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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici L'AGENZIA DELLE ENTRATE COMUNICA IL CODICE TRIBUTO PER REGOLARE LA TARDIVA COMUNICAZIONE DELLA CESSAZIONE ATTIVITA'
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L'AGENZIA DELLE ENTRATE COMUNICA IL CODICE TRIBUTO PER REGOLARE LA TARDIVA COMUNICAZIONE DELLA CESSAZIONE ATTIVITA' PDF Stampa E-mail
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Giovedì 10 Aprile 2014 14:34

Lo scorso 3 Aprile 2014 l'Agenzia delle Entrate con il Comunicato n. 35, sulla scia  dell'art 35. D.P.R. n. 633/1972 sulle  "Disposizione regolamentare concernente le dichiarazioni di inizio, variazione e cessazione attività", ha istituito il codice tributo 8120 per il versamento della sanzione da utilizzare in caso di omessa presentazione della chiusura dell'attività entro i 30 giorni successivi previsti dalla normativa.
Il nuovo codice 8120 va quindi a sostituire i codici tributi 8007 e 8110.

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