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Text Of The Decree-Law May 31, 1994, # 330 (In The Official Journal-General Series-# 126 Of June 1, 1994) And Errata In Official Journal-General Series-N. 129 Of June 4, 1994), Coordinated With The Conversion Law 27 Jul ...

Original Language Title: Testo del decreto-legge 31 maggio 1994, n. 330 (in Gazzetta Ufficiale - serie generale - n. 126 del 1 giugno 1994) ed errata-corrige in Gazzetta Ufficiale - serie generale - n. 129 del 4 giugno 1994), coordinato con la legge di conversione 27 lugl...

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Warning: The coordinated text published here was drawn up by the Ministry of Justice in accordance with art. 11, paragraph 1, of the consolidated text of provisions concerning the promulgation of laws, the enactment of decrees of the President of the Republic and the official publications of the Italian Republic, approved by P.r.decree December 28, 1985, n. 1092, in order to facilitate the reading of the provisions of the decree-law, integrated with changes made by the Act of conversion. Do not change the value and effectiveness of legislative acts herein. Changes made by the Act of conversion are printed in italics. These changes are reflected on the terminal between the marks ((...)) In accordance with art. 15, paragraph 5, of law August 23, 1988, n. 400 (Regulates Government activities and sorting of the Presidency of the Council of Ministers), the amendments made by the law of conversion shall take effect from the day following that of its publication. Paragraph 2 of art. 1 of the law converting this Decree provides that: "the acts and the measures taken remain valid and are without prejudice to the effects produced and the legal relationships arising on the basis of the decree-laws December 6, 1993, # 503, February 4, 1994, # 90, and March 31, 1994, # 222". THE DD. LL. # 503/1993, # 90/1994 and # 222/1994, almost content similar to the present Decree, were not converted into law for commencement of constitutional terms (its press releases have been published, respectively, in the official journal-General series-# 29 of February 5, 1994, # 80 of April 7, 1994 and no. 126 of June 1, 1994). In the Official Gazette on September 5, 1994, you will proceed to the republication of this coordinated text, accompanied by the notes.
Art. 1. Tax return 1. The Decree of the President of the Republic September 29, 1973, # 600, are made to the following modifications: a) in article 1 the following modifications are made: 1) the third subparagraph is replaced by the following: "the Declaration of individuals is unique for its subject and incomes for those of others to him liable in accordance with article 4 of the consolidated income taxes , approved by Decree of the President of the Republic December 22, 1986, n. 917, and should also include the income on which the tax is applied separately in accordance with articles 16, paragraph 1, letter d) to n-bis), and 18 of the same text only. The incomes referred to in letters a and c) of subparagraph b)) 1 of article 16 of this consolidating Act shall be declared only if paid by persons who are not required by law to conduct on-account deductions. "; 2) in the fourth subparagraph, point d), the words "paid by a single replacement for sets" are replaced by the following: "certificates from the last tax substitute"; in the same letter d), second sentence, the words: ' target of 8 per thousand "until the end of the period are replaced by the following:" the target of 8 per thousand of the income tax of individuals referred to in article 47 of the law May 20, 1985, # 222, and laws approving agreements with religious denominations referred to in article 8, third paragraph, of the Constitution. " in the same fourth paragraph is added, in order, the following letter: "e-bis) persons other than those referred to in point c), do not force the keeping of accounting records that have a combined income which corresponds to a gross tax not in excess of the amount of deductions referred to in articles 12 and 13 of the consolidated income tax, approved by Decree of the President of the Republic December 22, 1986 , n. 917, provided that it is not liable to tax on income. In this case, the exemption is up even though the difference between the tax payable and the above deductions is not more than 20 thousand Liras. However these taxpayers, for the choice of destination of 8 per thousand of the income tax of individuals referred to in article 47 of the law May 20, 1985, # 222, and laws approving agreements with religious denominations referred to in article 8, third paragraph, of the Constitution, may present special form approved by the decree referred to in article 8, first subparagraph , first period, the certificate referred to in paragraphs 2 and 3 of article 7-bis, with the terms provided for in article 12 and within the prescribed time limit for filing the tax return. ";
3) after the fifth paragraph is inserted as follows: "in cases of exemptions provided for in the fourth paragraph the taxpayer has, however, right to submit your tax return.";
b) article 2 is replaced by the following: "Art. 2 (contents of Declaration of individuals). - 1. The Declaration of individuals as well as set forth in the second paragraph of article 1, it shall disclose the data and the elements necessary for the identification of the taxpayer, for the purpose of determining the incomes and taxes due, as well as for the execution of checks and other items, other than that the financial administration is able to directly acquire, required in the Declaration referred to in article 8 the first period of the first subparagraph. ";
c) in article 3 the following modifications are made: 1) the first subparagraph is deleted;
