The taxpayer who does not pay, in whole or in part, the payment of the tax / tax at the deadlines set by the laws or by the Municipality of Bra can use the institution of "active repentance", to spontaneously regularize errors or delays, paying within certain terms:
- unpaid tax / tax;
- default interest, calculated day by day on tax alone, at the annual statutory 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 .0,1, 01.01.2017% from 0,3, 01.01.2018% from 0,8, 01.01.2019% from 0,05, 01.01.2020% from XNUMX) from the day on which the payment would have had to be carried out to the one in which it is actually performed;
- a sanction established to a reduced extent on the basis of the days of delay ("sprint", short, medium, long or very long repentance);
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 the 15th to the 30th day from the deadline, with a penalty equal to 3,0% (1/10 of 30%);
- Intermediate repentance: for delays from the 31th to the 90th day from the deadline, with a penalty equal to 3,33% (1/9 of 30%);
- Average correction: from the 91st day and within one year from the deadline, with a penalty of 3,75% (1/8 of 30%);
- Long compensation: within two years of the violation, with a penalty of 4,29% (1/7 of 30%);
- Very long repentance: after two years from the violation, with a penalty of 5% (1/6 of 30%).
How to fill in the Form F 24
The payment must be made using the F24 form (starting from 1 October 2014, the payments using the F24 form for an amount equal to or greater than one thousand euros must be made exclusively through the telematic services of the Revenue Agency and the collection intermediaries agreements with the same (Dl 66/2014, article 11, paragraph 2), by ticking the box relating to "active repentance" and indicating the total amount inclusive of the tax due, penalties and interest.
- Art 13 of the legislative decree 18 December 1997, n. 472 last modified by art. 1, paragraph 637 of Law 190/2014 - stability law for 2015;
- Circular 1 / DF 24 April 2013;
- Art. 1, paragraph 728 of Law n. 147 27.12.2013.