in this way the number of unpaid installments drops, offering new flexibility to those who have to pay the payments.
Lapsing of an installment plan What exactly happens when you lapse from an installment plan? All amounts still due are once again entered into the register and interest and penalties are calculated once again on the residual sum, net of those already paid.
Furthermore, the forced recovery of the sums starts again and you are once again subject to administrative arrest, mortgage and foreclosure.
read also Tax debts, the rules for paying tax bills in installments in 2023