THE DIRECTOR Based on the powers conferred on it by the rules set out below hereof; It provides: 1. Changes to the executive decree 31 July 1998. 1.1. The executive decree of 31 July 1998 laying down detailed rules 'techniques of electronic filing of declarations and leases and rentals and subject to registration as well as' telematics execution of payments, the amendments referred to in the following points are made. 1.2. The title of Chapter III and 'replaced by the following:' Ways 'computerized registration techniques of leases and rental of real estate, the electronic payment of taxes relating to registration, fees for the years' subsequent to the first, the extensions even tacit, to which those contracts disposals and resolutions. " 1.3. Article. 14 and 'replaced by the following: "Art. 14 (Users). - 1. We define users of the Agency's e-services revenue subjects in art. 10 of the consolidated provisions on registration tax, approved by Decree of the President of the Republic 26 April 1986, n. 131, obliged to register lease contracts and leases of immovable property and the payment of their registration, taxes, fees for the years' subsequent to the first, of the renewal, even tacit, to the supply of such contracts and resolutions. " 1.4. Article. 15 and 'replaced by the following: "Art. 15 (Mode 'recording). - 1. Users in art. 14 can proceed with the computerized registration of leases and rental of real estate, on the electronic payment of taxes relating to registration, fees for the years' subsequent to the first, of the renewal, even tacit, to sales and resolutions of such contracts, with mode 'mentioned below: a) directly, using the Entratel online service or the Internet, in relation to the requirements owned by the same user for the electronic filing of its statements for the purposes of income tax, tax on the activities' productive, value added tax and withholding agents ;. b) by those in charge of the electronic transmission of art. 3, paragraph 3 of the Decree of the President of the Republic July 22, 1998, n. 322, as amended; c) through the organizations of the properties' construction and the most representative conductors, have signed national agreements entered into pursuant to art. 4, paragraph 1, of Law December 9, 1998, n. 431; d) through the Real estate agencies registered in the roles of mediators kept by chambers of commerce, industry, agriculture and handicrafts; e) by individuals, also organized into associative or federative form of users, specifically delegates and having adequate capacity 'technical, economic, financial and organizational; f) by many agencies involved, on behalf of its clients, attivita 'of administrative practices in government departments and agencies, as long as' license holders issued under Paragraph. 115 of the Consolidated text of public safety laws approved by Royal Decree 18 June 1931 n. 773 ». 1.5. Article. 16 and 'replaced by the following: "Art. 16 (Constitution and file authentication). - 1. The contracts of the data for which you request the electronic recording, as well as 'those payments of taxes relating to registration, fees for the years' later, the extensions, even tacit, to the supply and the Resolutions of the leases and leasing of immovable property must be contained in the file. Each file can 'contain data relating to one or more' contracts or to one or more 'tax payments related to the fees for the years' later, the extensions, even tacit, to the supply of such contracts and resolutions, which relate a single user. 2. Files can be sent to the Revenue Agency only if accompanied by the authentication code Entratel service or the response code for the Internet service, generated according to the procedures' described, respectively, in paragraph 2 of the Technical and paragraph 3-ter technical annex to this decision. " 1.6. Article. 21 and 'replaced by the following: "Art. 21 (Mode 'of electronic payment). - 1. The users identified by art. 14, carried out by Internet, with mode 'provided for by Article. 15 and the legislative decree 9 July 1997. 241, tax payments as well as' for any interest and penalties relating to registration, to the rents for Annuities' subsequent to the first, of the renewal, even tacit, to sales and resolutions of such contracts, in accordance with the technical specifications contained, respectively, in Annexes, a and c hereof. 2. The burden of the complaint relating to permanent contracts and to deal with the tacit renewal contracts, of which the art. 36 of the Decree of the President of the Republic 26 April 1986, n. 131, charged to the parties, is acquitted by the payment of taxes due in connection with the contract, to be executed with the mode 'referred to in paragraph 1. 3. The deadline for the submission of the complaint referred to in paragraph 2 coincides with that within which it must be made the payment of taxes. 4. The payment of registration fees, stamp duty as well as 'for any interest and penalties, and' carried, via computer, including files in either: a) the coordinates of the user's bank account referred to in Article. 14, when they proceed directly to the obligations under this Chapter or avail themselves of the subjects in art. 15, which, upon being, have formally given consent to the use of the aforementioned coordinates; b) the coordinates of the current account of the subjects in art. 15, when they are carrying out the obligations laid down in this Chapter on behalf of users in art. 14. 5. The checking account to use for payment referred to in paragraph 1 shall be held with one of the participating banks with the Inland Revenue. 