The district offices of direct taxes Ai Ministries The Ministry of the Treasury, Budget and Economic Planning - General Accounting Office The General Command of the Guardia di Finanza The Ministry of the Treasury, Budget and Economic Planning - Directorate-General for peripheral services to the provincial treasury Departments of the treasury, budget and economic programming national Institute of social security At licensed centers of fiscal assistance and, for information; As the central offices of the Ministry of Finance At the Prime Minister's Office At Central Accounts Offices of the Ministries at the central service of tax inspectors The National Consortium dealers 1 Compliance of withholding 1.1 Taxpayers who pay the tax assistance. Article 78, paragraph 10 of Law 30 December 1991 n. 413, as amended, provides that the holders of income from employment and similar, as outlined in Articles 46 and 47, paragraph 1, lett. a) d) and g), excluding allowances' perceived by the European Parliament, of the consolidated law on income tax, they can fulfill their reporting obligations also submitting a tax return (mod. 730) to persons who have paid the same income. The parties responsible for paying the tax assistance are the withholding provided for in Article 23 of Presidential Decree 29 September 1973, n. 600 and that means': a) natural persons carrying on commercial firms under Article 51 of the Income Tax Code; b) individuals engaged in agricultural enterprises; c) natural persons exercising arts and professions within the meaning of Article 49 of the Income Tax Code; d) the companies 'people and associations characterless' legal formed between natural persons for the exercise in form associated of arts and professions listed in Article 5 of the Income Tax Code; e) institutions and the companies' mentioned in Article 87, paragraph 1 of the Income Tax Code; They shall also be 'obliged to pay the tax assistance of the authorities referred to in Article 29 of the Presidential Decree n. 600 and that means': a) State administrations, including those with autonomous status; b) administrations of the Chamber of Deputies, the Senate of the Constitutional Court as well as' the Presidency of the Republic. With respect to the recipients of pensions and tax assistance 'given by the subjects who provide such treatments, including those different by these institutions. Against receipt of the salaries in Article 47, letter. d) of the Income Tax Code and the tax 'paid by the Central Institute support for the sustenance of the clergy, who carries out the withholding tax on such income in accordance with Article 25 of Law 20 May 1985, n. 222. However, the withholding agents who have to employ a number of workers up to 100 units 'have the right' not to pay the tax assistance. Institutions offering retirement benefits are nevertheless required to pay tax assistance to the percipient subjects such treatments. The assistance to be provided for tax year 1998 is necessary to refer to the total number of workers, including workers with fixed-term employment contract and part-time contract, in existence on 31 December 1997. The substitutes d ' tax obliged to help and those who lend optionally are required to provide assistance to employees who, by presenting the 730-6 model, have expressed the intention to tax benefit from the assistance of their employer or institution. The withholding agents are nevertheless required to pay the tax assistance if the same for organizational reasons have exonerated its employees from the presentation of the notice. 1.1.a State Administrations The Administrations of the State, including those with autonomous status, are required, regardless of the limit of one hundred employees, to provide tax assistance to employees who request it. Consequently, devices or structures on the subject of decentralized administrations, such as educational institutions, constituting a body derivation of membership are required to comply with this obligation. These administrations are obliged to provide assistance to its employees given that, to them, are not given the chance ', provided instead for withholding agents, to enter into agreements with the authorized centers of fiscal assistance and constitute a CAAF., as can be seen from the provisions of paragraphs 13 bis and 20 of Article 78 of Law 30 December 1991 n. 413 It should be specified that while paragraph 13 bis cites the withholding agents, paragraph 20 explicitly refers to withholding agents who make deductions under Article 23 of the Presidential Decree of 29 September 1973 n.600 . Therefore, it is given that the government departments making the deductions pursuant to article 29, the same must necessarily be excluded from the opportunity 'to enter into the aforementioned conventions and to provide a CAAF. The State Administrations not entitled to the fees provided for in paragraph 16 of article 78 of Law 30 December 1991 n. 413, as specified by the Treasury by telegram-circular no. 149 868 of 9 June 1993. Even in the Chamber of Deputies, the Senate, the Constitutional Court and President of the Republic is not entitled to those fees, as specified by the Treasury letter prot. No 119283 of 22 April 1996. 1.2 Subjects qualifying for giving tax. The tax assistance and 'paid towards: - income holders employees and retirees in Article 46 of the Income Tax Act and holders of income to these equated; - Worker-members of cooperatives of production and labor, service, agricultural and primary processing of agricultural products and the small-scale owners of income referred to in Article 47, paragraph l, letter. a) of the Income Tax Code; - Income priests holders referred to in Article 47, paragraph 1, lett. d) of the Income Tax Code; - Employees and retirees in addition to employment income or pension also have owned some income that are subject to separate taxation; - Agricultural producers, required to pay social security contributions. From the statement of the tax year 1997 may get service tax also: - those workers earning, allowances' replacement of the income of employees (such as the integration processing, the indemnity 'of mobility' and so on. ); - The Constitutional Court, members of national parliaments and other public office holders who elected regional councilors, provincial, municipal. They can not benefit from assistance holders of income derived from employment performed abroad on an ongoing and as the exclusive object of the relationship; what 'as such income is excluded from the tax base Income Tax under Article 3, paragraph 3, letter. c) of the Income Tax Code can apply for the tax assistance from your employer or institution shall also those who have established a relationship with such withholding during the year covered by the tax return or in January , February and March the following year. As for employees with fixed-term employment contract for period of less than a year the assistance can 'be paid only if the employment relationship shall cover at least the period between March and that of the following year to that in which the tax return. It may 'be allowed to employees hired in April to get service tax by presenting the report on Form. 730 to a CAAF independently chosen. In general can get the employees tax assistance which have the same withholding agent that is able to manage the various phases. 