The taxpayer who does not execute, in whole or in part, the payment of the tax / tax at the statutory deadlines set by the laws or by the City of Bra may avail of the "Operational Remedy" institute, to spontaneously correct errors or delays by paying within certain terms:
- unpaid tax / tax;
- the moratorium interest, calculated day by day on the single tax, at the annual rate (of 1% from 01.01.2014 to 31.12.2014, 0,5% from 01.01.2015 to 31.12.2015, 0,2% from 01.01.2016) from the day when the payment should have been made the one in which it is actually executed;
- a sanction imposed on a reduced scale according to the days of delay (short, medium or long "sprint");
Current legislation provides for the following remedies:
- "Sprint" correction: for delays not exceeding 14 days after expiration, with penalty equal to 0,2% (1 / 10 of 2%) for each day of delay;
- Short remedy: for delays from 15 ° to 30 ° day from expiry, with sanction equal to 3,0% (1 / 10 of 30%);
- Average correction: for delays from 31 ° to 90 ° day from expiry, with sanction equal to 3,33% (1 / 9 of 30%);
- Long compensation: from the 91 ° day and within one year after expiration, with sanction equal to 3,75% (1 / 8 of 30%).
Compilation Mode for Model F 24
Payments must be made via the F24 model (from 1 October 2014, F24 payments in the amount of or more than one thousand Euros shall be executed exclusively through the Revenue Agency's revenue telematic services and collection intermediaries (66 / 2014, 11 article, paragraph 2) by ticking the box "working remuneration" and indicating the total amount including the tax due, penalties and interest.
- Art 13 of Legislative Decree 18 December 1997, no. 472 last modified by art. 1, paragraph 637 of the 190 / 2014 Law - stability law for the 2015;
- Circular 1 / DF 24 April 2013;
- Art. 1, paragraph 728 of Law n. 147 27.12.2013.