{"id":247,"date":"2013-12-23T14:24:14","date_gmt":"2013-12-23T13:24:14","guid":{"rendered":"https:\/\/archiviofficina48.it\/carpineti\/?idSezione=733"},"modified":"2019-05-08T16:16:58","modified_gmt":"2019-05-08T14:16:58","slug":"servizio-tributi","status":"publish","type":"page","link":"https:\/\/archiviofficina48.it\/carpineti\/entra-in-comune\/amministrazione-trasparente\/attivita-e-procedimenti\/tipologie-di-procedimento\/servizio-tributi\/","title":{"rendered":"Servizio tributi"},"content":{"rendered":"<p>&nbsp;<\/p>\n<style type=\"text\/css\">.style1 {<br \/>\t\t\t\tcolor: windowtext;<br \/>\t\t\t\tfont-size: 14.0pt;<br \/>\t\t\t\tfont-weight: 400;<br \/>\t\t\t\tfont-style: normal;<br \/>\t\t\t\ttext-decoration: none;<br \/>\t\t\t\tfont-family: Arial;<br \/>\t\t\t\ttext-align: center;<br \/>\t\t\t\tvertical-align: bottom;<br \/>\t\t\t\twhite-space: normal;<br \/>\t\t\t\tborder-left: 1.0pt solid windowtext;<br \/>\t\t\t\tborder-right-style: none;<br \/>\t\t\t\tborder-right-color: 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\/>\t\t\t\tfont-size: 8.0pt;<br \/>\t\t\t\tfont-weight: 400;<br \/>\t\t\t\tfont-style: normal;<br \/>\t\t\t\ttext-decoration: none;<br \/>\t\t\t\tfont-family: Arial, sans-serif;<br \/>\t\t\t\ttext-align: general;<br \/>\t\t\t\tvertical-align: bottom;<br \/>\t\t\t\twhite-space: normal;<br \/>\t\t\t\tborder-left: .5pt solid silver;<br \/>\t\t\t\tborder-right: .5pt solid silver;<br \/>\t\t\t\tborder-top: .5pt solid silver;<br \/>\t\t\t\tborder-bottom: 1.0pt solid windowtext;<br \/>\t\t\t\tpadding-left: 1px;<br \/>\t\t\t\tpadding-right: 1px;<br \/>\t\t\t\tpadding-top: 1px;<br \/>\t\t\t\tbackground: #CCFFFF;<br \/>}<br \/>.style26 {<br \/>\t\t\t\tcolor: black;<br \/>\t\t\t\tfont-size: 8.0pt;<br \/>\t\t\t\tfont-weight: 400;<br \/>\t\t\t\tfont-style: normal;<br \/>\t\t\t\ttext-decoration: none;<br \/>\t\t\t\tfont-family: Arial;<br \/>\t\t\t\ttext-align: general;<br \/>\t\t\t\tvertical-align: middle;<br \/>\t\t\t\twhite-space: normal;<br \/>\t\t\t\tborder-left: .5pt solid silver;<br \/>\t\t\t\tborder-right: .5pt solid silver;<br \/>\t\t\t\tborder-top: .5pt solid silver;<br \/>\t\t\t\tborder-bottom: 1.0pt solid windowtext;<br \/>\t\t\t\tpadding-left: 1px;<br \/>\t\t\t\tpadding-right: 1px;<br \/>\t\t\t\tpadding-top: 1px;<br \/>\t\t\t\tbackground: #CCFFFF;<br \/>}<br \/>.style27 {<br \/>\t\t\t\tcolor: black;<br \/>\t\t\t\tfont-size: 8.0pt;<br \/>\t\t\t\tfont-weight: 400;<br \/>\t\t\t\tfont-style: normal;<br \/>\t\t\t\ttext-decoration: none;<br \/>\t\t\t\tfont-family: Arial;<br \/>\t\t\t\ttext-align: general;<br \/>\t\t\t\tvertical-align: bottom;<br \/>\t\t\t\twhite-space: normal;<br \/>\t\t\t\tborder-left: .5pt solid silver;<br \/>\t\t\t\tborder-right: .5pt solid silver;<br \/>\t\t\t\tborder-top: .5pt solid silver;<br \/>\t\t\t\tborder-bottom: 1.0pt solid windowtext;<br \/>\t\t\t\tpadding-left: 1px;<br \/>\t\t\t\tpadding-right: 1px;<br \/>\t\t\t\tpadding-top: 1px;<br \/>\t\t\t\tbackground: #CCFFFF;<br \/>}<br \/>.style28 {<br \/>\t\t\t\tcolor: black;<br \/>\t\t\t\tfont-size: 8.0pt;<br \/>\t\t\t\tfont-weight: 400;<br \/>\t\t\t\tfont-style: normal;<br \/>\t\t\t\ttext-decoration: none;<br \/>\t\t\t\tfont-family: Arial;<br \/>\t\t\t\ttext-align: general;<br \/>\t\t\t\tvertical-align: bottom;<br \/>\t\t\t\twhite-space: normal;<br \/>\t\t\t\tborder-left: .5pt solid silver;<br \/>\t\t\t\tborder-right: 1.0pt solid windowtext;<br \/>\t\t\t\tborder-top: .5pt solid silver;<br \/>\t\t\t\tborder-bottom: 1.0pt solid windowtext;<br \/>\t\t\t\tpadding-left: 1px;<br \/>\t\t\t\tpadding-right: 1px;<br \/>\t\t\t\tpadding-top: 1px;<br \/>\t\t\t\tbackground: #CCFFFF;<br \/>}<br \/>.style29 {<br \/>\t\t\t\tborder-collapse: collapse;<br \/>}<br \/><\/style>\n<table class=\"style29\" style=\"width: 100%;\" border=\"0\" width=\"100%\" cellpadding=\"0\">\n<colgroup>\n<col style=\"mso-width-source: userset; mso-width-alt: 4388; width: 