Tax code 3944 TARI: what it is and how to use it

The waste tax, Tari, is a tax that we are all required to pay, or almost everyone, as it is linked to the production of waste and the need to bear the costs of disposing of it.
For the TARI the tax code to be used when completing the F24 form for payment is "3944".
Here is in which cases to use the tax code 3944 and how to correctly fill out the F24 form.
What is tax code 3944 Tari and what does it refer to? Tax code 3944 must be used by anyone who owns, occupies or holds premises or uncovered areas capable of producing waste.
In general, tax codes are numerical or alphanumeric identification codes, they represent a convenient and versatile system for correctly identifying the tax to be paid.
They must be included in the F24 form.
As regards the Tari, it must be remembered that it is a tax, i.e.
a tribute whose revenue is intended to cover the cost of the service.
In this case the service includes the collection, treatment and disposal of waste.
This is a local tax, the amount goes to the Municipalities in which the properties are located because it is the body that supports the cost of correct waste management.
In most cases it is not necessary to fill in the F24 form for payment: the Municipality sends the payment notice to the obligated party with the already printed form with which the taxpayer can go to the authorized structures (bank, Poste Italiane, betting offices) and make the payment.
However, we will also see later how to fill out the F24 form.
What is the tax code 3944 Tari for and when is it used? The tax code 3944 is used for the payment of the Tari.
The Tari is a local tax, this implies that the Municipalities have a certain autonomy in setting the deadlines.
Precisely for this reason here we can only say that generally local authorities divide the amount to be paid into two instalments, deposit and balance, or into three instalments.
When the Municipalities arrange for payment in installments, the last installment must expire after November 30th.
Generally the deadlines are: first deposit by April 30th; second deposit by the end of July; balance due by December 31st.
The Tari is calculated by applying a fixed quota and a variable quota; various elements affect the amounts due, including the intended use of the property, its surface area, and the number of members of the family unit.
Generally speaking, the costs incurred by the bodies for the collection and disposal of waste must still be covered.
However, Municipalities can provide discounts and exemptions, for example discounts for those who have a waste composter or for those who live abroad.
read also Tari 2024: when to pay, deadlines and calculation Tax code 3944 Tari: who uses it and where to insert it The legislation provides that the Tari is paid for the possession or detention in any capacity of premises or uncovered areas, at any intended uses, likely to produce urban waste (article 1 paragraph 641 of the 2014 Stability Law).
This implies that in the event that the property is rented out by the owner, it will be the person who occupies the property, the tenant, who will have to pay the Tari.
The same rule applies in the case of a property granted in usufruct or loan for use.
Whatever the title that allows the use of the property, the Tari tax code to be used for the payment is 3944.
Who should not use the tax code 3944 for the payment of the Tari Taxpayers will be happy to know that not always, despite being owners of a property are required to pay.
The payment is excluded in the case of properties not suitable for the production of waste, for example those who have ruins must not use the tax code 3944 for the Tari.
Another case of exclusion of the payment occurs if the property is uninhabited.
To prove this condition it is necessary that there is no connection to any utilities (water, electricity and gas) and that there are no furniture or furnishings.
The presence of even one of these elements requires payment.
The simple non-use of the property does not lead to Tari exemption.
For second homes used for holidays, however, a reduction in the amount to be paid is expected.
Finally, the same paragraph 641 of article 1 of the 2014 Stability Law provides for the exemption for «uncovered areas appurtenant or accessory to taxable, non-operational premises, and condominium common areas referred to in article 1117 of the civil code which are not held or occupied exclusively." read also Tari 2023: who doesn't pay it? All exemptions and reductions F24: how to fill it in with the tax code 3944 Tari The tax code 3944 must be used for the payment of the Tari, we have already mentioned that in most cases it is the Municipality in which the property is located that prepares everything what is needed for the payment and, consequently, it is not necessary to complete the F24 form.
Despite this, here are the main indications.
The tax code 3944 must be used with the F24 model.
The «IMU and other local taxes» section must be completed.
The first data to indicate is the Institution/Municipality code, this can be found in the tables provided by the Revenue Agency, for example for Rome the code is: H501.
In the "number of properties" section, the number of properties for which the Tari is paid must be indicated.
In the «installment/ref month» section, enter the installment to be paid (two digits) and the chosen number of installments (two digits).
For example, for those who decide to pay in a single payment, 0101 must be entered.
If it is the first installment of 3, 0103 is indicated.
In the "reference year" section, the tax year to which the tribute refers.
In the "debit amounts paid" section, the amount of the amount to be paid indicated by the Municipality must be indicated.
Other cases in which the tax code 3944 can be used The tax code 3944 can be used for the payment of the Tari even in the case of voluntary repentance.
In this case, the "Ravv" box must be crossed in the "Imu and other local taxes" section.
The voluntary repentance allows those who have not paid the Tari, or have paid insufficient amounts, to recover by applying penalties and interest.
The amount of fines depends on the delay in compliance.
read also Industrious repentance: what it is, calculation, penalties and interest