This year 2011 I set out to enter, every time the weather will allow me, small cards that serve to clarify the subjects usually seen as "tacitly known" by the taxpayers, but often in reality are not.
start with one of the most used is that the unified model of payment, simply the F24. The
"F24" is that deposit form to be used by all contributors, members and non VAT registered, for the payment of taxes, grants and awards.
The model is called the "unified" because it allows the taxpayer to make a single transaction the payment of sums due, offsetting the payment with any credit.
VAT registered taxpayers are required to use including through intermediaries such as myself, how telecommunication payment. What
taxes and fees can be paid?
The F24 is used to pay:
- income tax (personal income tax, IRES)
- withholding tax on labor income and capital gains
- Iva
- Tax Replacement Income Tax VAT and IRAP
- substitute tax on property sales
- substitute other taxes (such as entertainment tax, betting tax and gaming, etc.).
- IRAP
- additional regional and local income surtax
- excise tax on consumption and production
- INPS contributions and premiums, Inail Enpals, Inpgi
- Chambers
rights - interests
- Ici
- Tarsu / Tari, TOSAP / Cosap: reserved for municipalities that have a roaming agreement with the Inland Revenue. In the F24 model in space "institution code / common code" must be the code register of the municipality in which they are located on the buildings or areas and occupied spaces
- Inpdap rents on the basis of specific communications sent to tenants
- some types of income from the assets of State Property and State Assets on the basis of the information provided specifically for users
- penalties.
With F24 are also paid all amounts (including interest and penalties) dovute in caso di:
- autoliquidazione da dichiarazioni
- ravvedimento
- controllo automatizzato e documentale della dichiarazione
- avviso di accertamento (in caso di omessa impugnazione)
- avviso di irrogazione di sanzioni
- istituti conciliativi di avvisi di accertamento e irrogazione di sanzioni (accertamento con adesione, conciliazione giudiziale).
The model is called the "unified" because it allows the taxpayer to make a single transaction the payment of sums due, offsetting the payment with any credit.
VAT registered taxpayers are required to use including through intermediaries such as myself, how telecommunication payment. What
taxes and fees can be paid?
The F24 is used to pay:
- income tax (personal income tax, IRES)
- withholding tax on labor income and capital gains
- Iva
- Tax Replacement Income Tax VAT and IRAP
- substitute tax on property sales
- substitute other taxes (such as entertainment tax, betting tax and gaming, etc.).
- IRAP
- additional regional and local income surtax
- excise tax on consumption and production
- INPS contributions and premiums, Inail Enpals, Inpgi
- Chambers
rights - interests
- Ici
- Tarsu / Tari, TOSAP / Cosap: reserved for municipalities that have a roaming agreement with the Inland Revenue. In the F24 model in space "institution code / common code" must be the code register of the municipality in which they are located on the buildings or areas and occupied spaces
- Inpdap rents on the basis of specific communications sent to tenants
- some types of income from the assets of State Property and State Assets on the basis of the information provided specifically for users
- penalties.
With F24 are also paid all amounts (including interest and penalties) dovute in caso di:
- autoliquidazione da dichiarazioni
- ravvedimento
- controllo automatizzato e documentale della dichiarazione
- avviso di accertamento (in caso di omessa impugnazione)
- avviso di irrogazione di sanzioni
- istituti conciliativi di avvisi di accertamento e irrogazione di sanzioni (accertamento con adesione, conciliazione giudiziale).
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