The Director of the Agency In accordance with the powers conferred on it by the rules below of this provision;
Features: 1. Approval of the certification scheme of profits paid and the proceeds to them substitution tax deductions and be treated as if they applied. 1.1. It approved the attached certification scheme under art. 4, paragraphs 6-6-ter and quater of Decree of the President of the Republic of July 22, 1998, n. 322, with instructions, to use for the Declaration of profits derived from participation in subject to corporate income tax, residents and non-residents in the State, whether paid to residents with effect from 1 January 2007, with the exclusion of profits subject to withholding tax or tax purposes. 1.2. The certification scheme referred to in point 1.1 is also used for the certification of data on income from securities and financial instruments referred to in art. 44, paragraph 2, point a) income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, no 917, from contracts of Association in participation and interest in art. 44, paragraph 1, point f) of the same text only and the data relating to interests retrained dividends pursuant to art. 98 of the same text only. 1.3. The certification scheme referred to in point 1.1 is used as a substitute for those approved by decision of 5 December 27, 2006, published in the official journal of January 8, 2007. Certification awarded remain valid until the date of enactment of this provision as long as the data contained therein correspond to those required in the certification scheme referred to in point 1.1. 1.4. Certification and is made up of data on the subject which issues certification as well as the section on data about the issuer, from section II, concerning non-resident broker data from section III, concerning the data on earnings and earner by section IV, earnings data and revenue equated paid. 1.5. The certification must contain all the data required in the scheme approved by this provision, exposed in the sequence in it and with the exact indication of the serial number and the name of the point. The same certification can be made also with graphic other than the one used in the scheme approved. The subscription is allowed through automatic processing systems. 1.6. The certification is completed by the subjects kept the obligation of communications covered by the Act December 29, 1962, # 1745, and other subjects that are useful and it is released to the recipient within the period provided for in art. 4, paragraph 6-quarter of Decree of the President of the Republic July 22, 1998, # 322.
Motivations. This certification scheme gains and other income paid replaces one that was approved by decision of December 27, 2006, published in the Official Journal No. 5 of the January 8, 2007. In the new scheme, the condition of release by the withholding agent to individual earnings and income earners equated it predicted by the date of 28 February of the following year, as established by art. 4, paragraph 6-quater of Decree of the President of the Republic No. 322 of 1998, as amended by art. 37, para. 10) (d) of Decree-Law No 223 of 2006, converted with amendments by law No. 248 of August 4, 2006. In the scheme approved in order to rationalize the exposure of data refers to the different types of income earner, the subject communication object remains the possibility to use the section IV, not only to certify the profits derived from participation in Ires but also for the indication of data on income from securities and financial instruments referred to in art. 44, paragraph 2, point a) of the tax code, contracts of associations in participation and interest in art. 44, paragraph 1, point f), of the tax code with the injection of capital or capital and interest works or services and retrained dividends pursuant to art. 98 of the tax code. Are the references of this provision. Normative references. Responsibilities of the Director of the Revenue Agency: Legislative Decree July 30, 1999, # 300 (article 57; art. 62; art. 66; art. 67, paragraph 1; art. 68, paragraph 1; art. 71, paragraph 3, point a); art. 73, paragraph 4);
Statute of the internal revenue service, published in the Official Gazette No. February 20, 2001 (article 42 of the 5, paragraph 1; art. 6, paragraph 1);
Regulation of internal revenue administration, published in the Official Gazette No. 36 of February 13, 2001 (article 2, paragraph 1);
Decree of the Minister of finance December 28, 2000, published in the Official Gazette No. 9 of February 12, 2001. Legal framework of reference: December 29, 1962, law # 1745: establishment of a tax or withholding tax on profits distributed by the companies and changes in stocks nominativita discipline is mandatory;
Decree of the Minister of finance February 4, 1998: introduction of the obligation to make the communications provided for in articles 7, 8, 9 and 11 of the Act December 29, 1962, # 1745, and subsequent amendments, in the statement by the withholding agent, as well as earnings paid certification scheme, approval of any withholding tax withheld and any tax credit, published in Official Gazette No. 35 of February 12, 1998;
Decree of the President of the Republic September 29, 1973, # 600, as amended: provisions concerning assessment of taxes on income;
Decree of the President of the Republic December 22, 1986, no 917: consolidated income tax;
November 21, 1997, Decree No. 461, by which, among other things, must be established by Decree of the Minister of finance methods for complying with the requirement of certification of miscellaneous income of a financial nature;

Decree of the President of the Republic July 22, 1998, # 322: regulation establishing a procedure for the submission of statements relating to income tax, regional tax on productive activities and to value added tax (article 4);
Decree of the President of the Republic April 16, 2003, # 126: regulations for the rationalisation and simplification of tax on income tax, VAT, bookkeeping and electronic transmission (articles 5 and 6);
Decree-Law September 30, 2003, n. 269, converted, with amendments, by law November 24, 2003, # 326: urgent measures to foster the development and correction of the trend of public finances (article 40);
Decree of the Ministry of economy and finance April 23, 2004: implementing provisions of the taxation regime for transparency within the capital company, as referred to in articles 115 and 116 income tax consolidation Act, published in Official Gazette No 101 of April 30, 2004;
Decree-Law No. 223 of July 4, 2006, converted with amendments by law No. 248 of August 4, 2006: urgent measures for economic and social regeneration, for containment and rationalization of public expenditure, as well as interventions in a contrast of income and tax evasion published in the Official Journal No. 153 of July 4, 2006. This provision will be published in the official journal of the Italian Republic.
Rome, November 12, 2007 Agency Director: Romano