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Riscossione Inps nuove procedure

Di recente sono state modificate ancora le procedure di riscossione Inps, tramite l’introduzione di nuove possibilità di rateazione del debito e dalle disposizioni presenti nella manovra estiva.

L’Inps ha creato un nuovo strumento online chiamato “piano di rientro”, rilasciato con il messaggio n. 19684 del 28 luglio 2010.

In questo modo, le aziende con dipendenti potranno usufruire di una specie di dilazione breve, riferita agli importi dei contributi mensili non versati entro la scadenza del 16.

Usando i servizi online Inps, si potrà chiedere la rateazione di questi importi 4 volte al mese, due volte al massimo in un anno solare. Non si potranno richiedere oltre 6 rate il cui pagamento deve concludersi entro l’anno di competenza, ed oltre a questo ogni rata dovrà essere di almeno 100 euro.

Sul modello F24 si deve indicare come causale “Prca” denominata “Aziende Dm – Dilazione on-line“.

Altre modifiche recepite dall’Inps dalla legge n. 122/2010 riguardano soprattutto l’abolizione del sistema dei ruoli, infatti come unico strumento per il recupero delle somme dovute all’Inps è stato introdotto l’avviso di addebito.

Il mancato pagamento entro 60 giorni fa scattare l’esecuzione forzata da parte dell’agente della riscossione.

Con l’abrogazione l’istituto non può più disporre la sospensione della riscossione a seguito di presentazione di un ricorso amministrativo, cioè in pendenza dello stesso. Si può richiedere ancora la sospensione per crediti relativi a cause contabili, amministrative o giudiziarie.