PROVVEDIMENTO 20 giugno 2002 - Approvazione del modello "F24" per l'esecuzione dei versamenti dell'Imposta comunale sugli immobili, di cui al decreto legislativo n. 504 del 30 dicembre 1992, con le modalita' previste dal decreto legislativo 9 luglio 1997, n. 241
IL DIRETTORE DELL'AGENZIA In base alle attribuzioni conferite dalle disposizioni di legge e dalle norme statutarie e di regolamento riportate nel seguito del presente provvedimento; Dispone
Approvazione del modello "F24" per l'esecuzione dei versamenti dell'Imposta comunale sugli immobili.
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E' approvato il modello di cui all'allegato n. 1 per il versamento dell'Imposta comunale sugli immobili presso banche, agenzie postali e concessionari della riscossione.
Il presente provvedimento sara' pubblicato nella Gazzetta Ufficiale della Repubblica italiana ed avra' effetto immediato dalla data di pubblicazione.
Motivazioni.
In relazione all'attivita' di promozione di servizi da parte dell'Agenzia delle entrate a soggetti esterni pubblici e privati ed alla scelta effettuata da alcuni comuni di utilizzare il sistema di pagamento con compensazione, di cui all'art. 17 del decreto legislativo 9 luglio 1997, n. 241, per il versamento dell'Imposta comunale sugli immobili, e' stato predisposto un nuovo modello di pagamento "F24", sulla base di quello utilizzato per i versamenti
in favore dell'Erario e di altri Enti, ma contenente un'apposita sezione denominata "I.C.I. ed altri tributi locali".
L'introduzione di tale modalita' di pagamento rappresenta per i contribuenti una semplificazione degli adempimenti ed e' innovativa rispetto a quelle attualmente in uso, prevedendo la possibilita' di versare, con un unico modello, le imposte riferite a localita' diverse e consentendo l'accesso alla compensazione.
Riferimenti normativi.
Disposizioni relative all'I.C.I.
Decreto legislativo n. 504 del 30 dicembre 1992, recante disposizioni di riordino della finanza degli enti territoriali a norma dell'art. 4 della legge 23 ottobre 1992, n. 421.
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