1.3 Ways' for giving tax conducting subjects identified in the first paragraph are required to pay the tax assistance in respect of claimants who have requested by 15 January 1998. As regards the employees of state agencies, such request still goes to the office that actually acts as a withholding agent, since 'and' the units' operational issuing the certification relating to the emoluments and deductions, to pay the tax assistance, or other duly designated office. If the taxpayer has more going on 'position of an employee and / or the board must apply for assistance to the withholding agent or the institution which pays the salary or the higher of retirement. The request for assistance must be made by means of a specific notice which must disclose the data in the 730-6 model approved by the Decree of the Minister of Finance of 9 January 1998 published in the ordinary supplement to the Official Gazette No 10. 14 general series of 9.1.1998. The communication may 'also contain other data necessary for the programming of assistance. the subjects are exempt from the burden of communication for which the relationship with the employer or institution is subsequently established on 15 January 1998. The withholding agent must issue a receipt of the 730-6 model communications delivered to him. The substitute and 'exempted from service if such communications have been delivered to him or him are still received after the date of 15 January 1998. The employee or retiree, to obtain the tax assistance, should contact your employer business or institution or, alternatively, to a CAAF for employees and retired workers. And 'provided that those who wish to utilize the services of a Tax Authorized Service Center for employees and retirees will diana communications, by 15 January, to the withholding agent. If the employee has failed to produce within the time allowed, such notification can 'still contact a CAAF; Also in this case the substitute and 'kept the conduct of adjustment operations on the basis of data provided by the CAAF to which the employee and' addressed. The communication of its intention to invoke a CAAF for the fiscal assistance is not 'necessary against government departments and institutions which provide pensions. The substitute taxpayer, in the execution of the various assistance operations, can 'make use of the work of professionals or external to the organization. In such cases it remains firm the responsibility 'of withholding the same for the execution of all the Firm's stages. The withholding and 'exempted from the tax assistance, where it has formed a CAAF referred to in Article 78, paragraph 20 of Law no. 413/1991, or has concluded the agreements referred to in paragraph 13 bis of Article 78. In both cases 'the CAAF that assumes responsibility' paid tax assistance. The subjects who required, with the 730-6 model, the tax assistance to the withholding agent or the institution must submit 730/98 model declarations by 31 March 1998. It is not considered however that the term should be observed in case of successful establishment of a CAAF by the employer, as in this case the rule allows originally to the latter to avoid the obligations of assistance, except in cases of collection of declarations made by the employer on behalf the CAAF; in the latter case, in fact, provided remains the same deadline of 31 March. If, however, the employee requires the tax assistance to a CAAF / employees and pensioners by him independently chosen, Article 14, paragraph 4, of Presidential Decree 4 September 1992, n. 395, replaced by Article 5, paragraph 2, letter. m) of the Decree-Law of 6 December 1993 n. 503, unconverted and recently reiterated by the Decree-Law of 31 May 1994 330, converted by law 27 July 1994 No 473, states that the 730 model must be submitted by April, sempreche 'is still in progress the employment relationship with the withholding agent that must 'provide for the adjustment operations. It remains stationary for all withholding agents, including those that make use of the right 'not to pay tax assistance to have to employ a number of not more than one hundred workers, the obligation to take into account, for the purposes of adjustment perform during the withholding tax, the accounting result of the liquidation of tax returns, Form 730, submitted independently by employees and retirees to tax assistance center authorized by them chosen, regardless of whether or not they have submitted at the time the model 730-6. The same obligation to carry out the adjustments also exists for withholding agents who have formed a CAAF or have signed the appropriate agreements provided for in Article 78, paragraph 13-bis of Law no. 413 of 1991, as amended. All tax assistance operations must be carried out according to the procedures' provided for in Title I of the Regulation approved by Decree n. 395 of 1992 and subsequent amendments and additions. For the fiscal support provided to its employees it is for withholding the compensation referred to in paragraph 16 of article 78 of Law no. 413/91, in a single unit of 20,000 lire for each declaration. The remuneration and 'disbursed according to the procedures' provided for in Article 6, paragraph 4, of Presidential Decree 4 September 1992, n. 395. The above remuneration does not constitute consideration for the purposes of tax on value added tax under Article 5, paragraph 4, of the Decree-Law of 6 December 1993 n. 503, unconverted and recently reiterated by the Decree-Law of 31 May 1994, n. 330, converted by law 27 July 1994 n. 473. The withholding agents with a lower number of employees at eight units' who file tax withholding agent, model 770, on magnetic media are entitled, in addition to compensation of 20,000 pounds, for an additional fee of lire 5,000 for each employee who have paid tax assistance; it remains valid even after the changes made to paragraph 16 of article 78 of Law no. 413/91, the mark of 5,000 lire for only withholding agents that have the withholding tax statement model 770 magnetic, Although not mandatory pursuant to paragraph 15 of Article 78. withholding It not entitled to any remuneration for the performance of the resulting adjustments to the communications of the accounting results by the CAAF which have provided support to employees. For the employee or retiree tax assistance provided for in Article 78 of Law 30 December 1991 n. 413, and 'free, is that it is paid directly by the employer is to be paid under the agreement. 1.4 Conventions referred to in Article 78, paragraph 13-bis of Law no. 413/91 Pursuant to the provisions of paragraph 13 bis of Article 78 of Law No. 413 of 1991, as amended, the tax assistance, to which the withholding and 'forced, can' also be paid through a specific agreement to be concluded between the same and substitute one or more '' Tax Assistance Authorized Centers for companies consist of trade union associations of entrepreneurs in the national Council of Economy and Labour, and from those to which and 'recognized the national importance by special decree of the Minister of Finance. Such agreements may also be concluded with authorized tax assistance centers for employees and retirees, promoted by the trade associations of employers or associations of only pensioners, as clarified in Circular no. 5 prot. IV- 7-029 / 94 of 01.25.1994, the Department of Revenue, as well as 'with those consisting of one or more' withholding. And 'it excluded, however, for withholding, the opportunity' to enter into agreements with the CAAF formed by trade unions also promoters of such institutes of patronage recognized employees and retirees pursuant to Legislative Decree of the Provisional Head of State of July 29, 1947, n. 804, according to the changes made to paragraph 13 of Article 78-bis of Law no. 413/91, Article 6, paragraph 1, lett. f) of the