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F24 tax code

F24 tax code 3957

Maggiorazione - art. 14, c. 13, D.L. n. 201/2011 e succ. modif. - sanzioni

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3957 stands for: Maggiorazione - art. 14, c. 13, D.L. n. 201/2011 e succ. modif. - sanzioni

How to use it on the F24 form

On the F24 form, code 3957 goes in the "Enti locali" section.

Code 3957 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3957 differs from similar codes

These codes open with the same official wording. What changes is who or what they apply to:

  • 3957 (This code): modif
  • 3955
  • 3956: – interessi