IMU 2020 payment with Model F24: instructions from the Revenue Agency

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IMU 2020 payment with Model F24 and distribution of the contribution to the municipalities: instructions from the Inland Revenue on the new procedures to be followed, in line with the rules introduced by the Budget Law 2020. The details in the provision number 214429 of 27 May 2020.

IMU 2020 payment with Model F24 and distribution of the contribution to the Municipalities: the Budget Law introduced a series of Announcements as for the municipal tax discipline by repealing the old provisions and introducing new ones.

The law number 160 of 2019, among other things, established that the payment of the IMU must be carried out in accordance with the provisions of article 17 of legislative decree number 241 of 9 July 1997, hence the provision number 214429 of May 27, 2020 dell ‘Revenue Agency

The other aspect on which the document dwells, and for which the Budget Law expressly referred to the intervention of the Financial Administration, concerns the modality with which the management structure proceeds to withholding of the contribution referred to in Article 10, paragraph 5, of Legislative Decree number 504 of 30 December 1992, under the IMU revenue that is up to Common and the related transfer to IFEL, the Institute for Finance and the Local Economy (IFEL).

IMU 2020 payment with Model F24: instructions from the Revenue Agency for filling in on arrival

Following what established by the Law number 160 of 2019, the Revenue Agency indicates the method of payment of IMU 2020, which must be done through model F24 in line with the provisions of the chapter III of legislative decree number 241 of 9 July 1997.

As we read in provision number 214429 of May 27, 2020, same rules also apply to interests and penalties.

Subjects VAT holders must make payments exclusively with telematic methods.

The specific instructions for completing the F24 formhowever, they are not yet available. The text reads:

“The instructions to be followed when completing the F24 form are issued with a separate resolution of the Revenue Agency”.

IMU 2020 payment with Model F24 and method of sharing the contribution to the municipalities

The other point on which the document focuses are the method of withholding and repayment of the contribution provided for in Article 10, paragraph 5, of Legislative Decree number 504 of 30 December 1992, retained by the management structure provided for byarticle 22 of legislative decree number 241 of 9 July 1997, based on the share due to the Municipalities relating to properties other than those intended for main residence and related appurtenances.

As the document points out, for the tax years 2020 and later, the contribution withheld is equal to 0.56 per thousand the share of IMU payments.

The document illustrates how the sums collected are paid and transferred.

The management structure has the role of identify the share of IMU payments which is up to the Municipalities and to distribute the amount based on the data (cadastral code, tax code and reference year) present in the F24 models reported by banks, post offices, collection agents and other payment service providers, or indicated by taxpayers, in the event that the telematic F24 models of the Revenue Agency.

For the purposes of the transfer of the sums due, the Municipalities indicate the IBAN coordinates and the header of the credit checking account: the contribution is paid daily and communication flows are created between territorial entities, IFEL and management structure.

The latter, in fact, transmits weekly to the Municipalities, the following information:

  • analytical data of IMU payments made by taxpayers;
  • details of the accreditation of the revenue shares due;
  • data of canceled IMU payments;
  • amounts subtracted from the sums due.

While at theIFEL send the following communication:

  • summary data of IMU payments, divided by municipality, tax code and reference year;
  • details of the contribution accreditation operations;
  • summary data of IMU payments canceled at the request of the collection intermediaries and, where required, by the taxpayers themselves, divided by municipality, tax code and reference year;
  • data of the amounts of the contribution recovered in relation to the canceled IMU payments.

All the details in the full text of the measure number 214429/2020.

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Revenue Agency – Provision number 214429 of 27 May 2020
Methods of payment of the municipal tax of the kind referred to in article 1, paragraphs 739 to 783, of the law of 27 December 2019, no. 160. Methods of withholding and repayment of the contribution referred to in article 10, paragraph 5, of the legislative decree 30 December 1992, n. 504.



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