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Model F23: what is it? Repentance

The " F23 model" is that form of payment that must be used by taxpayers for the payment of taxes and penalties.

The template should be used for the payment of:
- registration tax, mortgage and land (for example, sale of real estate)
-
inheritance and gift tax - penalties imposed by judicial and administrative authorities (for example, secretarial and court registry fees, fines and penalties, etc.).
- taxes / fees and state (for example, grants the property of the maritime domain, military, etc.)..

Regardless of who pays tax domicile or the location of the office or financial entity that requests it, the payment can be made at the collection agents (group Equitalia), at the bank or post office.
Payment can be made in cash or with the following systems:
- round and checks at banks
- checks, drafts and / or promissory notes on the staff of the collection
- Pago ATM card at banks and collection of agents with electronic terminals suitable
- postal checks, checks Bank Square, cashier's checks, money orders, or Postamat Postepay and post offices.
The model normally be completed by the person making the payment in case of self-assessment (ie the taxpayer to calculate the amount due), such as for the registration of leases.