2) the fourth subparagraph is replaced by the following: "taxpayers must keep, for the term laid down in article 43, the certifications of the substitutes of tax, as well as the documentary evidence of tax credits, payments made with reference to the statement of income and expenses deductible or deducted. The documents regarding expenditure referred to in article 10, paragraph 1, point b), income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, no 917 should prove who argued actually spending, the person to attend and the identification data of the perceiver. Certifications and documents must be presented or transmitted, upon request, to the appropriate Office. With the Decree of the Minister of finance referred to in article 8, first subparagraph, first sentence, could be placed, even limited to certain charges, the allegation to the tax returns of their supporting documents, as well as other documents for which the allegation itself is provided for by the laws in force on the date of entry into force of this Decree. Save the taxpayer's school remains to accompany the Declaration referred to in the first sentence and the documentation not required with the aforementioned ministerial order. ";
d) article 4 is replaced by the following: "Art. 4 (Contents of the subject to income tax of legal persons). -1. Statement of subject to income tax of legal persons as well as set forth in the second paragraph of article 1, it shall disclose the data and the elements necessary for the identification of the taxpayer and of at least one representative, in determining the income and taxes due, as well as for the execution of checks and other items, other than that the financial administration is able to directly acquire required in the Declaration referred to in article 8, first paragraph, first sentence. 2. The companies or entities that do not have the legal or administrative office within the State must also indicate the address of the permanent establishment in the territory, as there are, and in any case the General and address in Italy by a representative for tax reports. ";
and) in article 5 are makes the following changes: 1) in the first subparagraph, 4 numbers) and 5) shall be repealed;
2) after the fourth paragraph is added as follows: "the certifications of the substitutes of tax and the supporting documents for payments made with respect to tax returns and expenses referred to in articles 113 and 114, 110, 110-bis of the consolidated income tax, approved by Decree of the President of the Republic December 22, 1986, no 917, must be retained for the term laid down in article 43. Certifications and documents must be presented or transmitted, upon request, to the appropriate Office. With the decree referred to in article 8, first subparagraph, first sentence, could be placed, even limited to certain charges, the allegation to the tax returns of their supporting documents, as well as other documentation for which the allegation itself is provided for by the laws in force on the date of entry into force of this Decree. Save the taxpayer's school remains to accompany the Declaration referred to in the first sentence and the documentation not required with the aforementioned ministerial order. ";
f) in article 6, second paragraph, the words "and third" are deleted;
g) in article 7 are makes the following changes: 1) in the second paragraph, the words "paid in the year and the extremes of its deposits" are replaced by the following: "relating to fees paid in year";
2) the third subparagraph is deleted;
3) the seventh subparagraph is replaced by the following: "the statement of limited liability companies, including the companies ' cooperative and mutual insurance companies whose shares are not represented by shares, must contain the list of members with an indication, for each one, the municipality of residence, address and profit reserved.";
4) the eighth subparagraph is replaced by the following: "the claims evidencing the payment of withholding taxes should be retained for the term laid down in article 43 and must be exhibited or transmitted, upon request, to the appropriate Office.";
h) after article 7 is added as follows: "Art. 7-bis (certification of substitutes of sets). -1. The subjects required to operate deductions as an advance must issue a certificate stating the amount of the sums paid, with an indication of values and its causal, the amount of deemed tax deductions operated and maintained. In the cases referred to in article 27 the certificate can be replaced by a copy of the notification provided for in articles 7, 8, 9 and 11 of the Act December 29, 1962, # 1745. 2. The certificate confirming the payment of employee income and assimilated income referred to in article 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, it must also contain an indication of the qualification of the perceiver and the amount of compulsory social security contributions and of the same as well as of the sums paid, tax withheld and the deductions made from your previous employer to which it was given in accordance with article 23 (7). The certificate concerning the benefits referred to in article 16, paragraph 1, point a), of the same consolidated income tax must also contain a statement of the periods taken as a basis for determination of them and of the rate applied. 3. the certificates concerning the incomes referred to in paragraph 2 and pensions paid by the State, by the National Institute of social security or other public body must be drafted according to special types approved by decrees of the Minister of finance, to be published in the official journal by 31 October of the year preceding the one in which it is to be used. 4. The signing of certificates issued can also be accomplished through automated computer systems if the Declaration referred to in article 7 and the list referred to in the third paragraph of article 20, Decree of the President of the Republic September 29, 1973, # 605, are transmitted magnetically. 5. certificates shall be delivered to the interested parties by the end of February of the year following the year in which the amounts and values have been paid. In the event of termination of employment during the year certificates are delivered within sixty days from the date of the end. "
