Starting from 1 January 2013, the Municipal Waste and Services Tribunal (TARES) was established on the basis of the provisions of Art. 14 of the DL 201 / 2011, then replaced with the Waste Tax (TARI) by Law no. 147 / 2013, art.1 commits from 641 to 668, within the IUC (unique municipal tax).
Tari (as in the past Tares) is set up to fully cover the costs related to the urban waste management service and waste sorted to disposal. Service that includes sweeping, collecting, transporting, recycling, recycling, re-use, treatment and disposal of waste.
Who should pay?
The tribute is due to anyone who owns, occupies or holds in any way, and in fact, local and uncovered areas for any use and likely to produce urban and similar waste.
The amount to be paid is paid on the basis of a tariff, commensurate with the average quantity and average quality of waste produced per unit of surface, in relation to the uses and the type of business carried out on the basis of the criteria determined by the DPR 158 / 1999 to the subject: "Rules governing the elaboration of the standardized method for defining the tariff of the urban waste management service." Regulation which provides, for domestic users, that the tax is commensurate with the area occupied by the number of members of the family.
Toll tariffs were determined in conjunction with the economic and financial plan of the waste service and the tax regulation, based on the parameters provided by the aforementioned DPR 158 / 1999 and are divided into user groups: domestic and non-domestic (shops, public exercises , craft and industrial activities, offices, etc.).
As long as, according to law, the alignment between the cadastral and toponomastics databases will not be realized, the taxable area is the habitable area of the premises and areas likely to produce urban and similar waste. For the application of the tax, consider the areas declared or ascertained for the purposes of the former Waste Collection Tax (Tarsu).
How and when do you pay?
The tax can be paid in self-borrowing through the F24 model.
It is planned to pay the tax in two installments expiring the 16 July and September 16.
The Municipality of Bra will send notices of payment, with attachments the precompiled F24 models for the payment of the two installments, by the end of June. Before making the payment it is necessary to verify that the information on the notice is correct.
The deadlines are peremptory and, in case of failure or delayed payment, the statutory penalties will apply. Therefore, in the case of non-delivery of the notice, taxpayers are invited to contact the Tax Office of the Municipality of Bra to know the amount to be paid.
In addition to the usual payment channels, the Municipality of Bra provides an innovative channel from the 2018, which allows it to pay more quickly, without making any mistakes in transcription, at the counters Poste Italiane and at the tobacconists on the 5 Bank circuit, using the barcode on the F24 proxy. You can consult the list of tobacconists affiliated with the Banca 5 circuit by connecting to the following site: www.banca5.com/trova.
In case of failure to pay the due amount within the deadline (16 July for the first installment and 16 September for the second installment) it is possible to regularize your position by paying the due with a small penalty provided by the institute of active repentance.
Art. 13 D. Lgs. 18 / 12 / 1997 n. 472 and subsequent modifications and additions.
Taxpayers must declare all the relevant circumstances for the application of the tax and in particular:
(a) the commencement, variation or termination of the use;
(b) the existence of conditions for obtaining reductions, reductions or exclusions;
(c) modification or termination of conditions to benefit from reductions, reductions or exclusions.
The declaration must be filed within the 30 of June of the year following the date on which the obligation to do so is determined, using the appropriate forms provided free of charge to interested parties at the Tribute Service and on this web page.
Taxpayers are required to carefully check the data reported in payment alerts, with particular reference to the taxed surface, the number of household members (for domestic users) and the category of activity (for non-domestic users).
It is also advisable for home appliance holders, especially if the original statement submitted to Tarsu is prior to 2012, to verify the correct allocation of the taxable area to the home and the pertinence.
Benefits for users with ISEE less than € 10.000,00 and other conditions provided by art. 54 of the Single City Tax Code (IUC).
The deadline for submitting the relevant applications is set at September 30.
If the application for admission is accepted, the tax can be paid in a single settlement within the deadline for payment of the 2 ° installment.