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.
The payment of the tax is expected in two installments which expire, in the year 2020, on 30 September and 16 December. For non-domestic users (UND) that fall within the ATECO categories and codes present in Annex 1 of the Refreshments Decree (DL n.137 of 28.10.2020) and of the Refreshments Decree bis (DL n.149 of 09.11.2020) , the deadline of the second installment is postponed to January 31, 2021.
The Municipality of Bra will send payment notices, with attachments the pre-filled F24 forms for the payment of the two installments, by August 2020. Before making the payment, it is necessary to verify that the data shown on the notice are correct.
The deadlines are peremptory and, in the event of non-payment or delayed payment, the legal sanctions will be applied. Therefore, in case of non-delivery of the notice, taxpayers are invited to contact the Tax Office of the Municipality of Bra to find out 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 the event of non-payment of the amount due within the deadline, it is possible to regularize one's position by paying the amount 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.