The Revenue Agency, with resolution no. 72 of 20 December 2023, establishes the tax codes for the collection, through the "F24 Excise" form, of penalties and interest, for the delayed payment of sums due for playing Bingo in distance referred to in article 1, paragraph 945, of law 28 December 2015, n. 208.
The decree of the Minister of Economy and Finance of 18 July 2003 allows the collection of tax and non-tax revenues, including those by way of sanctions, pertaining to the Autonomous Administration of State Monopolies (now the Customs and Monopolies Agency), with the methods established by article 17 of legislative decree 9 July 1997, n. 241. Article 1, paragraph 945, of law 28 December 2015, n. 208, provides, among other things, that the single tax referred to in Legislative Decree 23 December 1998, n. 504. Art. 31, paragraph 2, of the legislative decree of 26 October 2019, n. 124, establishes that "The Customs and Monopolies Agency, as part of the ordinary activity of monitoring payments by the obliged parties, proceeds to warn those who are in default, in whole or in part, in the payment of the amount due as a single tax plus penalties and interest within thirty days".
With resolution no. 117/E of 21 December 2016, tax codes were established, among other things, for the payment, using the "F24 Excise" form, of the single tax on remote Bingo. In this regard, in order to allow the collection of penalties and interest for the delayed payment of the aforementioned single tax referred to in article 1, paragraph 945, of law 28 December 2015, n. 208, the Customs and Monopolies Agency requested the establishment of the relevant tax codes.