Decree-Law of 28 February 1994 138, not converted and subsequently reiterated by the Decree-Law of 29 April 1994, n. 260, converted by law 27 June 1994 n. 413. In view of the binding nature of the provisions contained in paragraph 13 bis of Article 78 of Law No 413 of 1991, is therefore excluded the possibility 'to enter into the agreements referred to in that paragraph with any other party other than authorized by the CAAF. The conventions, above shall be concluded directly between the withholding and authorized tax assistance center. Any agreements signed in contrast to the aforementioned law can not be usefully considered for tax related purposes, including to the taxpayer. Given the need 'to ensure uniformity' in the treatment aid relations between employers and workers who have applied for, the delivery of the 730/98 model must occur within 31 March 1998 even in case of signing of appropriate agreements, designed to be implemented by CAAF any formal control operations statements and settlement of related tax and contribution payments to the NHS That period must be observed even when the CAAF agreement provides for the collection of statements not directly but through the employer. If the withholding agent has entered into agreements with one or more 'CAAF, and' appropriate that it is communicated to employees who have applied for tax assistance since the latter unlike workers who enjoy tax assistance paid directly by the deputy tax, must indicate, in part C of the model 730 also related to income data supplied by the deputy himself. Obviously this task there is also assisted by the assumption that the CAAF arrangement carries out the collection of statements by means of a substitute. For all operations relating to tax the subject of those Conventions, the responsibility 'and' assumed entirely by the authorized tax assistance center agreement which, under Article 78 of Law no. 413 of 1991, as amended, must carry out the operations provided for in paragraph 21 of the same Article 78, and Article 15 of Presidential Decree no. 395/1992 and subsequent amendments. The withholding agents who have entered into the agreements referred to in paragraph 13 bis of the abovementioned Article 78 is not for the compensation set forth in paragraph 16. This payment is for the CAAF agreement, pursuant to paragraph 22 of Article 78 even if the the collection and return of statements are made through the withholding of agreement. 1.5 Obligations relating to tax paid by the withholding agents who have assumed this function in the first months of 1998. Paragraph 15 of Article 78 of Law 30 December 1991 n. 413, provides that the withholding tax which lent support to its employees must indicate in the 770 model declaration also the factors considered by the model 730 statements made by employees and send to the tax authorities to provide for the 730-1 model envelopes, receipts assisted by. The withholding agents who have assumed this role after 31 December 1997 and who served tax assistance to its employees, it is not required to submit the substitute tax return model 770/98, for the tax year 1997 are not able to send to the tax authorities in the 730/98 model declarations deadline, the 730-3 model liquidation statements, 730-1 model envelopes and other information related to the adjustments to the tax assistance provided in the first year of activity 'withholding agent. Therefore the 730/98 model statements, either on magnetic or paper as well as 'all information for the adjustments would be made in the year 1999 together with the first 770 model statement that the withholding and' required to submit. The 730-1 model envelopes must be delivered to the tax authorities in the manner and within the time specified by the specific decree. 1.6 Certification of income and deductions as a down payment. Related certification granted to income in 1997, released to interested parties by the end of February 1998, it must be used for filling the 730 declaration the particulars relating to the amounts of the first, second or single payment for personal income tax and contributions to the NHS withheld from employees and retirees who have made use for giving tax in the previous tax year as well as' loans not repaid by the withholding agent. In the same certification and 'given right' to employers to indicate the address of the particular operational headquarters where they want if they are received notices from the CAAF that render the tax assistance to employees. The signing of the said certification can 'be carried out also by means of automatic processing systems 1.7 Instalments As of the tax return to be submitted in 1998 also persons who use tax assistance can, under Article 20 of the Decree legislative of 9 July 1997, n. 241, demand the division in equal installments amount of the balance and the first advance personal income tax, the CSSN balance and deposit of 20 per cent on some income subject to separate taxation. It 's not possible, however, demanding payment of the second installment or one installment of Income Tax Payment The request must be expressed by the taxpayer indicating in Section IIL column F4, 3 mod box. 730 the number of installments in which it intends to split the debt. The number of monthly installments can 'be understood by a minimum of two to a maximum of six. The choice of payment by installments means made for taxes and contribution, results globally in debt. The amount of each installment will be 'always calculated by the withholding agent making the adjustment, even in cases of tax care provided by the CAAF. The same replacement will calculate 'the expected interest at the rate of 0.50 percent per month. In cases where the monthly salary or the rate of pension is insufficient to withholding amount by installments, the withholding agent making the adjustment will apply 'in addition to the interest of 0.50 percent per month reported to the deferred payment even the interest provided for in Article 3, paragraph 8, of the Presidential Decree 395/92, the rate of 0.50 percent per month as required by Article 21, paragraph 5, of legislative Decree 9 July 1997 n.241. In the event of termination of employment, with no expectation of remuneration or similar position, the withholding will communicate 'to the person the amount of the installments not yet withheld. The taxpayer will provide 'to pay directly, the deadlines of individual installments, how much longer due. In the event of death will have to be followed, however, the mode 'listed in Section 1.12 - Special cases. 