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Italy Suspends Tax Assessments Over COVID-19

Tuesday, March 17, 2020

On March 12, 2020, the Italian Revenue Agency announced the suspension of its audit activities in light of the COVID-19 outbreak.

In its statement, the agency said that: "The activities of liquidation, control, assessment, access, inspections and verifications, collection and tax litigation by the offices of the Revenue Agency are suspended unless they are about to expire (or suspended on the basis of express regulatory provisions)."

According to the statement, the provision was included in the directive signed by the General Director of Revenue, Ernesto Maria Ruffini, following the Prime Ministerial Decree of March 11, 2020, for the fight against the spread of COVID-19.