the) in article 8, first and second paragraphs are replaced by the following: "the declarations must be made, on pain of nullity, on handouts to conform to types approved by Decree of the Minister of finance to be published in the official journal by 15 February of the year in which it is to be used. The ministerial decree approving the models of the Declaration referred to in article 78, paragraph 10, of the Act December 30, 1991, # 413, and ' published in the official journal by 31 October of the year preceding that in which the same templates must be used. Handouts can be collected free of charge at the municipal offices or purchased at retail outlets; However for molded parts the Finance Minister can establish that the distribution is made directly from the offices of the tax authority or by returning to the taxpayer. Finance Minister sets the price of printed materials offered for sale and the premium due to retailers. "
l) in article 9 the following modifications are made: 1) in the first paragraph, the words "between 1 May and 10 June" shall be replaced by the following: "between 1 May and 30 June";
2) in the fifth subparagraph, the words "by 31 January" are replaced by the following: "by 31 May";
m) in article 12 are makes the following changes: 1) in the second paragraph, it is added, in order, the following period: "the shipment can be made from abroad, using the means of the recommended or other equivalent which must indicate with certainty the shipping date.";
2) fifth and sixth paragraphs are repealed;
n) in article 23, the seventh subparagraph is replaced by the following: "for the purposes of withholding on fees and charges mentioned in the letter a) and b) of the second subparagraph shall also takes into account the sums paid, tax withheld and the deductions made during the previous employment relationship enjoyed by the employee in the same tax period and indicated in the certificate referred to in paragraph 2 of article 7-bis that the same employee can deliver to the new employer.";
o) in article 29 the following modifications are made: 1) in the second paragraph, after the second period, it is added as follows: "communications should be drawn up in accordance with the appropriate model approved by Decree of the Minister of finance to be published in the official journal; transmission can also occur through magnetic media. ";
2) in the third paragraph, it added the following period: "in the event that the employee has had a previous relationship of indefinite duration in the same tax period shall apply the provisions of article 23, seventh subparagraph.";
p) in article 36 bis are makes the following changes: 1) in the first subparagraph are added, in order, the following words: "which is based on data that are declared or communicated financial administration by the persons who effected the withholding.";
2) in the second paragraph, the letters b), c), d) and e) are replaced by the following: "b) exclude all or part of the deduction of withholding taxes do not result from tax withholding agents, the communications referred to in the third paragraph of article 20, Decree of the President of the Republic September 29, 1973, # 605, or certifications required to taxpayers or attached to declarations or deductions resulting to a lesser extent than that indicated in the declarations of taxpayers;
c) excluding tax deductions required by law or not resulting from the requested documents to taxpayers or attachments to statements or from the lists provided for in article 78, paragraph 25, December 30, 1991, law n. 413;
d) reduce the deductions that are exposed to an extent greater than that expected on the basis of the documents required of taxpayers or attachments to statements or to the lists mentioned in the letter c) or to that expected on the basis of the data and the items contained in declarations;
e) exclude the total deduction from income of individuals non-required by law or not resulting from the requested documents to taxpayers or attachments to statements or from the lists mentioned in the letter c);
f) reduce the deduction from the total income of individuals exposed to an extent burden greater than that resulting from the requested documents to taxpayers or attachments to statements or from the lists mentioned in the letter c) or in excess of the limits established by law;
g) check tax credits payable and payments of the amounts due according to the statements. ";
3) the third subparagraph is replaced by the following: "for the purposes of sections the taxpayer is invited, by phone or by mail, to provide clarifications with regard to the data contained in the Declaration and to exhibit or transmit payment slips and other documents indicated in the Declaration but not attachments or different from the data supplied by third parties.";
q) in article 38, fourth subparagraph, second sentence, the words "in relation to the elements indicative of contributive capacity referred to in the second and third paragraphs of article 2" are replaced by the following: "in connection with elements suggestive of contributive capacity identified with the same Decree". 2. The consolidated income tax, approved by Decree of the President of the Republic December 22, 1986, no 917, are made to the following modifications: a) in article 16, paragraph 1, after the letter n) is added as follows: "n-bis) sums obtained as reimbursement of taxes or costs deducted from total income or for which he received the deduction in the previous tax years. This provision shall not apply to expenses reimbursed under article 13-bis, paragraph 1, point c), third and fourth period ";
Article 16, paragraph 3 b), the words: "for income indicated in letters a) to f) of paragraph 1 and for those indicated by the letters from g) n)" are replaced by the following: "income indicated in letters from d) to f) of paragraph 1 and for those indicated in letters g) in n-bis)"; in the same paragraph is added, in order, the following period: "for income indicated in letters a and c) of subparagraph b)) 1 offices shall enter in the register the major taxes owed with the terms set out in articles 17 and 18 or by contributing to the formation of the same income in total income in the year they are perceived, if that is more favourable to the taxpayer."
