DECRETO 12 novembre 1998 - Comunicazioni degli amministratori di condominio all'anagrafe tributaria
IL DIRETTORE GENERALE del Dipartimento delle entrate
Visto l'art. 7 del decreto del Presidente della Repubblica 29 settembre 1973, n. 605, come modificato dall'art. 21, comma 14, della legge 27 dicembre 1997, n. 449, che dispone che gli amministratori di condominio negli edifici devono comunicare annualmente all'anagrafe tributaria l'ammontare dei beni e servizi acquistati dal condominio e i dati identificativi dei relativi fornitori e che con decreto del Ministro delle finanze sono stabiliti il contenuto, le modalita' e i termini delle comunicazioni; Visto l'art. 16 del decreto legislativo 3 febbraio 1993, n. 29, nel testo sostituito dall'art. 11 del decreto legislativo del 31 marzo 1998, n. 80, concernente nuove disposizioni in materia, fra l'altro, di organizzazione e di rapporti di lavoro nelle amministrazioni pubbliche; Visto l'art. 13 della legge 8 maggio 1998, n. 146, in base al quale devono essere adottati dal Ministro delle finanze esclusivamente i provvedimenti che sono espressione del potere di indirizzo politicoamministrativo, di cui agli articoli 3, comma 1, e 14 del decreto legislativo 3 febbraio 1993, n. 29; Considerato che occorre dare attuazione alle disposizioni contenute nel citato art. 7 del decreto del Presidente della Repubblica 29 settembre 1973, n. 605;
Decreta: Art. 1.
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L'amministratore del condominio negli edifici deve comunicare annualmente, oltre al proprio codice fiscale e ai propri dati anagrafici (cognome, nome, luogo e data di nascita): a) relativamente a ciascun condominio, il codice fiscale, la denominazione, l'indirizzo completo e lo specifico codice di natura giuridica; b) relativamente a ciascun fornitore, il cognome e il nome, la data e il luogo di nascita se persona fisica, ovvero la ragione o...
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