{"id":17543,"date":"2021-01-18T20:40:00","date_gmt":"2021-01-18T19:40:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2021\/01\/18\/notifica-degli-atti-di-accertamento-il-dl-n-3-proroga-i-termini-al-2022\/"},"modified":"2021-01-18T20:40:00","modified_gmt":"2021-01-18T19:40:00","slug":"notifica-degli-atti-di-accertamento-il-dl-n-3-proroga-i-termini-al-2022","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/notifica-degli-atti-di-accertamento-il-dl-n-3-proroga-i-termini-al-2022\/","title":{"rendered":"Notifica degli atti di accertamento: il DL n 3 proroga i termini al 2022"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Il DL n 3 del 15 gennaio 2021 pubblicato in G.U. reca modifiche alla disciplina degli atti di accertamento e in particolare all\u2019art 157 del DL 34\/2020 convertito con modificazioni sono apportate modifiche secondo le quali:<\/p>\n<ul>\n<li>gli atti di accertamento,<\/li>\n<li>di contestazione,<\/li>\n<li>di irrogazione delle sanzioni,<\/li>\n<li>di recupero dei crediti di imposta,<\/li>\n<li>di liquidazione e di rettifica e liquidazione,<\/li>\n<\/ul>\n<p>per i quali i termini di decadenza,\u00a0calcolati senza tener conto del periodo di sospensione di cui all&#8217;articolo 67, comma 1, del decreto-legge 17 marzo 2020, n. 18, convertito, con modificazioni, dalla legge 24 aprile 2020, n. 27,\u00a0scadono tra l&#8217;8 marzo 2020 ed il 31 dicembre 2020, sono emessi entro il 31 dicembre 2020 e notificati nel periodo compreso tra il 1\u00b0 febbraio 2021 e il 31 gennaio 2022\u00a0(prima potevano essere notificati nel periodo compreso tra il 1\u00b0 gennaio e il 31 dicembre 2021).<\/p>\n<p>&nbsp;<\/p>\n<p>Resta pertanto stabilito che l\u2019emissione dell\u2019atto deve essere avvenuta entro il 31 dicembre 2020 ma la possibile data di notifica viene spostata al 2022. La proroga della notifica sino al 2022 riguarda anche:<\/p>\n<ul>\n<li>gli avvisi di recupero dei crediti di imposta<\/li>\n<li>gli avvisi di liquidazione<\/li>\n<li>gli atti di contestazione delle sanzioni<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Il DL n 3 ha anche previsto\u00a0una mini-sospensione delle cartelle di pagamento\u00a0modificando il comma 1 dell\u2019art 68 del DL n 18\/2020 e in particolare fissa al 31 gennaio 2021 il termine finale di scadenza dei versamenti, derivanti da:<\/p>\n<ul>\n<li>cartelle di pagamento,<\/li>\n<li>nonch\u00e9 dagli avvisi esecutivi previsti dalla legge, relativi alle entrate tributarie e non, sospesi dall\u2019articolo 68, comma 1, del decreto-legge 17 marzo 2020, n. 18, (termine attualmente stabilito al 31 dicembre 2020<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Viene inoltre rinviato di un mese il termine per i versamenti e gli adempimenti relativi all\u2019imposta sui servizi digitali (web tax),\u00a0ossia:<\/p>\n<ul>\n<li>slitta dal 16 febbraio al 16 marzo 2021 il termine per il versamento<\/li>\n<li>slitta dal 31 marzo 2021 al 30 aprile 2021 il termine per la presentazione della relativa dichiarazione<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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di liquidazione [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-17543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Notifica degli atti di accertamento: il DL n 3 proroga i termini al 2022 - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; Il DL n 3 del 15 gennaio 2021 pubblicato in G.U. reca modifiche alla disciplina degli atti di accertamento e in particolare all\u2019art 157 del DL\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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