c) in article 18, paragraph 1, first sentence, the words "for income referred to in point b)" are replaced by the following: "for income and the amounts indicated respectively in b) and n-bis)"; in the same paragraph is added, in order, the following period: "whether the amounts obtained as reimbursement under letter n-bis) of paragraph 1 of article 16 was recognized, the tax deduction is determined by applying a reduced rate of no more than 27 percent.". 3. The Decree of the President of the Republic no 633 October 26, 1972, are made to the following modifications: a) in article 28, first paragraph, the first sentence is replaced by the following: "between 1 February and 15 March of each year, the taxpayer must submit in duplicate, the Declaration on tax due for the previous calendar year, drawn up according to the model approved by Decree of the Minister of finance to be published in the official journal by 20 December of the year preceding the one in which it is to be used.";
b) in article 30, first subparagraph, and article 33, first subparagraph, point b), the words: "set time limit for filing the statement" are replaced by the following: "5 March of each year";
c) in article 34, third paragraph, the words "by March 5" are replaced by the following: "within the time limit set for submission of the Declaration";
d) in article 48, the first subparagraph is replaced by the following: "the taxpayer can heal, no application of sanctions in the field of value added tax, omissions and irregularities relating to taxable transactions, including those referred to in article 26, first and fourth subparagraphs, which increases, providing to the fulfillment omitted or irregularly executed and simultaneously to pay a surcharge , proportional to the set for the task failure or irregular, established the extent of 5 percent, if the regulation takes place within 30 days of the expiry of the time limit concerning the liquidation provided for in articles 27 and 33, in which the operation was to be computed; to the extent of 20 per cent, where regularization occurs within 30 days of the closing date for the submission of annual statement; to the extent of 40 percent, if the regulation takes place within the term of presentation of the Declaration for the following year; and to the extent of 60 percent, if the regulation takes place within the term of presentation of the Declaration for the second consecutive year. The amount of payments by way of surcharge, run under the terms laid down in article 38, fourth paragraph, shall be noted in the register referred to in article 23 or article 24 or that referred to in article 39, second paragraph. For violations that do not give rise to rectify or to ascertain sets the penalties are reduced: the fifth, if omitted or irregularly performed obligations are regulated within thirty days from its expiry date; at the half, if omitted or irregularly performed obligations are regulated within thirty days following the deadline for submission of annual statement; two-thirds, if omitted or irregularly performed obligations are regulated within the presentation of the Declaration for the following year; three quarters, if omitted or irregularly performed obligations are regulated within the presentation of the Declaration for the second consecutive year. If the fees are not registered are specifically mentioned in the annual declaration does not place the application of surcharges and fines due to the violation of obligations of the billing and registration, as well as on the delivery note and receipt and receipt, if prior to the submission of the Declaration has been paid to the Office a sum equal to one tenth of the fees. The provisions of this subparagraph shall apply provided that the violation has not been already recorded and still have not started the inspections and audits referred to in article 52; within the limits of additions and adjustments made under this subsection is not punishing the offences prescribed by the Decree-Law July 10, 1982, n. 429 August 7, 1982, converted, with amendments, by law, no. 516, and from other legislation in the field of value added tax. "
