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F24 CON COMPENSAZIONI “A RISCHIO” – POSSIBILE LA SOSPENSIONE

Si tratta di un sistema per contrastare il fenomeno delle indebite compensazioni di crediti d’imposta, in casi che presentano profili di rischio quali:

• pagamenti di debiti iscritti a ruolo

• analoghe compensazioni effettuate in precedenza dallo stesso soggetto

• dati anomali presenti in Anagrafe tributaria per il soggetto e/o i tributi indicati nel modello F24 in esame.

Se all’esito del controllo automatizzato il credito risulta correttamente utilizzato, ovvero sono decorsi 30 giorni dalla data di presentazione della delega di pagamento, la delega è valida e le compensazioni e i versamenti in essa contenuti sono considerati come effettuati alla data indicata in origine; diversamente la delega di pagamento non è efficace e quindi i versamenti e le compensazioni si considerano come non effettuati.

Per ulteriori informazioni
UFFICIO FISCALE
tel. 0173/226611
e-mail fiscale@acaweb.it

 

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