Settlement Amnesty: Tax Codes Ready for Special Rectification

“`html

Special Compliance Adjustment for the Flat Tax Sanction

For those looking to participate in the biennial preventive concordat and access the special adjustment, the Revenue Agency, through resolution 50 of October 17, has published the tax codes that should be entered in the F24 form to pay the flat tax.

The Revenue Agency has also anticipated the issuance of the provision that establishes the operational rules of the sanction, making the new tax codes available directly to ensure swift processing for taxpayers.
Those choosing to adhere to the sanction must pay the substitute tax on earnings through the F24 form utilizing the new tax codes.

New Tax Codes for the Preventive Concordat Sanction

Individuals interested in the sanction must act promptly before the tax authorities initiate recovery actions.
Holders of VAT numbers subject to ISA, who decide to partake in the biennial preventive concordat, and wish to also benefit from the special adjustment for the years ranging from 2018 to 2022, are required to pay the due amount using the following tax codes:

• 4074 referred to as “CPB – Individuals – Substitute tax on income taxes and related additives – Adjustment according to Article 2-quater of Law Decree No.
  113 of 2024.”
• 4075 referred to as “CPB – Entities other than individuals – Substitute tax on income taxes and related additives – Adjustment according to Article 2-quater of Law Decree No.
  113 of 2024.”
• 4076 referred to as “CPB – Substitute tax for IRAP – Adjustment according to Article 2-quater of Law Decree No.
  113 of 2024.”

How to Fill in the F24 Form for the Sanction

To pay the substitute tax, the F24 form must be filled out using the Erario section.
For individuals (4074) and for entities other than individuals (4075), the amounts payable should be indicated in the “debits paid” column, alongside the reference year to which the tax pertains (for instance, for those regularizing 2019, the year to be noted is 2019).

For those using code 4076 related to the IRAP payment, the Regions section must be utilized, ensuring to include the code corresponding to the region of residence (which can be found in the “Table T0 – Codes for Regions and Autonomous Provinces” available on the Revenue Agency’s portal).

If a taxpayer opts for an installment payment of the substitute tax, the field for “installment/Region/Province/month” must also be completed, using the format “NNRR” (NN being the installment number being paid, and RR being the total number of installments).
For single payments, this field should contain 0101.

For due interests arising from installment payments, the tax code to be used is:

• 1668 for tax codes 4074 and 4075;
• 3805 for tax code 4076.

“`