1.8 Receiving the appropriate tax returns, mod. 730/98. The employees can fulfill their reporting obligations by submitting, before 31 March 1998 to the withholding agent or agency that provides the pension the special statement of income prepared on printed conforms to the 730/98 model approved by the Minister Finance on January 9, 1998, published in the Supplement no. 10 to the Official Gazette No. 14 of 19 January 1998 If for exceptional events, are planned extensions of the deadlines for submission of tax returns and the payment of related taxes, it is believed that the same can not be applied with regard to movements of deadlines for the various tax assistance phases: the application of these extensions, in fact, not 'feasible in a complex system such as that of the assistance, which involves in addition to the taxpayer and to the tax authorities other subjects, such as the withholding agents and the CAAF. Taxpayers wishing to make use of the extension of the deadlines will benefit by presenting the ordinary reporting model in the new deadline. Models 730/98 and 730-1 model envelopes, can be picked up free of charge at the municipal offices. The statement of income mod. 730/98 and the envelope containing the card, 730-1 model, the choice of destination eight per thousand IRPEF and the board for the selection of the target 4 per thousand IRPEF, must be delivered to the subject the assisting. The tabs for choosing the destination for eight thousand and 4 per thousand IRPEF must be completed by the employee or retiree in total autonomy and privacy even for machine-preparation model, the individual concerned, by the entity providing the assistance. The substitute who receives the declaration, although not required, must issue a receipt containing the information specified in the model 730-2, approved by Decree of the Minister of Finance on January 9, 1998. According to Article 62, paragraph 2 of the Decree -law August 30, 1993, n. 331, converted by law 29 October 1993 n. 427, the collection of statements model 730 can 'be carried out by the CAAF agreement or the one constituted by the withholding agent even through the same substitute. In this case the receipt 730-2 model and 'signed by the withholding agent as an appointee of the collection. Before issuing the receipt, 730-2 model, the withholding agent will verify 'that the declaration be signed by the taxpayer and, in cases of joint statement also by the registrant spouse and is always accompanied by the 730-1 model portfolio. The size of the envelope, in conformity 'to the decree of approval of the model 730, can vary within the following limits: width cm. 23 cm. 25, height cm. 11 cm 16. The 730-1 model portfolio is delivered closed and signed on the closing flaps. The declarations are not signed and not accompanied by the 730-1 model envelopes you may not be accepted. 1.9 Statement of liquidation of the declaration. The withholding agent that gives assistance, should the earnings exposed attestation from reporting under C data relating to the fees paid by himself. If during the restraint the substitute has taken account of the employee's request, the sums paid and withheld from former employers, the replacement carer must also take account of these factors in the integration of the picture C. The substitutes who withheld the amounts of the advances for 1997 must also complete the Chamber before the framework F. in the event that the withholding makes use internally of an array, for example section distinct from the section wages tax assistance, and the latter should supplement the data exposed by the worker in the framework of the C 730 and should take account of any retained advance payments, having to tap into data on the other section, and 'necessary that there is appropriate coordination between them in order to ensure both the correct preparation of the 730 statement, and the payment schedule is regular execution of adjustments on earnings. However, if within the complex structure you encounter a delay in communications, the adjustments must be made in the first pay period following the one useful receipt of the necessary data, as long as' included in the same tax year. In drawing up the payment schedule, for the packaging of the advances the withholding agent must account for any minor amounts that the taxpayer intends to pay. Therefore if the care recipient feels the need to pay a smaller amount to the Income Tax Payment must communicate, on their own responsibility ', the employer or the institution, the lower down payment using the appropriate space provided in Form 730 . If, however, does not intend to make any payment will have witnessed the 'tick the appropriate boxes of the line F4 of the 730/98 model. The breakdown between the first and second deposit will be 'made by the employer (or the CAAF) and shown on the payment schedule model 730-3. The employee can 'still apply, by 30 September 1998 with a special direct communication to your withholding agent, the reduction of the advance installment to be paid in November or its intention not to make any payment, so that' the same substitute take them into account for the purposes of subsequent adjustment to be made on the wages paid in November. Even in cases of tax assistance provided by the CAAF that notice must be submitted to the employer. In the event that in the performance of the model statements control and clearance operations 730 anomalies and / or inconsistencies are found, involving not carrying out the liquidation and settlement of the amounts paid or to be reimbursed, they must be promptly notified assisted person. What 'it determines the tax assistance interruption and involves the obligation of the taxpayer to file the return using the regular model in the terms provided for in Article 9, first paragraph, of Presidential Decree of 29 September 1973 No 600, and subsequent amendments and additions. After performing the formal checking and clearance of 730, making any corrections, the replacement must deliver to the taxpayer or his appointee, by the deadline of May 15, 1998, in a single original copy of the declaration, together with the related model 730-3 in payment schedule stating the amounts due for income tax and related payments, contributions to the NHS, and possibly the number of monthly payments required. The payment schedule must be signed by the deputy and the subscription can 'be by automatic processing systems. Compliance with the deadline of 15 May and 'necessary to enable the assisted feedback of the income data in the 730 and in the payment schedule, in order to point out any mistakes made by the withholding agent to enable him, in the next thirty days, to be able to correct the previously elaborated models as well as' to assess the its tax position also for the purpose of the presentation, on time, of a possible declaration ordinary pattern, integrative model 730 already 'presented, as required by Article 2, paragraph 8, of Presidential Decree no. 395/92. The declaration ordinary pattern, integrative mod. 730, can 'be presented both to indicate unreported income or declared to a lesser extent, is to indicate or modify deductible expenses or deductible. In this case the employee or retiree must 'provide to autonomously payment of higher taxes or greater contribution to the National Health Service may be due, or in case of excess tax and / or contribution potra' choose between the redemption request and the carryover of tax surplus in the next statement. The presentation of the explanatory statement does not interrupt the tax assistance and, therefore, the withholding will proceed 'in the management of the 730 model declaration at the time made, without taking into account the supplementary return, where the employee has given notice to him . When verifying the statements and settlement of taxes, in accordance with Article 36a of the September 29, 1973, n. 600, the tax authorities will provide 'to unify the two declarations submitted for the same tax period by the taxpayer. 