DIRECTOR Based on the powers conferred on it by the rules set out later in this decision: It has: 1. Approval of the scheme of certification of profits paid, the withholding, the withholding taxes applied and the tax credit. 1.1. E 'approved the annex referred to in Article certification scheme. 7-bis of the Presidential Decree of 29 September 1973, n. 600, with instructions for use, replacing the one approved by the Minister of Finance February 4, 1998, for the attestation of the profits from the participation in subject to the corporate income tax, residents and non-residents in the State, in whatever form paid with effect from 1 January 2002 to persons resident, excluding gains subject to withholding tax as a tax or substitute tax, and for the purposes of the tax credit referred to in articles 11, paragraph 3-bis, 14, 15 and 94, paragraph 1-bis of the Consolidated Law on income tax, approved by decree of the President of the Republic December 22, 1986, n. 917. 1.2. Certification and 'composed by details of the person who issues the certification as well as' from Section I, concerning the data related to the company' issuer from Section II, concerning the data relating to the intermediary non-resident, in Section III, covering the data earner on earnings and Section IV relating to data on earnings paid. 1.3. 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. 1.4. Certification and 'completed by taxpayers obliged communications under Law 29 December 1962, n. 1745 and by the other subjects that are useful and it ''s released to the recipient by the end of March each year with reference to the profits received in the previous year. Rationale: The decree of the Ministry of Finance February 4, 1998, introduced the obligation to make the notification referred to in Articles 7, 8, 9 and 11 of Law 29 December 1962, n. 1745, as amended, in the model of declaration of withholding and approved a related certification scheme to profits paid by any person. According to art. 2 of the abovementioned ministerial decree, and 'approved a certification scheme which had to be reported profits from the participation in irpeg subjects, any withholdings, and possible tax credits to be issued for the declarative obligations of the parties residents. In order to simplify the aforesaid performance you need to change the previous certificate, given the relevance of subsequent legislation relating to capital gains and the changes introduced in the area of ​​tax credits, which led to a multiplicity 'of the situations referred not take into account the previous certificate. This resolution approves, therefore, a new certification scheme for the certification of the profits paid as from January 1, 2002, to be used to replace the one previously approved by the Decree of the Minister of Finance, February 4, 1998. It report code provisions hereof. Duties of the Director of Legislative Decree revenue 30 July 1999, n. 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, paragraph 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 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 verification of income taxes (articles 7 bis, 27, 27-ter); 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, and subsequent amendments: 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); Law 27 July 2000, n. 212: provisions on the statute of taxpayers' rights; This measure will be 'published in the Official Gazette of the Italian Republic. Rome, November 28, 2002 The Director: Ferrara