In Municipalities where the rates have already been approved, the Tasi must be paid by 16 June; in the latecomers, on the other hand, the deadline is postponed to 16 October 2014, but the municipalities will have to decide on the rates and deductions by 10 September. This is foreseen by a decree law approved today by the Council of Ministers, which definitively clarifies the terms for the payment of the new municipal tax on indivisible services. It is a "bridge decree", identical to the amendment already included in the Irpef decree, pending the conversion by Parliament.
In the event that on 10 September the Municipality had not yet approved the Tasi rates and deductions, "the tax will be due by applying the basic rate of 1 per thousand and will be paid in a single solution on 16 December 2014 – specifies the press release released by Palazzo Chigi -. Also in the case of failure to determine, the Tasi due by the occupant will be 10 percent of the total amount of the tax, determined with reference to the conditions of the holder of the real right".
From 2015 the Municipalities will have to "ensure the maximum simplification of the obligations for taxpayers - continues the press release -, making the previously completed payment models available".
Today's decree was necessary because the Irpef decree, approved by the Senate and passed to the examination of the Chamber, could not be converted before the June 16 deadline. In fact, then, the emergency provision that the government approved today will die, as it will no longer be necessary to convert it into law when the analogous provisions of the personal income tax decree will become state law.