6. The offices control the regularity 'of the payments made pursuant to paragraph 1 and require, in case of omitted or insufficient payment, the higher tax, any interest and penalties. " 1.7. Article. 22 and 'replaced by the following: "Art. 22 (Receipt of receipt of the file, the certificate of registration and the certificate of deposit). - 1. The Inland Revenue certify electronically, the receipt of the file containing the data of contracts, for which it requires the electronic recording, as well as' the information regarding the recording related tax payments, fees for the years' subsequent to the first, to the above extensions, transfers and resolutions, by special receipts in which are indicated: a) the date and time the file was received; b) the file identifier assigned by the user or by one of the subjects in art. 15; c) the Protocol attributed by the Tax files at the time of receipt thereof; d) the number of contracts or payments in the file; e) the identification of the contracts for which registration is not 'been made under paragraph 4 above or the identification of the extensions, transfers or resolutions for which payment has not' been accepted. For every contract or payment and 'it highlighted the exclusion reason. 2. The receipt referred to in paragraph 1, not 'produced if the file which it refers' discarded by one of the following reasons: a) failure to recognize the authentication code Entratel service or the response code for the browser service , according to modalities' described, respectively, in paragraph 2 and paragraph 3 of the technical Annex to the technical-ter hereof; b) the authentication code for the Entratel service or abutment code for the Internet service duplicate, in front of a sending of the same file erroneously occurred more 'times; c) omission or misstatement of the user's social security number, for files sent by the person referred to in Article. 15; d) non-editable files, because not prepared using the distributed control software by the Inland Revenue. 3. In the cases provided for in paragraph 2, the file offset and 'communicated, via computer, to the person who placed the file transmission. All contracts and payments, for which data are contained in the discarded files, are rejected. 4. Revenue Agency certifies registration of each contract by a receipt in stating: a) the data transmitted by the user or by one of the subjects listed in Article. 15; b) the date and the registration details. 5. The Inland Revenue totaled individually, via computer, extensions, divestments or resolutions as well as 'the payment of taxes relating to the fees for the years' later by a receipt in stating: a) the date and forward to receiving payment; b) the payment identifier assigned by the user or by one of the subjects in art. 15; c) the protocol attached to the payment by the tax authorities at the time of receipt of the file that contains the data; d) the details of the contract to which the payment refers; e) the amount for which 'was required to debit the current account; f) the date of payment. 6. With subsequent receipt, the Revenue Agency communicates the result of the charge made by the bank in relation to registration, stamp duty and any interest and penalties. 7. The receipts referred to in paragraphs 4 and 5 are not produced by omission or misstatement of data required for performance of the obligations under Article. 20, paragraph 1, and Article. 21. 8. The receipts, bearing the authentication code Entratel service or the response code for the Internet service, became available, electronically, to the person who has affixed its own authentication code or feedback to the file which relate the same receipts. 9. Unless force majeure, the receipts referred to in paragraphs 4 and 5 are made available electronically for a period not less than thirty days from the date of sending the correct file. 10. The receipts referred to in paragraph 4 are otherwise made available, via computer, the office at which the contract 'was registered no later than the thirtieth working day following the date of submission of the file properly. " 1.8. Article. 23 and 'replaced by the following: "Art. 23 (Obligations of persons carrying out, via computer, all matters relating to leases and rentals of real estate). - 1. Users must deliver a copy of the contractor received in art. 22, paragraphs 4 and 5. 2. The parties, in art. 15, are required to issue to users who have given them the mandate to ensure the formalities required by this Chapter: a) a statement of commitment to provide for the registration or the execution of tax payments related to the fees for the years' later, of the renewal, even tacit, disposals and resolutions; b) two copies of receipts in art. 22, paragraphs 4 and 5; c) a copy of the receipt referred to in Article. 22, paragraph 6. 3. Users must retain for a period provided by art. 18 of the consolidated provisions on registration tax, approved by Decree of the President of the Republic 26 April 1986, n. 131, contracts with receipts in art. 22, paragraphs 4, 5 and 6 also in order to allow checks by the Inland Revenue. " 1.9. And 'it added the technical-quater attached, approved by this measure. 2. Commencement. 1. The subjects in art. 14 can make use of computer systems provided for in this provision from the day following its publication in the Official Gazette of the Italian Republic. 