1.10 Carrying out adjustment related to taxes and contributions arising from the payment schedule. Article 3, paragraph 5, of the DPR September 4, 1992, n. 395, as amended by Article 5, paragraph 2, letter f) of the Decree-Law of 6 December 1993 n. 503, unconverted and recently reiterated by the Decree-Law of 31 May 1994 330, converted into Law July 27, 1994, 473, provides that the amount of tax, of advances for personal income tax and the contribution resulting from the prospectus liquidation, model 730-3 and, in the case of care provided by the CAAF, the same amount resulting from the 730-4 model, and 'restrained by salary or by the rate of pension paid in June. Also in June and 'held the first installment of the balance of payments and any payments due, if the taxpayer has requested Please note that for INPS pensioners, who receive their pensions in bimonthly installments early, operations adjustment shall be made in July or August. If it has been required the rescheduling the payment deadline of the first installment will coincide 'with these months. For the lawful execution of balances and for the preservation of the declarative position of assisted and 'appropriate, the withholding agents before making adjustments on wages, verify the origin of the regular mod. 730-4. Any 730-4 model notices of employees with whom the withholding agent has never established an employment relationship, must be returned expeditiously to CAAF the submitting, so that 'the latter can put in place the appropriate initiatives to promptly locate the withholding tax which is to make the relevant adjustments. The amount of tax and the relevant payment and 'paid together with the withholding tax relating to the same month. Therefore, the substitute taxpayer, the same term for payment of withholding, must 'pay the personal income tax deduction to the employee using the appropriate tax code established for the payments to the concessionaire for the collection. The persons referred to in Article 29 of Presidential Decree no. 600 of 1973, which pay the deductions related to income from employment to the Provincial Treasury sections of the state, should indicate the specific item rather than 'the tax code. The amount relating to the advance tax payable on income subject to separate taxation, withheld from wages paid in June, is to be paid using the appropriate tax code. The amount of the contribution to the National Health Service must 'be withheld from the wages paid in the month of June 1998 and paid to the Region has territorial jurisdiction in the terms and in the manner' provided for all contributions for the NHS services relating to salaries paid using model DM / 10 / S. If the substitute tax, as a result of the adjustments made, no runs, in whole or in part, payments of amounts withheld to the prescribed deadlines, and 'subject, in accordance with Article 13, paragraph 1 of Legislative Decree 18 December 1997. 471, to penalty equal to thirty percent of any amount not paid or paid over the prescribed deadlines. Identical sanction and 'applicable in cases of adjustments made after the month of June, excluding those resulting from adjustments operated within the month of July, those resulting from insufficient pay and those relating to INPS retirees who receive pensions in advance bimonthly installments. The aforementioned fine and 'reduced to one-eighth if the payment of the amounts withheld as a result of adjustments and' executed within thirty days of the prescribed deadline, provided that in the same period the payment of the reduced penalty may occur as well, corresponding to 3 , 75 percent of the belatedly paid, and default interest calculated at the statutory rate with maturity day by day. The withholding will highlight the template statement 770 names against whom and 'was operated on tax recovery as a result of late equalizing execution. In the event that the salary or rate of pension paid in June is insufficient for payment of IRPEF, in advances and contributions to the National Health Service, the remainder and 'withheld from compensation paid in the following month of July, as required by 'Article 3, paragraph 8, of the DPR September 4, 1992, n. 395. Where it occurs also in the said sums being insufficient wages paid in July, will proceed 'to recover the sums necessary for the payments to be made by deductions from the salaries of the months of the same fiscal year. For the deferred payment, said sums being insufficient for the remuneration paid in June, is applied on the amounts withheld in July, and in the following months to further not sufficient, the interest at the rate of 0.50 percent per month, which is also held on pay and paid in addition to the amounts to which it relates. Such interest shall not be subject of a separate indication in payment models, but should be reported together with tax and / or contribution, therefore, the space reserved for the indication of the interest of the models to be used by the withholding only in cases of delayed payment of tax and / or contribution. Installment from the salary or pension for the month of November 1998 and 'retained the amount of the one or of the second tranche of the advance relating to IRPEF. In the event that remuneration is insufficient, the remaining amount will be 'retained on the salary or rate of pension for December, by applying this amount of interest of 0.50 per cent. If at the end of the tax period a replacement has not been able to deduct the full amount of tax, of advances and contributions to the National Health Service, due to failure by the employee salary or pension installments released in the various pay periods , the remainder and the related interest of 0.50 percent per month including that of the month of January, to be paid directly to the Collection, by the employee or retiree in the same month of January, with the mode ' provided for payments related to tax returns of individuals. To this end, the withholding agent shall, within the month of December 1998, the employee of the amounts still to be paid directly by the latter, using the same items contained in the 730-3 model. In the event that the liquidation statement sums to prove the assisted credit for personal income tax, the reimbursement will be 'carried out only by a corresponding reduction of withholding taxes related to employees paid to the registrant in June. If this amount is insufficient, the repayment will take place 'using the full amount of the withholding by the same substitute income paid to all employees in the same month of June. Even if the total aforesaid amount is insufficient withholding, it reimburses the 'substitute those concerned the remaining amount using similar withholdings made in subsequent months of the same fiscal year, subject to availability of such refunds. In the presence of a plurality 'of right holders, the repayments will be monthly based on a percentage equal for all assisted employees, determined by the ratio between the total amount of withholdings to operate in the single month to all employees (including those not otherwise entitled to reimbursement when the adjustment) and the amount Total credit to be repaid; the total amount of withholding tax to be run in single month and 'calculated net of fees referred to in Article 6 of Decree No. 395/92. The sums for the contribution to the NHS that the liquidation report, 730-3 model, risultarlo on credit are repaid using the amounts of contributions collected as a result of the liquidation of 730 within each region entitled. If at the end of the tax period a replacement has not yet had the chance 'to repay in full the amount of tax shall refrain' from continue to make repayments and will communicate 'to the person using the same items contained in the model 730 -3, the remaining amounts to which he had the right also providing to point them in the appropriate certificate. These amounts will be enforceable by computandoli taxpayer, tax decreases, in the subsequent declaration or in the first declaration usefully made if the following year, using the conditions for exemption, the taxpayer has no tax return. In the event that the declaration submitted in the following year is not indicated the credit remaining from the previous statement, the same will be 'recognized by the offices when the tax payment due or payable repayments. The debit or credit resulting from the liquidation of Mod.730 statement and exposed in the 730-3 model although for less than 20,000 pounds must, however, withheld from wages or refunded. 