DECRETO 27 agosto 1998 - Approvazione del modello di richiesta, con relative istruzioni (allegato A ), del credito di imposta
IL DIRETTORE GENERALE del Dipartimento delle entrate
Visto l'art. 4 della legge 27 dicembre 1997, n. 449, in base al quale le piccole e medie imprese come definite dal decreto del Ministro dell'industria, del commercio e dell'artigianato del 18 settembre 1997, e successive modificazioni, possono fruire di un credito di imposta per le nuove assunzioni che avvengono a partire dal 1 ottobre 1997 e fino al 31 dicembre 2000, da far valere ai fini del versamento dell'imposta sul reddito delle persone fisiche, dell'imposta sul reddito delle persone giuridiche e dell'imposta sul valore aggiunto, anche in compensazione ai sensi del decreto legislativo 9 luglio 1997, n. 241, per i soggetti nei confronti dei quali trova applicazione tale normativa; Visto il regolamento emanato ai sensi dell'art. 4, comma 6, della citata legge n. 449 del 1997, in base al quale per il riconoscimento del credito per le nuove assunzioni le piccole e le medie imprese devono presentare una richiesta, utilizzando un apposito modello, approvato con decreto dirigenziale; Considerato che, ai sensi dello stesso regolamento, occorre stabilire le modalita' di compilazione del modello di richiesta del credito di imposta al Centro di servizio delle imposta dirette e delle imposte indirette competente a riceverlo;
Decreta: Art. 1.
Modello di richiesta ed ufficio competente alla ricezione
Sono approvati l'annesso modello, con le relative istruzioni (allegato A) e la busta, da utilizzare per la richiesta del credito di imposta per le nuove assunzioni, da trasmettere al Centro di servizio delle imposte dirette e delle imposte indirette di Pescara, via Rio Sparto, 52/B - 65100 Pescara, competente alla ricezione della richiesta di credito d'imposta da parte delle piccole e medie imprese, ovunque domiciliate nel territorio dello Stato.
Art. 2.
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