Roma, 29 maggio 2020 – La prima parte della circolare INAIL n. 23, del 27 maggio 2020, sull’emergenza epidemiologica da #COVID-19 – a fronte delle disposizioni del decreto-legge del 19 maggio 2020, n. 34 in materia di ripresa della riscossione dei versamenti dei premi per l’assicurazione obbligatoria e di documento unico di regolarità contributiva – chiarisce che è stato stabilito che i #versamenti sospesi in oggetto sono effettuati, senza applicazione di sanzioni e interessi, in un’unica soluzione entro il 16 settembre 2020 o mediante rateizzazione fino a un massimo di quattro rate mensili di pari importo con il versamento della prima rata entro il 16 settembre 2020, entrando poi nel dettaglio di ogni fattispecie di sospensione.
Quanto al #DURC, l’articolo 81, comma 1, del decreto-legge 19 maggio 2020 n. 34 ha nuovamente modificato la norma vigente. Per effetto della modifica, il testo dell’articolo 103, comma 2, primo periodo è il seguente: “Tutti i certificati, attestati, permessi, concessioni, autorizzazioni e atti abilitativi comunque denominati, compresi i termini di inizio e di ultimazione dei lavori di cui all’articolo 15 del testo unico di cui al decreto del Presidente della Repubblica 6 giugno 2001 n. 380, in scadenza tra il 31 gennaio 2020 e il 31 luglio 2020, conservano la loro validità per i novanta giorni successivi alla dichiarazione di cessazione dello stato di emergenza, ad eccezione dei documenti unici di regolarità contributiva in scadenza tra il 31 gennaio 2020 e il 15 aprile 2020, che conservano validità sino al 15 giugno 2020.
Viene infine prorogato il periodo di sospensione delle attività dell’agente della riscossione. A seguito delle ultime modifiche, in sintesi, i termini dei versamenti derivanti da cartelle di pagamento emesse dagli agenti della riscossione sono sospesi, non più dall’8 marzo al 31 maggio 2020, ma dall’8 marzo al 31 agosto 2020. Per i soggetti con residenza, sede legale o la sede operativa nei comuni della cosiddetta ‘zona rossa’, la sospensione decorre dal 21 febbraio 2020. I versamenti oggetto di sospensione devono essere effettuati in unica soluzione entro il mese successivo al termine del periodo di sospensione, quindi entro settembre 2020. È differito al 31 agosto 2020 anche il termine “finale” di sospensione delle attività di notifica di nuove cartelle e degli altri atti di riscossione.
Per approfondimenti: Circolare_Inail_23
#inail #sicurezza #prevenzione #pagamenti #versamenti #durc #riscossione #tasse #assicurazione #lavoro #datorelavoro #security #payment #payments #durc #collection #taxes #insurance #work #boss
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