1:11 Ways' correction of any errors committed by the withholding of the payment schedule. If you experience any errors in the information provided in the payment schedule model 730-3, the same should be corrected by restating the amounts debited or credited to the person concerned. Following the above restatements it will be 'developed a new 730-3 model, on which will be' reported, in the "Messages" pane, the following words: "This model replaces the one previously developed." Where the correction performed also concerns the 730 basic, it must 'also be rectified copy of the declaration form, which will go' the assisted delivered together with the new payment schedule prior to the execution of an adjustment balance. The substitute will carry out 'the adjustment as an adjustment in the month of July. In this case it applies, as required by Article 3, paragraph 8, of the DPR September 4, 1992, n. 395, paid by the withholding agent, the financial penalty of 3 percent on higher sums owed by the taxpayer; It not 'has an interest of 0.50 per cent payable by the taxpayer. Such interest is, however, applied from the month of August when the wages paid in July and in the following months is insufficient for the payment of tax and contribution. For the execution of the payment of the fine must be made using the special code tribute from the Ministerial Decree of 5 May 1994 published in Official Gazette no. 110 of 13 May 1994, the deadlines for the payment of the amounts to which it relates. If the adjustment to rectify and 'carried out by the deputy after the month of July, not for the said sums being insufficient remuneration, the provisions governing late payment of taxes and penalties as provided for in the case of late adjustments. If the employment relationship has suffered an interruption in the period prior to the preparation of the liquidation as an adjustment, the substitute must 'communicate the assisted adjusted the amounts to be paid or to his heir the corrected amounts to be paid or refunded. 1.12 Special cases. Where, prior to the execution of a debt adjustment operations, attended by a termination of the employment relationship with the withholding agent who has received the declaration model 730, the same should not carry out such operations, but must inform the registrant the amounts due (in settlement and on account), resulting from liquidation of the declaration submitted which will be directly paid by the person according to the procedures' and the terms ordinariatamente provided for payments relating to the declaration of personal income tax; where such terms have expired payment must 'be made solely at the competent dealer for the collection, using the specific codes. In the event of termination of the employment relationship took place before Completion of adjustment operations, in the presence of protracted adjustments over the month of June, as a result of reply or arising from failure of the salary, the substitute must also notify the employee of the amounts still in debt that the person concerned must 'own pay to the concessionaire for the collection, together with interest of 0.50 percent per month foreseen in the event of protracted adjustments over the month of June for lack of remuneration. In cases of termination of the substitute tax and 'required to make any adjustment on credit sempreche' submission of the declaration, including through the CAAF, took place throughout the duration of the employment relationship. This credit will be 'perceived by the worker in the mode' normally used by the substitute to match, to its former employees, any remaining fees. If the employee and 'placed on leave with no pay or similar position, finds itself in a situation in which, while not intervened termination of the employment relationship, there' but suspension of salary. Consequently the persistence of employment, from 'right to the employee to obtain the tax assistance, although the lack of remuneration prevents the withholding agent conducting the equalization operations in due therefore, only if' the employee will be find in that position of expectation, the withholding agent does not stop the service but refrains from making the adjustments in debt, whose operations will be managed independently by the employee to the same procedures' governed in the aforementioned cases of termination of employment. It remains the responsibility of the employee management of adjustment operations in due even if the expectations were to stop position before the end of the tax period; this' in order to avoid that the taxpayer would otherwise incur, for the period of leave without pay, the payment of interest at 0.50 percent per month. In cases of absence with no pay, or similar position (eg employment relationship indefinitely but partial vertical-cyclical) the withholding agent and 'but' required to make the adjustments on credit in the manner and ordinarily schedule . For all the above situations, termination of the employment relationship and expectation, the withholding agent must 'promptly issue a special disclosure document containing the amounts to be paid using the same items contained in the 730-3 model. In the case of assisted place the employee dies before performing the adjustment operations described in Article 3, paragraph 5, of the DPR September 4, 1992, n. 395, there is no more 'to substitute the obligation to carry out the subsequent operations to liquidate the model declaration 730. Therefore, in cases of death occurred prior to the execution or completion of the adjustment operations and in the presence of an outcome in due , pursuant to the provisions in paragraphs 3 and 4 of Article 5 of the Regulations, the withholding agent shall refrain from making the adjustments and communicates to the heirs that the amounts owed by the deceased must be paid by them pursuant to the provided for in Article 65 of the Presidential Decree of 29 September 1973 No 600 and subsequent amendments and additions. The fruendo the more 'broad term heirs will have to pay the sum remained in debt or, if the statement had been based request payment in installments, the installments not yet withheld. It is recalled that under Article 1 of the law 23 March 1977, n. 97, replaced by Law 17 October 1977, n. 749, the heirs are not required to pay the advances. As for the case of death of the employee whose liquidation schedule shows a credit, the withholding agent shall refrain from performing the adjustment operations and communicates to the heirs the resulting levels on credit using the same items contained in the statement of liquidation, by ensuring even point them into certification (former model 101 or 201). The aforementioned receivable resulting from model 730, a likeness of what you can 'check for those who have used the declaration ordinary pattern, potra' be counted in the next statement, that the heirs must submit on behalf of the deceased taxpayer, under Article 65 of Presidential Decree 29 September l973, n. 600. Where in view of the earnings situation of the deceased's heirs are not required to submit the statement of the assignor, the same, in the case of credit mentioned above, can still submit the declaration under Article 1, paragraph 6, of 29 September 1973, n. 600, so 