THE DIRECTOR Based on the powers conferred on it by the rules set out later in this decision, Features: 1. Approval of the certification scheme of earnings paid and income equivalent to them, the withholdings and applicable withholding taxes.
1.1. E 'approved the annex referred to in Article certification scheme. 4, paragraphs 6 and 6-ter-quater of the Decree of the President of the Republic July 22, 1998, n. 322, with instructions to be used for attesting the profits from the participation in the company subject to income tax ', resident and non-resident in the State, in whatever form paid to residents as from 1st January 2005, excluding gains subject to withholding tax as a tax or substitute tax. 1.2. The certification scheme of point 1.1 and 'also used for certification of data on income from securities and financial instruments under art. 44, paragraph 2, letter a) and b) of the consolidated law on income tax, adopted by Decree of the President of the Republic December 22, 1986, n. 917, from contracts of association in participation and joint interest in art. 44, paragraph 1, letter f) of the Consolidated Legislation as well as' The data for the interests retrained dividends pursuant to art. 98 of the consolidated text. 1.3. The certification scheme of point 1.1 and 'used to replace the one approved by order of 15 December 2004, published in the Official Gazette no. 302 of 27 December 2004 remain valid certificates issued until the date of enactment of this provision purche 'the information contained therein are the same as those required in the referred to in section 1.1 of the certification scheme. 1.4. Certification and 'composed by details of the person who issues the certification as well as' from Section I, concerning the data relating to the issuer, the Section II, concerning the data relating to the intermediary non-resident, in Section III, covering the data on recipient of the profits, section IV, relative to the data on profits and paid by section V on the data of the proceeds equivalent to profits. 1.5. The certificate must contain all the data stipulated in the approved scheme for in this Law, exposed in the sequence in which it provides and with the exact indication of the serial number and the name of the point. The same certification can 'be prepared with different graphic from that used in the approved scheme. And 'it admitted the subscription including by automatic processing systems. 1.6. Certification and 'completed by taxpayers obliged communications under Law 29 December 1962, n. 1745, and other entities that are useful and it ''s released to the recipient within the time allowed by art. 4, Section 6-quater of the Decree of the President of the Republic July 22, 1998, n. 322. Reasons. This certification scheme of profits and other income paid replaces the one previously approved by order of 15 December 2004, published in the Official Gazette no. 302 of 27 December 2004. Due to the changes made by Legislative Decree 12 December 2003, n. 344 to the consolidated law on income tax, adopted by Decree of the President of the Republic December 22, 1986, n. 917, in the certification in question and 'eliminated the section on the allocation of the tax credit on dividends, as provided under the new taxation of capital gains tax regime. In the new approved scheme also and 'inserted a special field for the indication of the amount of dividends and income equivalent to them net of charges and taxes applied abroad, actually paid to the beneficiary by non-residents ( cd net frontier). Finally, with reference to the provisions of Articles 115 and 116 of the Uniform Tax Code, certification and 'was provided a new field for the display of dividends relating to the distribution of profits and reserves formed during the option's effectiveness for transparency tax, do not contribute to form the income of the shareholders in accordance with art. 8 of the Decree of the Ministry of Economy and Finance of 23 April 2004. The following are the regulatory references hereof. Normative requirements. Duties of the Director of the Revenue. Decree of 30 July 1999, no. 300 (art. 57; art. 62; art. 66; art. 67, para 1, art. 68, para 1, art. 71, paragraph 3, letter a); art. 73, paragraph 4);
Statute of the Revenue, published in the Official Gazette no. 42 of 20 February 2001 (art. 5, paragraph 1, art. 6, paragraph 1); of the Revenue Administration Regulation, published in the Official Gazette no. 36 of 13 February 2001 (art. 2, paragraph 1); Decree of the Minister of Finance December 28, 2000, published in the Official Gazette no. 9 of 12 February 2001. Reference legislation Discipline. Law 29 December 1962, n. 1745: establishment of a withholding tax or tax on dividends distributed by the companies 'and modifications of the discipline of nominative' compulsory stocks; Decree of the Minister of Finance February 4, 1998: the introduction of mandatory sending the notices referred to in Articles 7, 8, 9 and 11 of Law 29 December 1962, n. 1745, as amended, in the statement of withholding tax model, as well as' approval of the certification scheme of profits paid, of any withholding tax and any tax credit, published in the Official Gazette no. 35 of 12 February 1998; Decree of the President of the Republic September 29, 1973, n. 600, and subsequent amendments: provisions on assessment of taxes on income; Decree of the President of the Republic December 22, 1986, n. 917: single text of income tax; Legislative Decree 21 November 1997, n. 461, according to which, among other things, they must be established by the Minister of Finance the modalities' for the obligation of granting certification of other income of a financial nature; Decree of the President of the Republic July 22, 1998, n. 322: Regulation laying down detailed rules 'for the submission of statements of income tax, to regional tax on activities' production and value added tax (art. 4); Decree of the President of the Republic 16 April 2003, n. 126: Regulation for the rationalization and simplification of tax compliance in the field of income tax, VAT, the accounting records and electronic filing (Articles 5 and 6); Decree-Law of 30 September 2003, n. 269, converted with amendments by Law 24 November 2003, n. 326: urgent measures to promote development and correct the trend in public finances (art. 40); Legislative Decree 12 December 2003, n. 344: tax reform on the income of society ', in accordance with art. 4 of the law April 7, 2003, n. 80; Decree of the Ministry of Economy and Finance April 23, 2004: implementing provisions of the tax regime for transparency in companies' capital, referred to in Articles 115 and 116 of the Consolidated Law on Income Tax, published in Official Gazette No. . 101 of 30 April 2004; This measure will be 'published in the Official Gazette of the Italian Republic. Rome, December 7, 2005 The director of the agency: Ferrara