90pt;\" span=\"2\" width=\"120\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 4900; width: 101pt;\" width=\"134\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 1974; width: 41pt;\" width=\"54\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 4388; width: 90pt;\" span=\"2\" width=\"120\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 1462; width: 30pt;\" width=\"40\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 6473; width: 133pt;\" width=\"177\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 5120; width: 105pt;\" width=\"140\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 6326; width: 130pt;\" width=\"173\" \/>\n<col style=\"mso-width-source: userset; mso-width-alt: 4388; width: 90pt;\" span=\"2\" width=\"120\" \/> <\/colgroup>\n<tbody>\n<tr style=\"mso-height-source: userset; height: 20.25pt;\">\n<td class=\"style1\" style=\"width: 97.95%; height: 20.25pt;\" colspan=\"12\" width=\"1438\" height=\"27\">SETTORE FINANZIARIO PERSONALE TRIBUTI: SERVIZIO TRIBUTI<\/td>\n<\/tr>\n<tr style=\"mso-height-source: userset; height: 23.25pt;\">\n<td class=\"style2\" style=\"width: 8.01%; height: 23.25pt;\" width=\"120\" height=\"31\"><span style=\"font-size: 10pt;\">Responsabile settore: Enrica Costi <\/span><\/td>\n<td class=\"style3\" style=\"width: 22.04%;\" colspan=\"3\" width=\"308\"><span style=\"font-size: 10pt;\">Telefono: 0522 615 003<\/span><br \/>\n<span style=\"font-size: 10pt;\">e mail: tributi@archiviofficina48.it<\/span><\/td>\n<td class=\"style4\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Dotazione organica<\/span><\/td>\n<td class=\"style3\" style=\"width: 13.36%;\" colspan=\"2\" width=\"160\"><span style=\"font-size: 10pt;\">Monica Muratori<\/span><\/td>\n<td class=\"style5\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\">Telefono 0522 615 095<\/span><br \/>\n<span style=\"font-size: 10pt;\">Telefono 0522 615 090<\/span><\/td>\n<td class=\"style6\" style=\"width: 32.84%;\" colspan=\"4\" width=\"553\"><span style=\"font-size: 10pt;\">Sede: P.zza Matilde di Canossa, 1 &#8211; 1\u00b0 piano &#8211;<\/span><br \/>\n<span style=\"font-size: 10pt;\">Mail: tributi@archiviofficina48.it<\/span><\/td>\n<\/tr>\n<tr style=\"height: 23.25pt;\">\n<td class=\"style7\" style=\"width: 8.01%; height: 23.25pt;\" width=\"120\" height=\"31\"><span style=\"font-size: 10pt;\">OGGETTO PROCESSO<\/span><\/td>\n<td class=\"style7\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">NORMATIVA<\/span><\/td>\n<td class=\"style7\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">RESPONSABILE PROCEDIMENTO<\/span><\/td>\n<td class=\"style7\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">TIPO<\/span><\/td>\n<td class=\"style7\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">INIZIO PROCEDIMENTO<\/span><\/td>\n<td class=\"style7\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">FINE PROCEDIMENTO<\/span><\/td>\n<td class=\"style8\" style=\"width: 3.72%;\" width=\"40\"><span style=\"font-size: 10pt;\">TEMPI<\/span><\/td>\n<td class=\"style8\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\">DESCRIZIONE TEMPI<\/span><\/td>\n<td class=\"style8\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">DESCRIZIONE SOMMARIA<\/span><\/td>\n<td class=\"style8\" style=\"width: 9.11%;\" width=\"173\"><span style=\"font-size: 10pt;\">DOCUMENTI<\/span><\/td>\n<td class=\"style8\" style=\"width: 6.91%;\" width=\"120\"><span style=\"font-size: 10pt;\">ALTRI SOGGETTI<\/span><\/td>\n<td class=\"style8\" style=\"width: 7.57%;\" width=\"120\"><span style=\"font-size: 10pt;\">NOTE<\/span><\/td>\n<\/tr>\n<tr style=\"height: 123.75pt;\">\n<td class=\"style9\" style=\"width: 8.01%; height: 123.75pt;\" width=\"120\" height=\"165\"><span style=\"font-size: 10pt;\">Recupero evasione ICI &#8211; Controllo ed eventuale emissione avviso di accertamento<\/span><\/td>\n<td class=\"style10\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">regolamento ICI; REGOLAMENTO ENTRATE; D.LGS. 30\/12\/1992 N. 504 e SMI; L. 27\/12\/2006 N. 296 ART. 1 CO. 161 E 162.