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city: how is it calculated? How do I pay? Additional

rules levy the municipal income tax are the same as those for additional regional. Apply, therefore, the criteria for ordinary income tax.

The calculation is necessary to apply two installments: one, the rate of partnership, is set annually by the State with its ministerial decree. The other quota is established on the faculty of City and varies from community to community.

For the tax base will apply the same rules set for the additional regional income surtax.

Pursuant to Article 1, co.143, L.296/2006, since 2007 the municipal income tax payment be made directly to the City through a special tax code, separately for each municipality.

Pursuant to Article 1, co.143, L.296/2006, MD 5/10/2007 to the operating procedures were established to carry out, from 1 / 1 / 2008, payment by way of account and balance of the municipal income tax directly to the municipality in which the taxpayer's domicile tax to 1 January of that year the surcharge. These rules apply to withholding agents and taxpayers for its own taxes. In particular, with reference to private parties, payment shall be made by Mod.F24 additionality or Mod.F24 EP, showing the amount due to each municipality based on the domicile of taxpayers as of 1 January of the year covered by the surcharge and use the appropriate tax codes to be associated with the codes of cadastral municipalities found at the Inland Revenue.

The tax codes for the paying the municipal income tax are those established by RM No. 368/2007 for the payments through Mod.F24 (within 16 days of the month following the reference year), and those established by RM No. 367/2007 for the payments through Mod.F24 EP (within 15 days of the month following the reference year) for public entities under a single treasury.