DECRETO 5 agosto 2010 - Approvazione dei «Fogli avvertenze» per le somme iscritte a ruolo di competenza dell''Amministrazione autonoma dei monopoli di Stato. (10A10475)
IL DIRETTORE GENERALE
dell'Amministrazione autonoma dei monopoli di Stato
Visto l'articolo 25 del decreto del Presidente della Repubblica 29 settembre 1973, n. 602, come modificato dall'articolo 11 del decreto legislativo 26 febbraio 1999, n. 46, il quale prevede che la cartella di pagamento da notificare al contribuente cui si riferiscono le somme iscritte a ruolo sia redatta in conformita' al modello approvato con decreto del Ministero delle finanze;
Visto il decreto dirigenziale 28 giugno 1999, concernente l'approvazione dei modelli della cartella di pagamento e dell'avviso di intimazione ai sensi degli articoli 25 e 50 del decreto del Presidente della Repubblica 29 settembre 1973, n. 602, emanato dal Ministero delle finanze;
Visto il provvedimento del direttore dell'Agenzia delle entrate 20 marzo 2010, oggi competente per materia, con il quale si approva il nuovo modello di cartella di pagamento, ai sensi dell'articolo 25 del decreto del Presidente della Repubblica 29 settembre 1973, n. 602;
Considerato che l'adozione del nuovo modello e' obbligatoria per le cartelle di pagamento relative ai ruoli consegnati agli Agenti della Riscossione successivamente al 30 settembre 2010;
Considerato, altresi', che ai sensi del citato provvedimento dell'Agenzia delle entrate i Fogli Avvertenze da inserire nel corpo della nuova cartella di ruolo sono approvati con separati provvedimenti, in relazione alla tipologia delle somme iscritte a ruolo;
Attesa l'esigenza dell'Amministrazione autonoma dei monopoli di Stato di adottare, entro i termini citati nel provvedimento della suddetta Agenzia, i Fogli Avvertenze di...
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