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background-color: #fff; border-radius: 0.5rem; box-shadow: 0 12px 24px rgba(0, 0, 0, 0.12); font-family: sans-serif; content: 'Loading...'; display: flex !important; font-size: 13px; font-weight: bold; line-height: 1; justify-content: center; min-height: 50px; text-transform: uppercase;}#speakup-player:empty{ display: block;} (Adnkronos) - Per non perdere i benefici della definizione agevolata, il pagamento della quinta rata della rottamazione quater dovrà essere effettuato tenendo conto della nuova scadenza del 15 settembre. La conferma sulla proroga è arrivata con la pubblicazione del testo in Gazzetta Ufficiale, avvenuta il 5 agosto, del decreto correttivo sul concordato preventivo biennale e sull’adempimento collaborativo.La misura era stata anticipata dal comunicato stampa del Ministero dell’Economia e delle Finanze. L’ufficialità è arrivata nell’ultimo giorno utile per il pagamento, considerando l’originaria scadenza del 31 luglio e i cinque giorni di tolleranza nel caso di versamento tardivo.La proroga della scadenza relativa al pagamento della quinta rata della rottamazione quater era al centro delle discussioni degli ultimi giorni. Per l’ufficialità del rinvio del termine del 31 luglio al 15 settembre 2024, però, l’attesa è terminata nell’ultimo giorno utile per il pagamento.Un’anticipazione era arrivata con il comunicato stampa del MEF del 5 agosto che, affianco alla notizia del differimento della scadenza relativa alla misura che rientra nella Tregua fiscale, precisava l’assenza di misure allo studio del governo per riaprire i termini o estendere l’ambito di applicazione della definizione agevolata delle cartelle.Il testo del decreto correttivo (dlgs 108/2024) relativo all’adempimento collaborativo, alla razionalizzazione, alla semplificazione degli adempimenti tributari e al concordato preventivo biennale ha confermato le anticipazioni.L’ufficialità si attendeva dal giorno dell’approvazione da parte del Consiglio dei ministri del 26 luglio scorso, anche se il comunicato stampa diffuso a margine della riunione dell’esecutivo non forniva anticipazioni sulla misura.I soggetti che hanno aderito alla definizione agevolata dei carichi affidati alla riscossione dal 1° gennaio 2000 al 30 giugno 2022, e hanno scelto la rateizzazione degli importi, hanno più tempo a disposizione.A stabilire il rinvio della scadenza della quinta rata della rottamazione quater è l’articolo 6 del decreto correttivo, il dlgs 108/2024.Nel rinvio viene previsto che si applichino le disposizioni stabilite dalla Legge di Bilancio 2023, relative ai cinque giorni di tolleranza in caso di mancato pagamento o versamento tardivo.I contribuenti avranno quindi tempo fino al 20 settembre 2024 per provvedere al pagamento delle somme dovute.Nel caso in cui non venissero effettuati i versamenti entro la data indicata, si perderanno i benefici della definizione agevolata.Nel caso in questione riprenderanno a decorrere i termini di prescrizione e decadenza per il recupero delle somme.I pagamenti già effettuati saranno acquisiti come acconto sull’importo dovuto ma non determinano l’estinzione del debito residuo, per cui continueranno le attività di riscossione. di Adnkronos   07-08-2024 - 15:43 Link copiato Commenti Leggi la Netiquette

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