2. The parties responsible for the registration of leases, and rental of immovable property, in the possession of at least one hundred units' estate, are required for the performance of obligations relating to the telematic extensions, even tacit, disposals and resolutions of leases and rental of real estate from the sixtieth day following the publication of this decision in the Official Gazette of the Italian Republic. Reasons. This resolution approves the technical specifications for the electronic transmission of data that users and intermediaries should indicate where the issuing to electronic payment of taxes due in connection with extensions, even tacit, to the supply and the Resolutions of the leases and rental of goods multi-year real estate, as well as' to reports of greater duration of contracts of indefinite duration, in art. 36 of the consolidated text of the provisions concerning the registration tax, contemplating a single time limit of thirty days, for the electronic filing of these complaints and the payment of related taxes. In fact, through telematieo service, the user can 'perform simultaneously and a single operation, the presentation of the complaint and the payment of taxes due in connection therewith. By this measure it is absorbed well as governed by the order of 2 July 2002 concerning the telematic payment of the taxes due on the amount of the fee to the years' subsequent to the first. As a result, a technical specification approved by this measure, and the Technical Annex quater, supplement and replace those approved by decision 2 July 2002. Finally, and 'been established that the obligation to use electronic procedures for the registration of extensions , disposals and resolutions and for the payment of related taxes before the full, for owners of at least one hundred units' estate, as from the sixtieth day following the date of publication of this decision in the Official Gazette of the Italian Republic, in accordance with Art. 3, paragraph 2, of the Statute of the taxpayer. The mode 'of payment of taxes introduced by this measure will apply to leases and rentals of real estate registered as from 1 January 1980. Finally, to facilitate the taxpayers' obligations, and the category of those' been expanded which play the role of intermediaries between the Inland revenue and the parties responsible for registration under art. 10 of the consolidated provisions on registration tax. In fact, this measure provides that the agencies in charge of the administrative processing on behalf of its clients in government departments and agencies can be enabled to Entratel online service, for the sole purpose of the performance of the electronic registration service of the leases and payment of taxes, as long as' they have requested and obtained, for the aforementioned activities' of administrative processing, the competent authorities' the planned license art. 115 of the consolidated public safety laws. Duties of the Director of the Revenue. Decree of 30 July 1999, no. 300, concerning the reform of the Government, pursuant to art. 11 of the law 15 March 1997 n. 59 (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, para 1). Decree of the Minister of Finance of 28 December 2000 concerning provisions on the mode 'startup of tax agencies and the establishment of the special role of the provisional financial administration staff in accordance with Articles 73 and 74 of Legislative Decree 30 July 1999, n. 300. Reference legislation Discipline. consolidated text of public safety laws, approved by Royal Decree 18 June 1931 n. 773, as amended, published in the Official Gazette no. 146 of 26 June 1931. Consolidated provisions concerning the tax register approved by decree of the President of the Republic 26 April 1986, n. 131, published in the Official Gazette no. 99 of 30 April 1986. Legislative Decree July 9, 1997, n. 241, concerning the simplification of obligations of taxpayers in the statement of income and home value added tax rules, as well as' modernization of the statements of the management system. Decree 31 July 1998 of the Director General of the Department of Revenue, published in the Official Journal. 187 of 12 August 1998 on mode 'of electronic data transmission techniques statements. Law 9 December 1998, n. 431, published in the Official Gazette no. 292 of 15 December 1998 on the regulation of rents and release of buildings used for residential purposes. Decree of the President of the Republic October 5, 2001, n. 404, published in the Official Gazette no. 267 of 16 November 2001 laying down rules on the use of electronic connection service with the Inland Revenue for the presentation of documents, acts and instances under the provisions governing individual taxes as well as' to obtain certifications and other services related to tax compliance. Decree of the President of the Republic December 7, 2001, n. 435, published in the Official Gazette no. 292 of 17 December 2001, amending the Decree of the President of the Republic July 22, 1998, n. 322 as well as' provisions for the simplification and rationalization of tax compliance. Order of the Director of Revenue December 12, 2001, concerning the modalities' of computerized registration of leases and rental of real estate in accordance with art. 5, paragraph 4, of the Decree of the President of the Republic October 5, 2001, n. 404, published in the Official Gazette no. 295 of December 20, 2001. Order of the Director in revenue 2 July 2002 concerning the telematic payment of the taxes due on the amount of the fee for, to the years' after the first for contracts leasing of immovable property, published in the Official Gazette no. 171 of 23 July 2002. Rome, 27 June 2003 The Director: Ferrara