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TUTELA AMBIENTALE: ISTITUITI I CODICI TRIBUTO PER IL VERSAMENTO DEL TEFA


Con la Risoluzione n. 5/E del 18 gennaio 2021 l'Agenzia delle Entrate ha istituito i codici tributo per il versamento, tramite modelli F24 e F24 "enti pubblici" (F24 EP), del tributo per l'esercizio delle funzioni di tutela, protezione e igiene dell'ambiente (TEFA) e dei relativi interessi e sanzioni. Si tratta, in particolare, dei seguenti codici tributo: "TEFA" denominato "TEFA - tributo per l'esercizio delle funzioni di tutela, protezione e igiene dell'ambiente"; "TEFN" denominato "TEFA - tributo per l'esercizio delle funzioni di tutela, protezione e igiene dell'ambiente - interessi"; "TEFZ" denominato "TEFA - tributo per l'esercizio delle funzioni di tutela, protezione e igiene dell'ambiente - sanzioni". Nel documento l'Agenzia Entrate ricorda che: per gli anni di imposta fino al 2020, i versamenti del TEFA e della TARI (ovvero della tariffa avente natura corrispettiva) sono effettuati cumulativamente utilizzando esclusivamente i codici tributo relativi alla TARI e alla tariffa avente natura corrispettiva, senza distinguere la parte relativa al TEFA; per gli anni d'imposta 2021 e successivi, gli importi dovuti a titolo di TEFA sono versati dai contribuenti, secondo quanto indicato dai comuni, distintamente dagli importi dovuti a titolo di TARI, utilizzando i sopra indicati codici tributo. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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