'as amended by Decree-Law 4 February 1994, n. 90, later reiterated by the decree-law 31 March 1994 n. 222, and Decree-Law of 31 May 1994, n. 330, converted by law 27 July 1994 n. 473. It remains without prejudice to the possibility 'for the heirs to submit a claim for repayment under Article 38 of the Presidential Decree of 29 September 1973, no. 602. If the heir buy out of Inconsistency from the statement, compared to the actual income situation of the deceased, the same can 'submit declaration ordinary pattern, integrative model 730 already' presented to expose unreported income in whole or in part, or to highlight deductible or deductible charges not identified in whole or in part, enjoying the most 'wide limit stipulated in Article 65, paragraph 3, of 29 September 1973, n. 600. The same procedures 'are observed as regards the payment (or repayment) of the contribution by employees and workers for whom' intervened the termination of the employment relationship or the heirs of the deceased taxpayer. In all the special cases described above the 730 declaration it is nevertheless validly made in all respects. Even in cases where the taxpayer complained to a CAAF, the withholding agent must notify the assisted the amounts to be paid or to his heir the amounts to be paid or reimbursed himself 'as a result of a communication amending 730-4 model, as long as' the presentation of the mod statement. 730 to the CAAF has taken place throughout the duration of the employment relationship. If there is transfer of employees, during the same tax period, from one employer to another without interruption of the employment relationship, the new employer - required to act as withholding agent taking into account the 'actions of the former employer - and' held the continuation of the tax assistance operations. This obligation exists even for an employer with fewer than one hundred employees, if the previous employment relationship has ceased, however, after the presentation by the assisted model of the 730. In the case statement, the passage of workers employed by an employer job to another under Article 23, paragraph 7, of Presidential Decree no. 600 of 1973, as amended by Article 7, paragraph 1, letter d) of Legislative Decree 2 September 1997, n. 314, the new employer takes into account the actions taken by the former solely for the purpose of execution of withholding Income Tax, the respective year-end adjustment and subsequent certification and does not act in relation to the above stated no requirement of continuation of ' support the other person started. 2 Obligations of authorized centers of fiscal assistance for employees and retired workers. 2.1 Ways' tax assistance swing. The employee or retiree to get the tax assistance may 'consult, in addition to their employer or institution, one of the centers authorized tax assistance to employees and retired workers. Authorized tax assistance centers for employees and retirees are required to pay the tax assistance provided for in Article 78 of Law no. 413 of 1991, to all employees and retirees who are in a position to present the 730 and identified in 1.2. To get the fiscal assistance from the CAAF and 'necessary that the employee in the period from April to June has the same substitute who can perform adjustments on their due date. Employees and retirees may have the 730 to CAAF although it did not communicate, by 15 January 1998 to the employer or institution of wanting assistance to exercise the CAAF / dip (730-6 model). The tax authority has made available to employees and retirees a tax assistance explanatory guide, including indications of the locations of all the centers authorized of fiscal assistance for employees and retired workers spread throughout the country. Sara 'care of CAAF interested publicize the location of its offices through appropriate initiatives as they relate to the identification. In order altresi 'to foster goodwill and transparency in the relationship with users, the CAAF will provide the same to exhibit, in rooms where care, photocopy of the decision of the ministerial authorization to exercise the attivita' of fiscal assistance and to post the manifest drawn up by the Ministry of Finance containing synthetic indications on how 'governing tax assistance provided by the CAAF, as well as' communication of their opening hours. For paid tax assistance, it is up to the CAAF payment from the state budget provided for in Article 78, paragraph 22 of Law 30 December 1991, n. 413, replaced by Article 14, paragraph 14 of Law 27 December 1997 n. 449. Therefore, for the relationships between the CAAF and those taxpayers who file the 730 fully completed and nothing 'had to be borne by the latter. Against CAAF under letters. a) and b) of paragraph 1 of Article 78 of Law no. 413/91, when carrying out the functions of assistance following the signing by the withholding of the conventions referred to in paragraph 13 bis of the aforementioned Article 78, the provisions of paragraphs 21 to 24 of the same article. The tax assistance must be carried out according to the procedures' provided for in the Regulations approved by D PR 4 September 1992, n. 395, and subsequent amendments and additions. Following are provided clarification in relation to particular matters concerning the formalities to be carried out at various stages of the assistance provided by the CAAF procedure, other than those who have already 'been examined with regard to the assistance given by the withholding agents whose should be made. 2.2 Receiving the appropriate tax returns (mod. 730/98). Employees may fulfill the reporting obligations of the incomes earned in 1997, handing the CAAF / dip., The special statement made on printed conforms to the model 730, by April 30, 1998. If for exceptional events are planned extensions of deadlines for submission of tax returns and the related tax payments, please refer to the paragraph 1.8. The CAAF, at the time of submission of the report on Form. 730, must check that the assisted fulfilled the requirements necessary to qualify for tax assistance, and ensure that in the statement produced are exactly indicate the references to the withholding agent that must 'perform the adjustments for taxes and related payments, and for contribution to the NHS on salaries or on the rate of pension paid in June 1998. If the withholding agent who has to make the not 'adjustment the same that issued the certificate to the employees, the non-assisted must 'indicate the data relating to the latter but must' instead, fill the 730 model with the substitute data which performs the adjustment. It is pointed out that in cases of assistance provided through agreement with a CAAF, even in cases where the collection of statements is made by means of the substitute, must not follow the general indications listed in the header of the C framework of the model 730. in fact, in these cases, the employee must indicate all the required elements in the same framework C, relating to income paid by the withholding agent that has signed the Convention. The CAAF Company can not accept mod statements. 