<\/span><\/td>\n<td class=\"style11\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi <\/span><\/td>\n<td class=\"style10\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style10\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Istruttoria d&#8217;ufficio. Solo nei casi in cui l&#8217;amministrazione non possa reperire alcuni documenti necessari al controllo, pu\u00f2 invitare il contribuente ha produrre i documenti necessari allo svolgimento dell&#8217;istruttoria<\/span><\/td>\n<td class=\"style10\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Archiviazione se tutto regolare oppure notificazione con avviso protocollato<\/span><\/td>\n<td class=\"style10\" style=\"width: 3.72%;\" width=\"40\"><span style=\"font-size: 10pt;\">5 ANNI<\/span><\/td>\n<td class=\"style10\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\">I termini per emettere gli avvisi sono di 5 anni a decorrere dall&#8217;anno d&#8217;imposizione oggetto di controllo.<\/span><\/td>\n<td class=\"style10\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">L&#8217;attivit\u00e0 di controllo dell&#8217;ufficio tributi \u00e8 rivolta a individuare le omissioni nella dichiarazione e nel versamento<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>dell&#8217;imposta o nella rettifica di<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>situazioni anomale<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>che emergono da incrocio di dati del gestionale Ici con altre banche dati .<\/span><\/td>\n<td class=\"style10\" style=\"width: 9.11%;\" width=\"173\"><\/td>\n<td class=\"style10\" style=\"width: 6.91%;\" width=\"120\"><span style=\"font-size: 10pt;\">Agenzia delle Entrate e Catasto<\/span><\/td>\n<td class=\"style12\" style=\"width: 7.57%;\" width=\"120\"><\/td>\n<\/tr>\n<tr style=\"height: 78.75pt;\">\n<td class=\"style13\" style=\"width: 8.01%; height: 78.75pt;\" width=\"120\" height=\"105\"><span style=\"font-size: 10pt;\">Controllo pagamento avvisi emessi (riscossione coattiva diretta)<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">ART. 26 Regolamento Entrate; R.D.<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>14\/04\/1910 n. 638; D.LGS. 30\/12\/1992 N. 504 e SMI; L. 27\/12\/2006 N. 296 ART.1 CO. 163 LETT.B.<\/span><\/td>\n<td class=\"style15\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi <\/span><\/td>\n<td class=\"style14\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style14\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">d&#8217;UFFICIO:Controllo pagamento avvisi<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Archiviazione se pagamento regolare o attivazione di procedura di sollecito o ingiunzione<\/span><\/td>\n<td class=\"style14\" style=\"width: 3.72%;\" width=\"40\"><span style=\"font-size: 10pt;\">3 ANNI<\/span><\/td>\n<td class=\"style14\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\">Termine emissione titolo esecutivo: entro il 31\/12 del 3\u00b0 anno successivo alla notifica dell&#8217;accertamento;<span style=\"mso-spacerun: yes;\">\u00a0<\/span><\/span><\/td>\n<td class=\"style14\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">Decorsi 60 giorni dalla notifica dell&#8217;Atto di accertamento ICI, se il contribuente non ha pagato, l&#8217;ufficio pu\u00f2 emettere ingiunzione di pagamento<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.11%;\" width=\"173\"><\/td>\n<td class=\"style14\" style=\"width: 6.91%;\" width=\"120\"><span style=\"font-size: 10pt;\">Ufficiale giudiziaro del tribunale di RE in caso di notifica di ordinanza di ingiunzione<\/span><\/td>\n<td class=\"style16\" style=\"width: 7.57%;\" width=\"120\"><\/td>\n<\/tr>\n<tr style=\"height: 90.0pt;\">\n<td class=\"style17\" style=\"width: 8.01%; height: 