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CONTROLLO CANONE TV: ISTITUITI TRE NUOVI CODICI TRIBUTO PER IL VERSAMENTO DELLE SOMME DOVUTE DALLE IMPRESE ELETTRICHE


A seguito dell'introduzione, nel 2016, della nuova modalità di pagamento del canone di abbonamento alla televisione ad uso privato con l'addebito nelle bollette elettriche, le imprese elettriche sono tenute a comunicare annualmente all'Agenzia delle Entrate i dati relativi ai canoni addebitati, accreditati, riscossi e riversati. Per consentire il versamento, tramite il modello F24, delle somme dovute dalle suddette imprese a titolo di canone TV ad uso privato, degli interessi e delle sanzioni, a seguito dell'attività di controllo dell'Agenzia delle entrate sono stati i seguenti 3 nuovi codici tributo: "3415" denominato "Canone TV - Recupero delle somme per tardivo, omesso o parziale riversamento e interessi per tardivo, omesso o parziale riversamento/addebito, da parte delle imprese elettriche - articolo 5, commi 5 e 7, del D.M. n. 94 del 2016"; "3416" denominato "Canone TV - Sanzione per tardivo, omesso o parziale riversamento/addebito, da parte delle imprese elettriche - articolo 5, commi 5 e 7, del D.M. n. 94 del 2016"; "3417" denominato "Canone TV - Sanzione per omessa o incompleta trasmissione dei dati relativi al canone TV, da parte delle imprese elettriche - articolo 5, comma 8, del D.M. n. 94 del 2016". Nell'F24 tali codici devono essere riportati nella sezione "Erario", esclusivamente in corrispondenza della colonna "importi a debito versati". Fonte: http://www.agenziaentrate.gov.it


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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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