the tax code for partial payment

Good mood warnings: from holiday bonus to the complementary IRES, each irregularity and each amount has its own tax codealso for the partial payment.

The Revenue Agency, with the resolution number 5 of January 19, 2022gave the green light to use 73 new number sequences to be indicated in model F24 pay part of the total amounts requested in the communications sent in accordance witharticle 36-bis of presidential decree no. 600/1973.

In the text of the document, all instructions to the recipients of amicable summonses who should make the payment.

Amicable terminations, from the holiday bonus to the additional IRES: the tax code for partial payment

In the statements the many have found space tax news introduced, many of which are related to the Covid emergency, and therefore also on these measures automated checks.

In case of inconsistencies, I good mood review recipients, or communications sent pursuant to Article 36-bis of Presidential Decree no. 600/1973, can carry out the payment of the sums requested even partially.

To enable taxpayers to be in order, in the package of tax codes to be used for the payment of part of the total amount are inserted 73 new number sequences affecting several bonuses, tax credits and taxes.

In particular, with the resolution number 5 of January 19, 2022 a tax code for the different types of partial payment relative to:

  • Tax credit for royalties rental shops and stores;
  • Holiday bonus – recovery of the discount applied by tourist accommodation companies, agritourisms, bed and breakfasts and transferred credit;
  • Tax credit foradaptation of work environments;
  • Tax credit in favor of companies publishing newspapers and periodicals registered in the register of communication operators for theacquisition of digital services;
  • investment tax credit new capital goods;
  • investment tax credit Research and developmentecological transition, technological innovation 4.0 and other innovative activities;
  • tax credit for capital strengthening medium-sized companies;
  • Tax credit disinfection and purchase of protective devices;
  • Deductions at source on pensions and income of employees and similar, operated after regularization relating thereto at the end of the year;
  • Deductions at source on pensions and remuneration of employees and similarexploited after the corresponding year-end balance, accumulated in Valle d’Aosta and paid by the region itself;
  • Deductions from pensions and remuneration of employees and assimilated, made after the corresponding balance at the end of the year, paid in the Valle d’Aosta Region and acquired outside the Region itself;
  • Additional IRES for financial intermediaries;
  • Additional IRES on revenues from activities under concession;
  • Substitution fee on the positive revaluation balance;
  • Substitution tax on the capital gain allocated to revalued assets;
  • Substitution tax on the positive revaluation balance – hotel and spa sectors.

All tax codes in the document available below.

Revenue Agency – Resolution no. 5 of 2022, Table of Tax Codes
Establishment of the tax codes for the payment by means of the F24 and F24 EP forms of the sums due following the communications sent pursuant to article 36-bis of Presidential Decree no. 600/1973

Amicable terminations, from the holiday bonus to the additional IRES: the tax code to be mentioned on the F24 form in the event of partial payment

As usual, the document published byRevenue Agency also provides the instructions that the good mood review recipients must follow for compiling the F24 form used to perform the partial payment.

In particular, the reference tax code must be indicated in the section “Treasury”, corresponding to the sums indicated in the column “Amounts Due Paid”.

In order to address the payment correctly, it is also necessary to report the following: data in the dedicated fields:

  • act code;
  • complete reference year, for example 2022.

Information can be found in communication received.

In conclusion, the Revenue Agency specifies:

It should be noted that I tax codes 959F, 960F, 961F, 962F, 963F, 964F, 965F, 966F and 967F they can also be used in the F24 EP model. “.

And also in the case of Template F24 Public entities the tax code must be entered in correspondence with the sums indicated in the column “Amounts Due Paid”.

Field “section” should be supplemented with “Treasury” (F-value); field “Deed Code” and the ground “Reference B” instead, they should host the procedure code and reference year.

All the details in the full text of the resolution number 5 published on January 19, 2022.

Revenue Agency – Resolution no. 5 of January 19, 2022
Establishment of the tax codes for the payment by means of the F24 and F24 EP forms of the sums due following the communications sent pursuant to article 36-bis of Presidential Decree no. 600/1973.


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