With the Resolution n. 18/He was born in 28 April 2023 (attached) the Revenue Agency has set up, suppressed and renamed a series of tax codes with reference to the payment, through models F24 and F24 EP, of the sanctions for repentance referred to in the article 13 of the legislative decree 18 December 1997, n. 472, relating to some withholding taxes and withholdings declared in the "Model 770", as well as the IRPEF withholding taxes on employee income relating to the Sicilian Region, to the Region of Sardinia and the Region of Valle d'Aosta.
In particular, to allow payment, via model F24, of the sanctions due in case of repentance, referred to in the article 13 of the legislative decree 18 December 1997, n. 472, referring to some withholdings and withholdings indicated in the "Model 770", the following tax codes are established:
·Treasury-8947-Sanction for repentance on tax withholdings – employee income, assimilated and tax assistance;
·Treasury-8948- Penalty for repentance on tax withholdings – self-employment income, commissions, different incomes and short leases;
·Treasury-8949- Penalty for repentance on tax withholdings – capital income;
·Regions-8950-Sanction for additional regional Irpef correction withheld from withholding agents – income from employment, assimilated and tax assistance;
·Regions-8951- Sanction for additional regional IRPEF repentance withheld from tax withholding agents - other incomes;
·Imu and other local tributes – 8952 – Sanction for additional municipal Irpef correction withheld by tax withholding agents – income from employment, assimilated and tax assistance;
·Imu and other local tributes – 8953 -Sanction for additional municipal Irpef correction withheld by tax withholding agents – different incomes.
At the time of payment, the interest due is cumulated with the tax that is intended to be revised.
For the payment of the sanctions in question using the "F24 public bodies" form (F24 EP), the following tax codes are established:
·Treasury- 896E – Penalty for repentance on tax withholdings – income from employment, assimilated and tax assistance;
·Treasury- 897E – Penalty for repentance on tax withholdings – self-employed income, commissions, different incomes and short leases;
·Treasury – 898E- Penalty for repentance on tax withholdings – capital income;
·Regions- 849E- Sanction for additional regional IRPEF repentance withheld from tax withholding agents - other incomes;
·Local Authorities – 895E- Penalties for repentance on municipal Irpef surcharge withheld by tax withholding agents – different incomes.
Even in this case, the interest due is cumulated with the tax that is intended to be revised.
With the aforementioned resolution, Furthermore, the tax codes have been renamed as indicated below:
·“891E” called “Sanctions for repentance on municipal Irpef surcharge withheld by tax withholding agents – income from employment, assimilated and tax assistance";
·“893E” called “Sanction for additional regional Irpef repentance withheld from tax withholding agents – income from employment, assimilated persons and tax assistance".
They were, also, the following tax codes have been abolished:
·“890E” called “Sanctions for repentance on tax withholdings”;
·“8906” called “Pecuniary fine with tax substitutes”;
·“1250” called “Advance tax on severance pay”;
·“114E” called “Advance tax on severance pay”;
·“145E” called “Solidarity contribution referred to in the article 2, comma 2, from D.L. n. 138/2011, retained by the withholding agent following the end-of-year adjustment operations";
·“146E” called “Solidarity contribution referred to in the article 2, comma 2 from D.L. n. 138/2011, withheld following tax assistance";
·“1618” called “Solidarity contribution referred to in the article 2, comma 2, from D.L. n. 138/2011, retained by the withholding agent following the end-of-year adjustment operations";
·“1619” called “Solidarity contribution referred to in the article 2, comma 2, from D.L. n. 138/2011, withheld following tax assistance".
Finally, in order to adapt the payment methods to current legislation, through models F24 and F24 EP, of IRPEF withholdings on employee income relating to the Sicilian Region, to the Region of Sardinia and the Region of Valle d'Aosta, a review of the relevant tax codes was carried out.
The operational effectiveness of the provisions of the new resolution starts from 3 July 2023.