The Director of the Revenue Based on the powers conferred on it by the rules set out below hereof; Features: 1) Amendments to the Decree of 31 July 1998. 1.1. The 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." 1.3. Article. 14 and 'replaced by the following: "Art. 14 (Members) - 1. We define users of the Agency's services revenue, which permits the registration of leases and rental of real estate and the payment of related taxes due telematics, who are under obligation to register pursuant to art. 10 of the consolidated provisions on registration limposta approved by decree of the President of the Republic 26 April 1986, n. 131 ". 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 with the mode 'below referred to: a) directly, using the Entratel or Internet electronic service regarding requirements owned by the same user for the electronic filing of its statements for the purposes of income tax, tax on the activities' production, value added tax and of withholding; b) by those in charge of electronic communication in art. 3, paragraph 3, of the decree of the President of the Republic on 22 July 1998, no. 322, as amended; c) by organizations of the property 'construction and the most representative conductors, signatory of the 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 the Chambers of Commerce, Industry, Agriculture and Handicraft; e) by individuals, also organized into associative or federative form of users, specifically delegates and having adequate capacity 'technical, economic, financial and organizational.. "1.5. The art. 16 and' replaced by the following:" Art. 16 (Constitution and file authentication). - 1. The data of the contracts for which it requires the computerized registration must be contained in files. Each file can 'contains data relating to one or more' contracts which refer to a user who only requires the computerized registration. 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 in paragraph 3 of the technical ter to this decree. ". 1.6. Article. 17 and 'replaced by the following:" Art. 17 (Enable). - 1. Users who proceed directly to the computerized registration of leases and rentals must be enabled to Entratel online service or the Internet in relation to the requirements held for the electronic filing of their statements. 2. The representatives, organizations, agencies and entities referred to in Article. 15, paragraph 1, letters b), c), d) and e), are required to apply for authorization to Entratel online service, and must operate in compliance with the provisions of the law 31 December 1996 n. 675. 3. they are not required to apply for a new enabling users in art. 14 already 'enabled the electronic filing of their statements. Similarly, subjects in art. 15, paragraph 1, letters b), c), d) and e), who already 'have obtained a license to Entratel online service are not required to apply for a new authorization. 4. The users wishing to avail themselves of the subjects in art. 15, paragraph 1, letter e), are required to notify the regional directorate or to the offices of the competent local revenue according to their tax domicile. 5. The notification referred to in paragraph 4 should contain the following identifying data is the user is the subject that it intends to delegate: a) tax code; b) full name for natural persons; c) the name or business name and personal details of the legal or contractual representative for entities other than individuals; d) tax domicile. A similar communication shall be made in the case of revocation of the delegation. ". 1.7. Article. 18 and 'repealed. 1.8. Article. 19 and' replaced by the following:" Art. 19 (Revocations). - 1. Approval to Entratel online service or the Internet can 'be revoked in respect of the following circumstances: a) extinction of the firm; b) serious irregularities' in the transmission of data relating to contracts or the information necessary to make payments by automatic debit from checking account agreement, referred to in art. 21. 2. The office which adopts the revocation order it from the person communication.. "1.9. The art. 20 and 'replaced by the following:" Art. 20 (Implementation of the computerized registration). - 1. Registration is done through the electronic transmission of contract data, including the text of the same if made in writing, by the deadline for registration, according to the technical specifications given in Annex bis, without further requirements except for those referred to in art. 23. 2. The registration is deemed to be made on the day that the data is correctly received by the Revenue. 3. The revenue of the Agency, in place of the records referred to in Article. 16, paragraph 4, of the Consolidated provisions concerning the tax register approved by decree of the President of the Republic 26 April 1986, n. 131, certifies the registration of each contract by special receipts, according to art. 22, paragraph 4, valid for all legal purposes. ". 1.10. Article. 21 and 'replaced by the following:" Art. 21 (Mode 'of electronic payment). - 1. The payment of registration fees, stamp duty as well as 'for any interest and penalties payable for the registration must be made with the modalities' under Legislative Decree July 9, 1997, n. 241, via computer, including the file containing alternately contracts: a) the coordinates of the current account users in art. 14, if they proceed directly to the computerized registration of leases and rent or make use of the subjects in art. 15, paragraph 1, letter b), c), d) or e), and report formally to the same out of the use of the aforementioned coordinates upon being of it electronically recording; b) the coordinates of the current account of the subjects in art. 15, paragraph 1, letter b), c), d) or e), if they are carrying out registration of leases and rents on behalf of users in art. 14. 2. The current account to be used for the payment referred to in paragraph 1 shall be held with an approved lender with the Inland Revenue. 3. 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.. "1:11. The art. 