730 submitted independently by individual taxpayers, but can only operate in the regime of the Convention as provided in paragraph 13 bis of Article 78 of Law 413/91. The statement of income and the corresponding model 730/98 sealed envelope, signed on the closing flaps, containing the 730-1 model for the choice of destination 8 per thousand IRPEF and tab for the target of 4 per thousand of 'income tax must be delivered directly to the CAAF the tabs for choosing the target of eight per thousand and by 4 per thousand IRPEF must be completed by the employee or retiree in total autonomy and privacy even in the case of machine-model preparation, the individual concerned by the entity providing the assistance. The CAAF, although not required, must issue a receipt drawn up in conformity 'to the 730-2 model approved by the Minister of Finance of 9 January 1998. Before releasing said receipt, CAAF must' verify that the declaration was signed by the taxpayer and, in cases of joint statement, also by the registrant spouse, and she is always accompanied by the 730-1 model portfolio. The size of the envelope can range from cm. 23 cm. In width and 25 cm. 11 cm. 16 in height. The declarations are not signed and not accompanied by the 730-1 model envelopes, you can not be accepted. 2.3 An overview of the liquidation of the declaration and its communication to the withholding agent. The CAAF, before May 15, 1998, must deliver to the taxpayer witnessed copy of the declaration of income model 730/98, prepared taking into account any resulting adjustments to the formal control of operations, together with the relevant tax payment schedule, as any on account of the contribution to the NHS as well as' the rate of the number if it has been required the rescheduling (730-3 model). The 730-3 model must contain, in the Messages pane, the indication on the choice for the destination of 8 and 4 per thousand IRPEF, possibly carried out by the taxpayer. If the tax assistance is provided by a CAAF agreement with the withholding any choices above shall not be included in the payment schedule. CAAF will broadcast ', then, electronically, the data acquired to the financial department. The meeting this deadline of the assisted delivery allows the detection of the data contained in the income statement liquidated, to permit within thirty days, the rectification of any errors made by the CAAF, or to assess their standing tax for the presentation of a possible declaration ordinary model of integrative mod statement. 730 already presented. Signing the payment schedule, model 730-3 and the corresponding communication to the withholding of the accounting result, 730-4 model, can 'also be performed using the same automatic processing systems used to compile the relevant models. The 730-4 models, concerning communication, delivery note and receipt of accounting result, must be delivered to the withholding agent; a copy of the 730-4 model should be returned for receipt, to the structure of the CAAF, which paid the tax assistance, shown in the model 730-4 The models can also be formed by a printout in print, as long as' containing all the information provided by the model. If the models are made up of more 'pages, the third section should be completed only on the last page, as stated in Article 1, paragraph 2 of the Ministerial Decree of 9 January 1998. The accounting results, 730-4 model, relating to statements submitted by retirees must be received no later than May 5, to institutions which provide pensions, and those relating to claims submitted by employees no later than May 15, 1998 to withholding agents. By way of example, it is noted that, in the case of delivery to a replacement of a small number of 730-4 models or delivery to substitute established in the place '' distant from that of the CAAF operational, resulting in difficulty 'in' execution of the required procedures, can be used in broadcast systems such as the postal service or by fax transmission (which must 'follow the delivery of the original document), sempreche', of course, be guaranteed, in the above terms, the reception of models by substitutes concerned. The delivery of communications of the 730-4 model accounting results must be done through magnetic media with regard to the employer, and the Ministry of the Treasury, Budget and Economic Planning and other government departments, in accordance with Article 15, paragraph 2 of the DPR n. 395 of 1992. Should the above Administrations are not in a position to use magnetic media may require, at least thirty days before the expiration of the period within which the CAAF must deliver communications, these are being sent by hard copy. The taxpayer, other than those mentioned above, as a result of specific agreements with the CAAF, can get from the last delivery of communications by means of magnetic media. Magnetic media containing data on 730-4 model communications must be prepared in accordance '' with the technical specifications contained in Attachment B to the Ministerial Decree of 9 January 1998, published in the ordinary supplement no. 10 of the Official Journal. 14, 17.1.1998. If the communications have been made over these terms to withholding agents or to institutions and relate these have not been able to operate to delay the related settlements on wages or pension installments paid in June, the same adjustments must be made in the first pay period following the one useful receipt of the accounting result communication, as long as 'included in the tax period in which' was given assistance. Likewise, even as an adjustment adjustments due to errors committed by the CAAF and not carried on the assisted salary in July can be made after that date, but no later than the tax period, which essentially amounts adjustments similar to those resulting from late notices. These adjustments must still be the subject of correction and consequent assisted person communication within time limits set by law and must therefore have been changed, the entity providing the assistance, for the electronic submission of declarations model 730 Administration financial. In all cases of adjustments made after the month of June, excluding those resulting from adjustments operated within the month of July, those resulting from failure of the salary and those of INPS pensioners who receive their pensions in bimonthly installments early, apply the specific provisions governing late payment of taxes and penalties. The withholding will highlight the 770 model statement the names against whom and 'was operated on tax recovery as a result of late equalizing performing 2.4 Mode' to correct errors committed by the CAAF in the payment schedule. If you experience any errors in the information provided in the model 730-3 payment schedule they must be corrected by restating the amounts debited or credited to the client. Consequently it will be 'developed a new 730-3 model on which will be' noted in the "Messages" pane, the words "this model replaces the one previously developed." Where the adjustment made concerns the model 730/98, it must 'be also changed the copy of the declaration form that will go' delivered the assisted. The predicted adjusted model must 'be delivered by 15 June 1998 to the employee or retiree, along with any copy of the corrected statement. Must 'be altresi' compiled a new 730-4 model on which will be 'indicated "adjustment", which must' be received by 1> June 1998 resulting public holiday the deadline of 31 May, to institutions and by 15 June 1998 to the other withholding agents. The withholding agent in performing an adjustment adjustment RETAIN ', paid by the taxpayer, that will be able' claim against the CAAF, the financial penalty of 3 percent on any additional sums due. This amount will be 'paid-mode' due to the amounts to which it relates; It does not apply to the interest of 0.50 percent. This interest goes hand applied from the month of August, if it occurs in the said sums being insufficient wages paid in July and the following months. The Director General of the Department of Revenue ROMANO