The company is considered compliant, in terms of tax obligations, in the event of bankruptcy or extraordinary administration
21/10/2016 – The Ministerial Decree of 23 February 2016 has been published in the Gazzetta Ufficiale, introducing new elements to the online Single insurance contribution payment certificate (Documento unico di regolarità contributiva – DURC), amending the Ministerial Decree of 30 January 2015.
Simplified DURC: new elements
The new decree foresees that, in the event of bankruptcy or compulsory administrative liquidation under temporary operation, a company is considered to be compliant in terms of the tax obligations towards INPS, INAIL and Casse Edili that expired prior to the date of authorization for temporary operation.
A rule similar to the previous one has been envisaged in the case of extraordinary administration: “The company is considered to be compliant in terms of the tax obligations towards INPS, INAIL and Casse Edili that expired prior to the date of the decree opening the procedure”.