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 Internal Revenue Service certifying the receipt of the file containing the data of contracts, for which we require the computerized registration, and information regarding the related payments received by special where are indicated: a) the date and the time the file was received; b) the file identifier assigned by the user or by one of the subjects in art. 15, para 1, let tere b), c), d) or e); c) the Protocol attributed by the Tax files at the time of receipt thereof; d) the number of contracts contained in the file; e) the identification of the contracts for which registration is not 'been carried out pursuant to the following paragraph 4. For each of these contracts and' it highlighted the reasons for the rejection. 2. The receipt referred to in paragraph 1 is 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 Internet service, according to modalities' described, respectively, in paragraph 2 and paragraph 3 of the technical Annex technical ter of this decree; 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, paragraph 1, letters b), c), d) or e); d) non-editable files, because not prepared using the software distributed control from the Inland Revenue. 3. In the cases provided for in paragraph 2 of the file offset and 'communicated through the electronic service, the person who placed the file transmission. All contracts 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, paragraph 1, letters b), c), d) or e); b) the date and the registration details. 5. By following the receipt of revenue Agency communicates the result of the charge made by the bank in connection with the payment of registration fees, stamp duty and any interest and penalties payable for the registration. 6. The receipts referred to in paragraph 4 are not produced by omission or misstatement of the data required for the electronic registration of art. 20, paragraph 1, and Article. 21. 7. The receipts, bearing the authentication code Entratel service or the response code for the Internet service, is made available electronically to the person appending their own authentication code or feedback to contracts whose files relate the same receipts. 8. In the absence of force majeure, the receipts referred to in paragraph 4 are made available for the acquisition electronically within five working days from the correct transmission of files and for a period not less than thirty working days. 9. The receipts referred to in paragraph 4, which attest to the registration of individual contracts, are, however, made available to the contractors in the office at which the contract 'was registered no later than the thirtieth working day following the sending of files. " . 12.1. The art. 23 and 'replaced by the following: "Art. 23 (Obligations on persons who carry out the electronic registration). - 1. Users must be delivered to the Contracting Party copy of the receipt certifying the registration of art. 22, paragraph 4. 2. The persons referred to in Article. 15, paragraph 1, letters b), c), d) and e), are required to issue to users who have given them the mandate to ensure computerized registration: a) a statement of commitment to provide for the registration; b) two copies of the receipt of art. 22, paragraph 4; c) a copy of the receipt referred to in Article. 22, paragraph 5. 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 and 5, also in order to allow checks by the Inland Revenue.. "2) Technical Specifications. 2.1. The technical annex bis and 'replaced by the technical specifications attached to this decision. 3) Standards final and transitional. 3.1. the rules contained in this provision shall apply from 1 January 2002. the letter b) of paragraph 1 of art. 21 of the decree of 31 July 1998, as amended hereof, shall apply as from 1 February 2002. Reasons. the inland revenue has the aim of expanding the range of services available electronically. the Agency by this measure discipline, pursuant to art. 5 of the decree of the President of the Republic October 5, 2001 , n. 404, the mode 'of computerized registration techniques of lease and rental agreements, became binding on the holders of at least a hundred units' estate and optional for all other persons obliged to register pursuant to art. 10 of the decree of President of the Republic n. 131/1986. Is then implemented the enlargement of the number of players who can perform, directly or through representatives or delegates, the electronic registration of lease contracts, extending, consequently, also to users of the electronic service Internet what 'was already' available to users of Entratel service. In parallel, also is expanding the group of persons who perform the role of telematics intermediaries between users and the Agency of revenue including among them also the organizations of the properties 'construction and the most representative conductors, have signed national agreements signed under' art. 4, paragraph 1, of Law December 9, 1998, n. 431; the Real estate agencies registered in the roles of mediators kept by chambers of commerce, industry, agriculture and handicrafts; other subjects, also organized into associative or federative form of users, specifically delegates and having adequate capacity ' technical, economic, financial and organizational. E 'changed also the mode' of the registration tax paid, stamp duty and any interest and penalties, which shall be paid no more 'by RID but, again electronically, with mode' under Legislative Decree July 9, 1997, n. 241. Reference standards of this provision. 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, 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. 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 1998. Law 31 December 1996, n. 675, published in the Official Gazette no. 5 of 8 January 1997 on the protection of persons and other subjects regarding the processing of personal data, as supplemented by the Legislative Decree of 11 May 1999, n. 135, published in the Official Gazette no. 113 of 17 May 1999 laying down provisions on the treatment of particular data by public entities. 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 of the President of the Republic July 22, 1998, n. 322, published in the Official Gazette no. 208 of 7 September 1998 laying down detailed rules 'for the submission of statements of income tax, to regional tax on activities' production and value added tax. Decree 31 July 1998 of the Director General of the Revenue Department, 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. This Act will be 'published in the Official Gazette of the Italian Republic. Rome, December 12, 2001 Director: Roman