90pt;\" width=\"120\" height=\"120\"><span style=\"font-size: 10pt;\">Rimborsi ICI\/IMU<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">L. 27\/12\/2006 N296 ART 1 COMMA 164 E REGOLAMENTO ENTRATE, ICI E IMU<\/span><\/td>\n<td class=\"style19\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi <\/span><\/td>\n<td class=\"style20\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style18\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Istanza di rimborso<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">notificazione al contribuente del provvedimento di rimborso o diniego ed eventuale determina di liquidazione firmata dal responsabile di settore.<\/span><\/td>\n<td class=\"style18\" style=\"width: 3.72%;\" width=\"40\"><span style=\"font-size: 10pt;\">180<\/span><\/td>\n<td class=\"style18\" style=\"width: 10.73%;\" width=\"177\"><\/td>\n<td class=\"style18\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">Il contribuente che per errore ha effettuato un versamento Ici<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>non dovuto pu\u00f2 entro 5 anni dalla data del versamento fare istanza di rimborso<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.11%;\" width=\"173\"><span style=\"font-size: 10pt;\">Copia delle quietanze di versamento d&#8217;imposta; Tutti i documenti utili a suffragare le richieste del contribuente. Dichiarazione da parte del cittadino delle modalit\u00e0 di accreditamento.<\/span><\/td>\n<td class=\"style18\" style=\"width: 6.91%;\" width=\"120\"><\/td>\n<td class=\"style21\" style=\"width: 7.57%;\" width=\"120\"><span style=\"font-size: 10pt;\">Se il contribuente impugna il diniego di rimborso si apre una fase contenziosa<\/span><\/td>\n<\/tr>\n<tr style=\"height: 90.0pt;\">\n<td class=\"style13\" style=\"width: 8.01%; height: 90pt;\" width=\"120\" height=\"120\"><span style=\"font-size: 10pt;\">Rateizzazione pagamenti ICI<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">DELIB. C.C. 30\/12\/1998 N. 136 e SMI regolamento entrate<\/span><\/td>\n<td class=\"style15\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi\u00a0<\/span><\/td>\n<td class=\"style22\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style14\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Istanza<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Verifica regolare pagamento alle scadenze rateali<\/span><\/td>\n<td class=\"style14\" style=\"width: 3.72%;\" width=\"40\"><span style=\"font-size: 10pt;\">30<\/span><\/td>\n<td class=\"style14\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\">30 giorni \u00e8 il termine per l&#8217;accoglimento dell&#8217;istanza.<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">Il contribuente che si trova in difficolt\u00e0 a pagare in un&#8217;unica soluzione l&#8217;avviso di accertamento pu\u00f2 chiedere il pagamento rateizzato con l&#8217;applicazione degli interessi a tasso legale.<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.11%;\" width=\"173\"><span style=\"font-size: 10pt;\">Tutti i documenti utili a suffragare le richieste del contribuente<\/span><\/td>\n<td class=\"style14\" style=\"width: 6.91%;\" width=\"120\"><\/td>\n<td class=\"style16\" style=\"width: 7.57%;\" width=\"120\"><\/td>\n<\/tr>\n<tr style=\"height: 90.0pt;\">\n<td class=\"style17\" style=\"width: 8.01%; height: 90pt;\" width=\"120\" height=\"120\"><span style=\"font-size: 10pt;\">Gestione contenzioso tributario<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">D.LGS. 31\/12\/1992 N. 546 e SMI<\/span><\/td>\n<td class=\"style19\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi<\/span><\/td>\n<td class=\"style20\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style18\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Proposizione di ricorso da parte del cittadino<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Emissione della sentenza da parte della commissione adita.