Model tax codes, penalties, repentance withholdings 770

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.

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Return of sums subject to withholding

With Circular 8 / E of 14.07.2021 the Revenue Agency has provided clarifications in relation to art. 150 del DL 34/2020.

This rule provides for the possibility of being replaced, that is, the recipient of the sums subject to withholding, which is then held, for any reason to return them to the substitute, to repay the sums net of the withholding tax.

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Sanitation bonus 2021

Art. 32 of the Law Decree 73/2021 (c.d. Support bis), renews, for part of 2021, the sanitation bonus, already planned for the year 2020 from art. 125 del DL 34/2020, making some changes.

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