How is the 2023 Tari paid?

The Tari is the waste tax, which for many is a drain, given that collection and disposal services are not always efficient.
This is a municipal tax whose revenues are aimed at financing the waste collection and disposal service, the amount paid by taxpayers does not represent a consideration, but overall is determined by the amounts that the Municipality pays for the service, precisely for this should not cause any inefficiencies.
The Tari tariffs must in fact be determined by resolution of the Municipal Council on the basis of the costs identified and classified in the financial plan, which is prepared by the service manager and approved by the Municipal Council itself.
Since 2020, the tariff method to be followed in the development of the TARI economic-financial plan is subject to regulation by the Regulatory Authority for Energy, Networks and the Environment (ARERA).
Each Municipality has a margin of discretion in determining the collection times, but despite this, general guidelines can be outlined on the deadlines and methods of payment of this tax.
Here's when and how you pay the Tari 2023.
read also Calculation Tari 2023, how much do you have to pay? How is the 2023 Tari paid? Here's how to pay the 2023 Tari.
Can you pay the 2023 Tari in installments? Here's how to pay the Tari 2023 Taxable subjects Tari 2023 are those who occupy premises and uncovered areas, used for any reason, located in the municipal territory.
Rates are determined for the calendar year by the Municipality.
Those who occupy the premises for short periods of less than 6 months in the calendar year, for example those who stipulate short-term rental contracts, are not taxable persons.
While those who have an ordinary rental contract are required.
Furthermore, as regards subjects not resident in the territory of the State, holders of a pension accrued under the international agreement with Italy, the Tari is reduced by 1/3.
The amounts due by each taxpayer are determined by the Municipality which sends the payment notice to the taxable person.
In the event of a transfer, creation of a new family unit, changes to the property (for example expansion after a renovation) it is the taxable person who has to make a Tari declaration, the amounts are determined on the basis of this, it is not necessary to provide a periodic Tari declaration.
In any case, it is possible to carry out checks to verify that the Tari has been correctly calculated.
read also Tari, communication of square meters for the calculation.
The Municipality, in addition to sending the payment form, also attaches the payment forms, in most cases the F24 form is preferred.
The 2023 Tari can be paid with: MAV slip; Form F24, in this case the tax code is 3944 to be inserted in the IMU and other local taxes section; Postal.
read also What is Tari 2023, when is it paid, who is obliged to pay it? Can the 2023 Tari be paid in installments? The 2023 TARI can be paid in installments.
Generally, the Municipality includes the model in the notice, for example the postal slip with the entire sum indicated, which can be used by those who prefer to pay in a single instalment.
The deadline of the single installment coincides with that scheduled for the first installment payment deadline.
Furthermore, the Municipality attaches the slips/forms for the installment payment.
There are generally 3 installments with deadline: end of April; end of July; end of the year.
It is not certain that all Municipalities use the same payment plan, so the indications we have provided are generic and need to be verified.
read also Waste tax 2023, different tax codes for Tari and Tefa