<\/span><\/td>\n<td class=\"style18\" style=\"width: 3.72%;\" width=\"40\"><\/td>\n<td class=\"style20\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\"><span style=\"mso-spacerun: yes;\">\u00a0<\/span>I tempi sono quelli di legge. Emissione ulteriori atti richiesti dal dispositivo: per esempio in caso di rigetto di ricorso invio sollecito di pagamento o in caso di accoglimento del ricorso eventuale impugnazione alla commissione tributaria regionale<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.26%;\" width=\"140\"><\/td>\n<td class=\"style23\" style=\"width: 9.11%;\" width=\"173\"><\/td>\n<td class=\"style20\" style=\"width: 6.91%;\" width=\"120\"><span style=\"font-size: 10pt;\">Ufficio contenzioso tributario di Reggio Emilia<\/span><\/td>\n<td class=\"style21\" style=\"width: 7.57%;\" width=\"120\"><\/td>\n<\/tr>\n<tr style=\"height: 90.0pt;\">\n<td class=\"style13\" style=\"width: 8.01%; height: 90pt;\" width=\"120\" height=\"120\"><span style=\"font-size: 10pt;\">emissione atti di autotutela<\/span><\/td>\n<td class=\"style22\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">Regolamento entrate comunali art. 24<\/span><\/td>\n<td class=\"style15\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi <\/span><\/td>\n<td class=\"style22\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style22\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Istanza<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Emissione provvedimento di annullamento o rettifica o di diniego protocollati<\/span><\/td>\n<td class=\"style14\" style=\"width: 3.72%;\" align=\"right\" width=\"40\"><span style=\"font-size: 10pt;\">30<\/span><\/td>\n<td class=\"style14\" style=\"width: 10.73%;\" width=\"177\"><\/td>\n<td class=\"style22\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">Una volta emesso l&#8217;atto di accertamento, pu\u00f2 verificarsi la necessit\u00e0 di rettificare l&#8217;atto o di annullarlo (produzione di documenti non rinvenuti dall&#8217;ufficio, errore di calcolo o di persona<\/span><\/td>\n<td class=\"style14\" style=\"width: 9.11%;\" width=\"173\"><span style=\"font-size: 10pt;\">Documenti probatori della asserita illegittimit\u00e0<\/span><\/td>\n<td class=\"style22\" style=\"width: 6.91%;\" width=\"120\"><\/td>\n<td class=\"style16\" style=\"width: 7.57%;\" width=\"120\"><\/td>\n<\/tr>\n<tr style=\"height: 90.0pt;\">\n<td class=\"style17\" style=\"width: 8.01%; height: 90pt;\" width=\"120\" height=\"120\"><span style=\"font-size: 10pt;\">Accertamento con adesione su istanza del contribuente o d&#8217;ufficio<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">D. LGS. 19\/06\/1997 N.218; REGOLAM APPLICAZ ISTITUTO ACCERTAMENTO CON ADESIONE<\/span><\/td>\n<td class=\"style19\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi <\/span><\/td>\n<td class=\"style20\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style18\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Presentazione istanza protocollata o invio prop adesione.<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Provvedimento di adesione o di diniego<\/span><\/td>\n<td class=\"style18\" style=\"width: 3.72%;\" align=\"right\" width=\"40\"><span style=\"font-size: 10pt;\">15<\/span><\/td>\n<td class=\"style20\" style=\"width: 10.73%;\" width=\"177\"><span style=\"font-size: 10pt;\">Entro 15 giorni dalla ricezione dell&#8217;istanza deve essere formulato l&#8217;invito a comparire con la data dell&#8217;udienza.<\/span><\/td>\n<td class=\"style20\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">Quando l&#8217;imponibile ICI\/IMU non \u00e8 stabilito dalla legge in modo incontrovertibile (es. valori aree fabbricanbili) \u00e8 possibile giungere ad una determinazione del valore concordata con il contribuente.