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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale TERMINI PER LA PRESCRIZIONE ACCERTAMENTI DICHIARAZIONI
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Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Domenica 26 Aprile 2015 10:30

Come descritto in un precedente articolo. ai sensi dell'art. 43 del DPR 600/73 l'avviso per l'accertamento sui redditi deve essere notificato entro il 31.12 del quarto anno successivo a quello in cui è stata presentata la dichiarazione, o quinto anno successivo in ipotesi di omessa dichiarazione.
Stessa cosa per la dichiarazione IVA ai sensi dell'art. 57 del DPR 633/72.
Si ricorda che per entrambe le imposte i termini sono raddoppiati se vi sono elementi penalmente rilevanti, in merito all'annualità in cui l'illecito è stato commesso ai sensi del DL 223/2006.

 

perido       anno          prescrizione
imposta     present.   ordin.   per omessa
2009        2010     2014         2015
2010        2011     2015         2016
2011        2012     2016         2017
2012        2013     2017         2018

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