Changes in Tax Codes for Model F24: Reactivation of Tax Code 1250 and Suppression of 24 Codes for INPGI Supplementary Fund

Two different resolutions published by the Revenue Agency on 13 July 2023 on the tax codes relating to the F24 model. The 1250 code relating to severance indemnities is back, while 24 are deleted in relation to the “ex-fixed” contractual supplementary fund for INPGI. The news for insiders

Model F24, a return to 24 suppressions.

With two different resolutions published on 13 July 2023, the Revenue Agency modifies some of the tax codes to be indicated in the payment proxies.

Back a few months after its suppression the tax code 1250 relating totax advance on the severance indemnitywhile 24 codes relating to the “ex-fixed” contractual supplementary fund go into the attic following the cessation of management by the INPGI.

Model F24, the tax code 1250 is back for the advance of taxes on the severance indemnity

It had been suppressed on April 28 the tax code 1250 relating totax advance on severance indemnities and now, in the light of some residual payment situations, the Revenue Agency orders its reactivation.

As highlighted with the resolution number 42/E of 13 July 2023 the tax code 1250 can be reused for the recovery in compensation, using the F24 formof the residual credits accrued in relation to the payment of the sums by way of advances on severance indemnities.

They don’t change them instructions to be considered and the tax code 1250 must be indicated in the “Tax Revenue” section of the F24 form, in correspondence with the sums indicated in the “compensated credit amounts” column and, in the field relating to the reference year, it will be necessary to enter the one to which it refers the operation.

Also unchanged are the methods of presentation of the model F24to be sent via i telematic services of the Revenue Agency.

Revenue Agency – resolution n. 42 of 13 July 2023
Reactivation of tax code 1250

24 F24 tax codes have been suppressed for the INPGI “ex-fixed” contractual supplementary fund

A restore and 24 cancellations.

With the additional resolution number 43/E published by the Revenue Agency again on 13 July, the operation of the tax codes relating to the “ex fixed” contractual supplementary fund.

These are the tax codes established for the payment of social security and welfare contributions of theINPGI which following the cessation of management by the Institute are now sent to the attic.

In detail, the suppression concerns the following tax codes of the excise F24 model:

“FA01” called “Additional Supplementary Fund”; “FA02” called “Additional supplementary previous fund”; “F001” called “Supplementary Fund Contributions”; “F002” called “Previous Supplementary Fund Contributions”; “F003” called “Instalment for Social Security Condono Supplementary Fund”; “F004” called “Differences in Supplementary Fund Contributions”; “FV01” called “Supplementary Fund Contributions due for inspection”; “FV02” called “Supplementary Fund Civil Sanctions due for inspection”; “FS01” called “Supplementary Fund Civil Sanctions”; “FR01” called “Supplementary Fund Contributions – RAI Group”; “FR02” called “Previous Supplementary Fund Contributions – RAI Group”; “FR03” called “Rate of Social Security Condono Supplementary Fund – RAI Group”; “FR04” called “Differences in Contributions to the Supplementary Fund – RAI Group”; “FRV1” called “Supplementary Fund contributions due for inspection – RAI Group”; “FRV2” called “Civil sanctions Supplementary Fund due for inspection – RAI Group”; “FRS1” called “Civil sanctions Supplementary Fund” – RAI Group”.

As for the model F24 Public bodies the tax codes are also suppressed:

“FA01” called “Additional Supplementary Fund”; “FA02” called the “Additional Supplementary Previous Fund”; “F001” called “Supplementary Fund Contributions”; “F002” called “Previous Supplementary Fund Contributions”; “F003” called “Instalment for Social Security Condono Supplementary Fund”; “F004” called “Differences in Supplementary Fund Contributions”; “FV01” called “Supplementary Fund Contributions due for inspection”; “FV02” called “Supplementary Fund civil penalties due for inspection”; “FS01” called “Supplementary Fund Civil Sanctions”.

Revenue Agency – resolution no. 43/E of 13 July 2023
Suppression of tax codes Supplementary contractual “ex-fixed” fund

2023-07-14 09:35:11
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