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DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 26 luglio 2012 | Unione Geometri
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DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 26 luglio 2012
DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 26 luglio 2012
Differimento, per l’anno 2012, del termine per la presentazione in via telematica delle dichiarazioni modelli 770/2012, ai sensi dell’articolo 12, comma 5, del decreto legislativo n. 241 del 1997.
(12A08493)
L PRESIDENTE DEL CONSIGLIO DEI MINISTRI
Visto l’art. 12, comma 5, del decreto legislativo 9 luglio 1997, n. 241, il quale prevede che con decreto del Presidente del Consiglio dei Ministri possono essere modificati, al fine di tener conto delle esigenze generali dei contribuenti, dei sostituti e dei responsabili d’imposta o delle esigenze organizzative dell’amministrazione, i termini riguardanti gli adempimenti degli stessi soggetti relativi a imposte e contributi dovuti in base allo stesso decreto;
Visto il decreto del Presidente della Repubblica 29 settembre 1973, n. 600, recante disposizioni in materia di accertamento delle imposte sui redditi;
Visto il decreto del Presidente della Repubblica 22 luglio 1998, n. 322 e successive modificazioni, con il quale e’ stato emanato il regolamento recante le modalita’ per la presentazione delle dichiarazioni relative alle imposte sui redditi, all’imposta regionale sulle attivita’ produttive e all’imposta sul valore aggiunto ed, in particolare;
Visto, in particolare, l’articolo 4 del citato decreto n. 322 del 1998, concernente la dichiarazione dei sostituti d’imposta, il quale fissa al 31 luglio il termine di presentazione della dichiarazione;
Vista la legge 27 luglio 2000, n. 212, recante «Disposizioni in materia di statuto dei diritti del contribuente»;
Visto il provvedimento del Direttore dell’Agenzia delle entrate 16 gennaio 2012 pubblicato sul sito internet dell’Agenzia delle entrate il 18 gennaio 2012, con il quale e’ stato approvato il modello 770/2012 Semplificato, concernente le comunicazioni da parte dei sostituti d’imposta dei dati delle certificazioni rilasciate, dell’assistenza fiscale prestata, dei versamenti e compensazioni effettuati;
Visto il provvedimento del Direttore dell’Agenzia delle entrate 16 febbraio 2012 pubblicato sul sito internet dell’Agenzia delle Entrate il 18 febbraio 2012, con il quale sono state approvate le specifiche tecniche per la trasmissione telematica dei dati contenuti nella dichiarazione modello 770/2012;
Considerate le esigenze generali rappresentate dalle categorie professionali in relazione ai numerosi adempimenti fiscali da porre in essere per conto dei contribuenti e dei sostituti d’imposta;
Considerato che un differimento di termini per la trasmissione in via telematica dei dati contenuti nella dichiarazione modello 770 non comporta alcun onere erariale, atteso che la funzione di tale dichiarazione e’ soltanto riepilogativa e, pertanto, alla presentazione della stessa non sono connessi obblighi di versamento delle imposte;
Su proposta del Ministro dell’economia e delle finanze;
Decreta:
Art. 1
Termini per la presentazione in via telematica per l’anno 2011 della dichiarazione modello 770/2012
1. La dichiarazione dei sostituti d’imposta, di cui all’articolo 4, comma 1, del decreto del Presidente della Repubblica 22 luglio 1998, n. 322, e successive modificazioni, relativa all’anno 2011, e’ presentata in via telematica, direttamente ovvero tramite i soggetti incaricati di cui all’articolo 3, commi 2-bis e 3, del medesimo decreto del Presidente della Repubblica n. 322 del 1998, entro il 20 settembre 2012. Il presente decreto sara’ pubblicato nella Gazzetta Ufficiale della Repubblica italiana. Roma, 26 luglio 2012
