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Earnings Paid Certification Scheme Approval, Tax Deductions, And Tax Delcredito Replacement Due Under Art. 4, Paragraphs 6-Ter E6-Quater Of Decree Of The President Of The Republic 22 Lu ...

Original Language Title: Approvazione dello schema di certificazione degli utili corrisposti,delle ritenute operate, delle imposte sostitutive applicate e delcredito d'imposta spettante di cui all'art. 4, commi 6-ter e6-quater, del decreto del Presidente della Repubblica 22 lu...

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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, tax withheld, deductions applied and replacement of the tax credit. 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 income tax of legal persons, residents and non-residents in the State, in whatever form paid with effect from 1 January 2003, to residents, excluding earnings subject to withholding tax or tax purposes, and for the purposes of any tax credit granted from 1 January 2003 and ending on the date of closing the tax year in progress at December 31, 2003. 1.2. The certification scheme referred to in point 1.1 is used as a substitute for those approved by decision of November 28, 2002, published in Official Gazette no 288 of December 9, 2002. 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. 1.3. The scheme referred to in point 1.1 is composed of the data related to the subject that issues this certificate as well as the section on data relating to the issuing company, from section II, concerning non-resident broker data from section III, concerning the data of the earner of profits and by section IV, concerning the data relating to earnings paid. 1.4. 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 design different from the one used in this schema. The subscription is allowed through automatic processing systems. 1.5. The certification is issued, by the entities obliged to obligatory Act Communications December 29, 1962, n. 1745, and other subjects that are useful, within the period provided for in art. 4, paragraph 6-quarter of Decree of the President of the Republic July 22, 1998, # 322, as amended. Motivations. The art. 4, paragraph 1, point b) of law December 27, 2002, n. 289, amended the CORPORATE INCOME tax rate to the extent 34% from tax year in progress at 1 January 2003. The reduction in the rate of CORPORATE INCOME TAX has consequently led to deliberate on profit distributions from tax year after the year in progress at 1 January 2003, the allocation to a lesser extent the tax credit due under articles. 11, paragraph 3-bis, 14 and 94, paragraph 1-bis of Decree of the President of the Republic December 22, 1986, no 917, in the version in force before the date of entry into force of legislative decree December 12, 2003, n. 344. She made it necessary, also transpose the provisions concerning tax credits-avoidance under art. September 30, 2003, 40 of Decree Law n. 269, converted, with amendments, by law November 24, 2003, # 326. This decision approves, therefore, the new certification scheme for certification of the amount of profits paid with effect from 1 January 2003, to be used to replace the one approved by the decision of November 28, 2002, published in Official Gazette no 288 of December 9, 2002. Are the references of this provision. Responsibilities of the Director of the Bureau of internal revenue. July 30, 1999, Legislative Decree No. 300, with the reform of the Government, in accordance with art. 11 March 15, 1997, law No. 59, (article 57; art. 67 66 62; art. 1, art. 68, paragraph, subparagraph, art. 1; 71, paragraph 3, letter a article); art. 73, paragraph 4). Statute of the Revenue Agency, published in the Official Gazette No 42 of February 20, 2001 (article 5, paragraph 1, subparagraph 1, art. 6). Regulation of internal revenue administration, published in the Official Gazette No. 36 of February 13, 2001 (article 2, paragraph 1). December 28, 2000 Finance Minister's Decree concerning provisions for the startup mode of tax agencies and the establishment of the special role of financial administration in accordance with articles 73 and 74 of legislative decree July 30, 1999, # 300. Legal framework of reference. December 29, 1962, law n. 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, n. 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 taxes. 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 accounting records and electronic transmission (arts. 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). December 12, 2003 Legislative Decree n. 344: reform of the taxation of the income of the company in accordance with art. 4 April 7, 2003, law No 80. This provision will be published in the official journal of the Italian Republic.
Rome, February 13, 2004 Agency Director: Ferrara