Differimento del termine per l'utilizzo delle modalita' di pagamento esclusivamente in via telematica per i soggetti titolari di partita IVA diversi da quelli di cui all'articolo 73, comma 1, lettere a) e b), del testo unico delle imposte dirette, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917.
IL 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 dei contribuenti, i termini riguardanti gli adempimenti dei contribuenti relativi a imposte e contributi dovuti in base allo stesso decreto;
Visto il decreto-legge 4 luglio 2006, n. 223, recante disposizioni urgenti per il rilancio economico e sociale, per il contenimento e la razionalizzazione della spesa pubblica, nonche' interventi in materia di entrate e di contrasto all'evasione fiscale, convertito, con modificazioni, nella legge 4 agosto 2006, n. 248;
Visto, in particolare, l'art. 37, comma 49, del citato decreto-legge 4 luglio 2006, n. 223, con il quale e' stato stabilito che, a partire dal 1° ottobre 2006, i titolari di partita IVA sono tenuti ad effettuare i versamenti fiscali, contributivi e previdenziali ivi previsti mediante modalita' di pagamento telematiche;
Visto il decreto del Presidente della Repubblica 7 giugno 2006, con l'unita delega di funzioni, registrato alla Corte dei conti il 13 giugno 2006 - Ministeri istituzionali, Presidenza del Consiglio dei Ministri, registro n. 7, foglio n. 397, concernente l'attribuzione all'On. Prof. Vincenzo Visco del titolo di Vice Ministro presso il Ministero dell'economia e delle finanze;
Considerate le contingenti difficolta' di natura tecnico-operativa evidenziate dagli ordini professionali tenuti ad eseguire i dovuti versamenti nella prescritta modalita' telematica;
Ritenuto, pertanto, opportuno disporre un differimento del predetto termine per consentire ai contribuenti titolari di partita IVA, che hanno strutture non immediatamente adeguabili, di fruire di un piu' congruo periodo di tempo per...
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