and the third paragraph of article 60), the words "established for filing the annual return for the calendar year" are replaced by the following: "the 5 March of the calendar year". ((3-bis. It abolished the obligation to submit to the Office)) ((value added tax VAT model 99 referred to)) ((Decree of the Minister of finance January 26, 1984, published)) ((in the official journal of 30 January 31, 1984. It is)) ((also cancelled an obligation to send it by September 5)) ((the Office of the value added tax VAT model 99-)) ((bis referred to the Decree of the Minister of finance, March 12, 1984)) ((published in the Official Journal No. 75 of 15 March)) ((1984. )) ((3-ter. In pursuance of the provisions referred to in paragraph)) ((3-(a) of this article, the Decree-Law 29 December)) ((1983, # 746, converted, with amendments, by law 27)) ((February 1984, # 17, as amended, are)) ((makes the following changes:)) ((a) in article 1, paragraph 1, letter b) is repealed; )) ((b) in article 1, paragraph 3, second sentence, the words "within)) ((on 5 September and" shall be deleted. )) 4. In article 36, paragraph 4, of Decree-Law No 69 March 2, 1989, converted, with amendments, by law No 154 April 27, 1989, the words "within the period of the annual VAT declaration for the year preceding the one" are replaced by the following: "within the period of 5 March of the calendar year". 5. In Government concessions charges, annexed to the Decree of the President of the Republic No 641 October 26, 1972, as replaced by order of the Minister of finance August 20, 1992, published in the ordinary Supplement No. 106 the official journal 196 of August 21, 1992, in footnote 2 of article 88, as replaced by article 61, paragraph 1, of Decree-Law No 331 August 30, 1993, converted, with amendments, by law 29 October 1993, n. 427, the words "established for submitting the VAT return for the preceding calendar year" are replaced by the following: "the 5 March of the calendar year for which the tax service tariff must be paid". 6. For the year 1993, the publication in the official journal of the Decree of the Minister of finance for approval of models of the Declaration referred to in article 78, paragraph 10, first paragraph, of law no 413 December 30, 1991, remains fixed to December 15, 1993. 7. The deadline for delivery to the interested parties of the certificate referred to in paragraph 3 of article 7-bis of Decree of the President of the Republic September 29, 1973, n. 600 on fees paid in the year 1993 remains fixed at April 20, 1994, provided that by February of that year have been delivered early communication containing the elements necessary for building the appropriate declaration under article 78, paragraph 10, of the Act December 30, 1991, n. 413, drawn up in accordance with the appropriate model approved by the decree referred to in paragraph 3 of article 7-bis of Decree n. 600 of 1973. 8. Article 16, third paragraph, of the law April 13, 1977, # 114, first and second paragraphs of article 2 of the law March 30, 1981, # 119, and article 2, paragraph 1, of Act July 28, 1989, # 267, conversion of Decree Law No 212 June 2, 1989, are hereby repealed. 9. the provisions of paragraph 1, point a), number 2), first sentence, shall apply from the date of February 6, 1994 tax year in progress. The provisions of paragraph 1, letter g) will apply starting from the statements presented as from December 8, 1993. The provisions of paragraph 1, letter d), apply to payments made on the basis of declarations made on the date of December 8, 1993. The provisions of paragraph 1, letter q) will apply starting from the findings relating to the tax year in progress at the date of December 8, 1993. The other provisions contained in paragraph 1 shall enter into force as of tax year in progress at the date of December 8, 1993. The provisions of paragraph 2, shall apply from the tax year in progress at the date of December 8, 1993. ((9-bis. Payments related to income tax)) ((for the financial year 1993, as well as those relating to tax)) ((municipal (ICI) and municipal tax)) ((the exercise of businesses and trades and professions (ICIAP))) ((legal and natural persons residing in the municipalities affected by)) ((earthquakes of 13 and December 16, 1990 in the provinces of)) ((Syracuse, Catania and Ragusa, indicated in the Decree of the President)) ((of the Council of Ministers of January 15, 1991 published in)) ((Official Gazette No. 17 of January 21, 1991, consider themselves)) ((made in terms if the amounts are paid)) ((by September 30, 1994. )) ((9-ter. In the second paragraph of article 55 of the Decree of)) ((President of the Republic no 633 October 26, 1972, e)) ((as amended, after the words "the provisions of)) ((the preceding paragraph shall also apply where the Declaration)) ((presented without subscription" are inserted)) (("and the taxpayer has failed, within thirty (30))) ((days of the receipt of an invitation from the Office)) ((value added tax , the subscription ". )) ((9-quarter. In the third paragraph of article 8 of the Decree of)) ((President of the Republic September 29, 1973, # 600, e ')) ((added, in fine, the following period: "nobody can)) ((be remedied if the taxpayer provides the subscription)) ((within 30 days following receipt of an invitation from)) ((Revenue Office has jurisdiction". ))