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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici ULTIME NOVITA' PER FACILITARE L'INVIO PRECOMPILATO DEL 730 DA PARTE DELL'AGENZIA DELLE ENTRATE: L'INVIO DELLE CERTIFICAZIONI DEI LAVORATORI AUTONOMI O OCCASIONALI ENTRO IL PROSSIMO 7 MARZO 2015
ULTIME NOVITA' PER FACILITARE L'INVIO PRECOMPILATO DEL 730 DA PARTE DELL'AGENZIA DELLE ENTRATE: L'INVIO DELLE CERTIFICAZIONI DEI LAVORATORI AUTONOMI O OCCASIONALI ENTRO IL PROSSIMO 7 MARZO 2015 PDF Stampa E-mail
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Mercoledì 10 Settembre 2014 09:43

Sempre più complicata la vita dei commercialisti e soprattutto sempre informazioni diverse.
Entro il prossimo 9 marzo 2015 ogni sostituto d'imposta che trattiene le ritenute d'acconto ai propri collaboratori (autonomi o occasionali che siano) dovrà inviare telematicamente all'Agenzia delle Entrate il CUD, più precisamente CU, di ogni collaboratore, ovvero una sorta di certificazione contenente molteplici informazioni rispetto a quelle contenute nelle certificazioni in vigore che, a tutt'oggi non sono state ancora individuate.
Una delle poche informazioni che si conosce è relativa all'introduzione del ravvedimento sprint se ci si accorge di un invio errato della documentazione che, se effettuato entro 5 giorni dall'invio permetterà di evitare la sanzione di € 100,00, dopodiché,  come sempre si prevede il pagamento della suddetta sanzione indicata nell'ultima versione del Dlgs attuativo della legge 23/2014 relativo alla  dichiarazione precompilata e le altre semplificazioni. Non si conoscono ancora i termini previsti dal ravvedimento oggetto di sanzione ma in ogni caso si ipotizza che questi dovranno essere molto vicini, considerando la compilazione e l'invio del 730 da parte dell'agenzia delle entrate.  
La tipologia delle informazioni da trasmettere entro il 2 marzo 2015 (termine per questi anticipato di una settimana) inoltre riguarderà tutti quei soggetti i cui dati sono inclusi nella dichiarazione, quali ad esempio banche per mutui, assicurazioni sia per i premi sulle assicurazioni vita che per i fondi pensionistici, forse asili nido e via dicendo.
Per quanto concerne invece le spese mediche, si dovrà aspettare un altri anno poiché le strutture non sono ancora pronte ad inviare telematicamente i dati.
Le sanzioni inoltre potranno riguardare anche i CAF e gli intermediari abilitati nel caso in cui trasmettano dati errati o dichiarazioni infedeli. In questi casi infatti potrebbero essere obbligati a pagare non solo sanzioni ed interessi ma anche l'imposta a carico del contribuente!!!

Commenti (22)
  • Raffaele
    Siccome che il caf non ha dato Iban quanto tempo ci vuole per arrivarmi la raccomandata di pagamento
  • Raffaele
    Del 730
  • Consulente
    Ma a quando risale il 730? se è di quest'anno dovrebbe averle consegnato il i modelli F24.
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