As autumn approaches, we are once again talking about Tari, the waste tax. For this tax appointment it is impossible to identify rules that apply throughout Italy, since the most important parameters are at the discretion of the individual municipalities. Among the cities where the terms are closer is Milan, where the 2016 Tari is regulated by City Council resolution no. 4 of last February 15th. Here is what the text establishes in relation to the deadlines and payment methods.
WHEN DO YOU PAY?
After receiving the payment notice from the offices of the Municipality of Milan, taxpayers can decide to pay the 2016 Tari in a single solution or in two instalments. Deadlines vary based on this choice.
One installment:
– by 30 September 2016
Two installments:
– the first by 31 July 2016
– the second by 30 November 2016
The calendar is different for credit taxpayers, i.e. those who have paid excess Tares-Tari amounts in recent years. In these cases, the Municipality of Milan sends two communications: an account statement relating to the 2013-2016 period and the payment request with the amount to be paid for the 2016 Tari, calculated by subtracting the credits of past years from the tax amount of this year. Even credit taxpayers can choose to pay in one or two installments, but for them the deadlines differ from the ordinary ones.
One installment:
– by 30 November 2016
Two installments:
– the first by 30 September 2016
– the second by 30 November 2016
Finally, taxpayers who have gods debts relating to previous years they will receive from the Municipality a notice of adjustment to be paid within 60 days and in a lump sum.
HOW DO YOU PAY?
The Tari 2016 is paid exclusively with the bulletin Mav that the Municipality sends together with the payment notice. Payment can be made through various channels:
- the branches of all banks in Italy, at no additional cost;
- cash machine of Intesa Sanpaolo and other banks that provide the same service, also in this case without additional costs;
- the tobacconists affiliated with Banca ITB (the Banca dei Tabaccai), with a commission of two euros to be paid by the taxpayer;
– the various services of home banking;
- A transfer to current account, but only for payments made from abroad. The heading to indicate is “Municipality of Milan at Intesa San Paolo SpA – Municipal Treasury of Milan”, while in the reason for payment it is necessary to specify the number of the payment notice and one's tax code or VAT number. The codes are as follows.
IBAN: IT 53 Q030 6901 7831 0000 0000 197.
BIC: BCI TIT MMK99.
Finally, from this year it was also possible to activate automatic debit of the single Tari 2016 installment to your current account, but to do so it was necessary to sign and send the authorization form received with the payment notice by 16 August.
WHAT TO DO IF YOU DON'T RECEIVE THE NOTICE?
Taxpayers who do not receive the payment notice can obtain a copy from the "Citizen/company file" section of the door of the Municipality of Milan, where – once you have logged in with your user ID and password – you will find the instructions for downloading the form.
