Integrated contribution: what it is and how it is paid. Download templates and PDF instructions

Integrated Contribution: What is it and how is it paid? Taxation on the costs of judicial proceedings is based on the “integrated tax registration fee” which replaces all other taxes paid in the past for criminal, civil and administrative proceedings.

This type of taxation significantly simplifies the taxation of judicial proceedings because in fact it eliminates stamp duty, registration fees, registration fees and the right to question bail.

The general context in which integrated contributions operate is the “judicial practice”.

In general, bankruptcy is practiced in civil proceedings, and the jurisdiction and voluntary jurisdiction are used in conjunction with each judgment.

Following the changes introduced with Legislative Order 98/2011, the integrated process was also extended to the tax process; Therefore, stamp duty is no longer paid. The combined contribution is paid based on the value (in parentheses) of the dispute.

Payment Form F23 – What it is

From January 1, 2020, In accordance with the rules 28 October 2019 – PDF, In connection with the issuance of mortgage tax, mortgage tax, stamp duty and penalty, renewal services of real estate records and certificates and copies, “F24 payments with ID elements” (“F24 ELIDE), According to the instructions provided Resolution n. 100 of 10 December 2019 – PDF, Or with other methods provided Arranged by the Director of Revenue Agency. n. 120473 on 28 June 2017 – PDF.

Form F23 is used to pay some remaining taxes, fees and penalties. In particular:

• – Registration, mortgage and land registration tax, administered by the offices of the Revenue System
• – Fee for state-owned concessions
• – Penalties imposed by the judiciary and administrative authorities (for example, fines and penalties)

To pay taxes and related parts, penalties and interest Subsequent announcement, You have to use Model F24, According to the instructions that come Resolution no. 16 of 25 March 2016 – PDF. Form F23 should be used if indicated in the actions provided by the Revenue Agency for which the payment is requested.

Templates and instructions

How to pay

Payment may be made regardless of the payer’s tax facility or the finance office or the place where it is requested:

• – Any counter of collection agents (Agencia del Entrade-Riscosion and Riscosion Cecilia Spa)
• – A bank
• – A post office.

Payment can be made by debit card (at authorized branches of the above subjects) or with the following systems:

• – Bank checks and cashier’s checks at banks
• – Bank and cashier’s checks or pledge notes, to collection agents;
• – Debit in the postal current account, postal checks (taxpayers drawn in his favor and approved to collect by Post Italian, exclusively at the post office where the account is opened), postal orders, or post offices, post offices.

The form usually has to be filled out by the payer in case of self-settlement (i.e. if the taxpayer calculates the amount to be paid independently).

Only in some cases does the form require a down payment (for example, to pay the amount due following the assessment) and be sent to the taxpayer with a bond.

In this case, any missing data must be marked by the taxpayer based on the information in the deed.

Plan to fill out the F23 online form

An application is available for all taxpayers to fill out the F23 payment form directly, without having to install any software.

This service is very easy to use: with some guided steps, the taxpayer fills in different sections of the model with the help of instructions and lists containing the data allowed in different fields.

Taxpayers using the F23 online form cannot make formal package errors because it is an application that verifies the data entered and reports any discrepancies. You can go back and change the already filled fields at any time. Also, when completed, you can print (or save) the sample (file in .pdf version) provided for payment at the branches of banks, post offices and collection agents.

If you make a mistake …

Due to errors in filling out the form, the office or company could not properly match the payment with the relevant deed or document. This includes payment requests for amounts already paid. In this case, the taxpayer can contact the appropriate office to request formalization of his office.

Frequent mistakes when filling out the F23 payment form:

• – Incorrect sign of “tax code”;
• – Incorrect sign of “Office Code”.

In the event of an error in the “tax code”, the taxpayer should send a communication to the competent office, the code of which is indicated on the sample. On the other hand, if the error considers the “office code”, the taxpayer must send a communication to the office whose code is incorrectly marked on the payment form and will indicate the fee correctly.

F23 sample package and printing software

The “F23” application allows you to fill out and print out Form F23 issued at branches of banks, Post Italian spas or collection agencies.

The program displays individual sections of the sample that can be compiled with the help of instructions and lists of data to be entered in various fields. The data entered can be changed at any time.

The application carries out some systematic tests on the data entered to evaluate its letter with instructions for filling out the F23 form, while at the same time indicating any irregularities found.

At the end of the package, a summary page of the entered data will be displayed, from which the sample can be printed. Login

Software

Collection Intermediaries (Banks, Post Offices and Collection Agents) are required to send the F23 Forms submitted by the taxpayer to the Revenue Agency, using the specific software assigned to them. With the program, in fact, it is possible to verify that the information flow of F23s is systematically correct and compliant with the technical specifications provided.

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