<\/span><\/td>\n<td class=\"style18\" style=\"width: 9.11%;\" width=\"173\"><span style=\"font-size: 10pt;\">Tutti i documenti utili a suffragare le richieste del contribuente<\/span><\/td>\n<td class=\"style20\" style=\"width: 6.91%;\" width=\"120\"><\/td>\n<td class=\"style21\" style=\"width: 7.57%;\" width=\"120\"><\/td>\n<\/tr>\n<tr style=\"height: 135.75pt;\">\n<td class=\"style24\" style=\"width: 8.01%; height: 135.75pt;\" width=\"120\" height=\"181\"><span style=\"font-size: 10pt;\">Istanza di interpello<\/span><\/td>\n<td class=\"style25\" style=\"width: 9.7%;\" width=\"120\"><span style=\"font-size: 10pt;\">L. 27\/07\/2002 N. 212 e SMI; D.M. 26\/04\/2001 N. 209 E regolamento entrate comunali art. 24 bis<\/span><\/td>\n<td class=\"style26\" style=\"width: 9.85%;\" width=\"134\"><span style=\"font-size: 10pt;\">Enrica Costi <\/span><\/td>\n<td class=\"style25\" style=\"width: 2.5%;\" width=\"54\"><span style=\"font-size: 10pt;\">PE<\/span><\/td>\n<td class=\"style27\" style=\"width: 10.95%;\" width=\"120\"><span style=\"font-size: 10pt;\">Richiesta di interpello protocollata<\/span><\/td>\n<td class=\"style27\" style=\"width: 9.64%;\" width=\"120\"><span style=\"font-size: 10pt;\">Risposta all&#8217;interpello protocollata<\/span><\/td>\n<td class=\"style27\" style=\"width: 3.72%;\" width=\"40\"><span style=\"font-size: 10pt;\">120<\/span><\/td>\n<td class=\"style27\" style=\"width: 10.73%;\" width=\"177\"><\/td>\n<td class=\"style25\" style=\"width: 9.26%;\" width=\"140\"><span style=\"font-size: 10pt;\">il contribuente pu\u00f2<\/span><br \/>\n<span style=\"font-size: 10pt;\">proporre istanza scritta di interpello su questioni specifiche e personali in materia di tributi<\/span><br \/>\n<span style=\"font-size: 10pt;\">comunali, qualora vi siano obiettive condizioni di incertezza sulla corretta interpretazione delle<\/span><br \/>\n<span style=\"font-size: 10pt;\">relative disposizioni, prospettandone una soluzione.<\/span><\/td>\n<td class=\"style27\" style=\"width: 9.11%;\" width=\"173\"><span style=\"font-size: 10pt;\">Tutti i documenti utili a suffragare le richieste del contribuente<\/span><\/td>\n<td class=\"style25\" style=\"width: 6.91%;\" width=\"120\"><\/td>\n<td class=\"style28\" style=\"width: 7.57%;\" width=\"120\"><span style=\"font-size: 10pt;\">Se non viene data risposta entro 120 gg. Si forma il silenzio assenso sulla soluzione del caso prospettato dal contribuente.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; SETTORE FINANZIARIO PERSONALE TRIBUTI: SERVIZIO TRIBUTI Responsabile settore: Enrica Costi Telefono: 0522 615 003 e mail: tributi@archiviofficina48.it Dotazione organica Monica Muratori Telefono 0522 615 095 Telefono 0522 615 090 Sede: P.zza Matilde di Canossa, 1 &#8211; 1\u00b0 piano &#8211; Mail: tributi@archiviofficina48.it OGGETTO PROCESSO NORMATIVA RESPONSABILE PROCEDIMENTO TIPO INIZIO PROCEDIMENTO FINE PROCEDIMENTO TEMPI DESCRIZIONE TEMPI [&hellip;]<\/p>\n<p><a class=\"btn btn-default btn-sm read-more-link\" href=\"https:\/\/archiviofficina48.it\/carpineti\/entra-in-comune\/amministrazione-trasparente\/attivita-e-procedimenti\/tipologie-di-procedimento\/servizio-tributi\/\">Leggi tutto&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":202,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"page-templates\/fullwidthpage.php","meta":{"footnotes":""},"class_list":["post-247","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/pages\/247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/comments?post=247"}],"version-history":[{"count":4,"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/pages\/247\/revisions"}],"predecessor-version":[{"id":3129,"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/pages\/247\/revisions\/3129"}],"up":[{"embeddable":true,"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/pages\/202"}],"wp:attachment":[{"href":"https:\/\/archiviofficina48.it\/carpineti\/wp-json\/wp\/v2\/media?parent=247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}