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 they equated, tax deductions, 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 corporate income tax, residents and non-residents in the State, whether paid to residents with effect from 1 January 2004, with the exclusion of profits 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 also used for the certification of data on income from securities and financial instruments referred to in art. 44, paragraph 2, letter a) and b), 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 February 13, 2004, published in Official Gazette No 42 of February 20, 2004. 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 relating to the issuing company, from section II, concerning non-resident broker data from section III, concerning the data on profit earner, by section IV, for data on profits paid and from section V concerning the data of the income equated to earnings. 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. As a result of amendments made by the Legislative Decree No. 344, December 12, 2003 consolidated income tax, approved by Decree of the President of the Republic December 22, 1986, no 917, the notion of profits within the capital income is provided by art. 44, while the taxation of dividends is his discipline in articles 47, 59 and 89 of this consolidating Act. These changes have resulted on the one hand, the Elimination of the tax credit and the other applying a different method of dividend taxation in relation to ownership of a qualifying holding. Therefore, starting from 1 January 2004, the natural persons who possess an unqualified for purposes of taxation at source will be set and will not receive any more this certification. In addition, the current system of taxation of capital income provides for equality of income profits related to securities and financial instruments referred to in art. 44, paragraph 2, letter a) and b) of quoted text only, as well as contracts of associations in participation and interest and interest retrained dividends pursuant to art. 98 of the same text only. Therefore, it is necessary to insert a new section certification scheme designed to collect these data. Since the new rules are effective for tax years starting as from 1 January 2004, the new regime of taxation of dividends and the consequent elimination of the possibility to benefit from the tax credit, they apply in relation to dividends received in the tax year that begins from 1 January 2004. The presence of data relating to the amount of earnings on which to calculate the tax credit in the certification scheme is required in order to allow the release of the same tax period earners with subjects also coincides with the calendar year, which shall continue to apply the former Act regulates the tax period still existing on the date of 1 January 2004 in any case, without prejudice to the provisions introduced by art. September 30, 2003, 40 of Decree Law n. 269, converted, with amendments, by law November 24, 2003, # 326.
Normative references of this provision. Responsibilities of the Director of the Revenue Agency: Legislative Decree July 30, 1999, # 300, with the reform of the Government, in accordance with art. 11 March 15, 1997, law n. 59 (article 57 62; 66; art. 67, subparagraph art. 1, art.; 68, paragraph 1 article 71, paragraph 3; art.) (a); 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 # 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);
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, December 15, 2004 Director: Ferrara