When the head of the competent tax office extends the payment deadline or defers the payment notice, when may security be demanded, and when may it be dispensed with?
General information · Not legal advice
Material to check
In a practice file we read the taxpayer's application for an extension of the payment deadline or for deferral of the payment notice, the tax office's decision granting it, the papers showing the amount to which the extension or deferral relates, and records of any serious loss to the business or crisis it faces.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading ties the demand to the granting itself: when the head of the competent tax office grants an extension under the extension provision or a deferral of the payment notice under the deferral provision, the office may require security under the security provision, in an amount corresponding to the amount related to that extension or deferral, so the demand is discretionary rather than automatic.
Another reading reads the proviso as removing the demand only where conditions coincide: the taxpayer has suffered serious loss in the business or the business is in a serious crisis, and the head of the competent tax office recognises that the national tax concerned can be paid by the extended deadline, with further cases set by Presidential Decree; the provision does not say by when the security must actually be provided or what follows if it is not.
Your judgment
If security is required but not provided before the extended deadline runs, does the extension still hold, and what in the file would show the timing the office expected?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to fix when required security must be provided, if a Presidential Decree adds or narrows the cases where security is dispensed with, or if a court decision rules on whether an unpaid security demand lets the extension lapse.