The FINANCE MINISTER, having regard to article 1, paragraph 1, of law January 2, 1997, n. 2, which States that at the time of the annual declaration of income of individuals, as well as the presentation of certificates 101 and 102 models, each taxpayer can allocate a share of 4 per thousand of the income tax of individuals to the financing of political parties and movements; Having regard to article 1, paragraph 2, of the same law No. 2 of 1997, which provides that the criteria, terms and modalities for the application of the provisions of that article 1, paragraph 1, shall be laid down in a regulation to be issued pursuant to article 17, paragraph 3, of law August 23, 1988, # 400, within thirty days from the date into force of law No. 2 of 1997 ensuring timeliness and economy of management, as well as the simplification of obligations to taxpayers; Having regard to article 78, paragraphs 10 to 24 December 30, 1991, law n. 413, which provides that holders of employment income and assimilated listed in articles 46 and 47, paragraph 1, letter a) and d), income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, no 917, and subsequent modifications , can fulfil the obligations of the Declaration also presenting to donnors incomes themselves appropriate written statement on printed in accordance with the model approved by Ministerial Decree and signed under his own responsibility; Having regard to the Decree of the President of the Republic September 4, 1992, # 395, with which it was approved the regulations on tax assistance to employees and assimilated by the tax substitutes and authorized tax assistance, pursuant to article 78, paragraph 18, of the above Act December 30, 1991, n. 413; Having regard to article 5 of Decree-Law May 31, 1994, n. 330, converted, with amendments, by law July 27, 1994, # 473, which introduced changes to article 8 of the Decree of the President of the Republic September 29, 1973, n. 600, article 78 of that law no 413 of 1991 and the regulation approved by Decree of the President of the Republic No. 395 of 1992; Having regard to article 1, paragraph 4, point d) of Decree of the President of the Republic September 29, 1973, # 600, which provides for the exemption from submitting the return for taxpayers who own only employment income and assimilated income and tax exempt since the last replacement certificates, income subject to withholding tax and the income from the main house and its grounds as long as it does not exceed the amount of the deduction referred to in article 34 , paragraph 4-quarter, income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, no 917; Having regard to article 2 of the Decree of the President of the Republic September 29, 1973, # 600, which lays down the content of the statement of income of natural persons; Having regard to article 7-bis of Decree of the President of the Republic September 29, 1973, # 600, concerning certificates of the substitutes of tax; Having regard to article 8 of Decree of the President of the Republic September 29, 1973, # 600, which predicts that patterns of tax must be approved by Decree of the Minister of finance by 15 February of the year in which it is to be used and that the models of the Declaration referred to in article 78, paragraph 10, of the Act December 30, 1991, # 413 , must be approved by 31 October of the year preceding that in which they are to be used; Having regard to article 12 of the Decree of the President of the Republic September 29, 1973, # 600, concerning methods of submitting returns; Considering that it is necessary to identify ways of making the choice to allocate a share of 4 per thousand of the income tax of individuals to political movements and parties are sufficient to permit timely acquisition of data to meet the deadline of 30 November 3, paragraph 1, article of law No. 2 of 1997, which must be annually determined the amount of the Fund to be divided between those movements and political parties; Considering that it is necessary to establish the method of determination of the Fund to be committed; Considered that the reference to clerical error contained in article 1 of the abovementioned law No. 2 of 1997 to 102 shall be reported to the model 201 model, because the model 102 no longer approved by the tax authorities; Having regard to article 17, paragraphs 3 and 4, August 23, 1988, law No. 400; Hearing the opinion of the Council of State expressed in the General Assembly of March 20, 1997; Given that the State Council has called on the Administration to rectify the clerical error detected with reference to article 1 of the law January 2, 1997, # 2, and that the Presidency of the Council of Ministers has decided, instead, that article 1, paragraph 1, of that law can be interpreted as attributing prominently and absorbed to the expression "annual declaration of income" which is attributable given its generic content, methods of tax return, with any model presented; Having regard to the communication to the President of the Council of Ministers, in accordance with article 17, paragraph 3, of law No. 400 of 1988, note # 34654 of June 17, 1997;
A d o t t to the following rules:

Art. 1.1. The choice to allocate 4 per thousand of the income tax of individuals to the financing of political parties and movements you make using a special declaration signed by the taxpayer and notified the tax authorities upon submission of tax returns or declarations referred to in article 78, paragraph 10, of the Act December 30, 1991, # 413, or certificates of the substitutes of tax models 101 and 201. 2. the choice can be made by taxpayers individuals presenting the tax model 730 and model 740 and subjects exempted from the requirement to submit the Declaration in possession of certificates authorizing 101 and 201 models, from such models and certificates is owed a net tax. 3. In the decrees approving the tax return models, including the one concerning the declaration provided for in article 78, paragraph 10, of the Act December 30, 1991, # 413, and certificates of substitutes of sets defines the method of performing a choice. Organizational requirements related to data acquisition and transmission procedures from time to time adopted, shall be identified ways of expression of choice to simplify the obligations of taxpayers and to enable the fastest and cheapest data collection. To this end may be special method of detection of envelopes containing the statements in which it was made the choice to allocate 4 per thousand of the income tax of individuals to the financing of political parties and movements. No mandatory reporting is provided in respect of taxpayers who do not wish to allocate the expected 4 per thousand of the income tax of individuals to the financing of political parties and movements.