At the stewardships of finance inspectorates compartmental At the district offices of the direct taxes direct taxes In the direct tax service centi The General Command of the Guardia di Finanza and, for information: At the Central Service of Tax Inspectors At the Directorate General for general affairs and personnel - inspection Service the department of the territory Introduction. Article. 3 of the Decree-Law of 23 January 1993, n. 16, published in the Official Gazette no. 18 of 23 January 1993 decided, among other things, the extension of the deadline for submission of declarations and applications provided for by Articles 32, paragraph 2; 55, paragraph 6 and 9; 57, paragraph 6; 63, paragraph 2, of the law 30 December 1991, n. 413, as amended, at times facilitated definition of pending tax relations in the field of income taxes. Article. 5, paragraph 6 of the abovementioned Decree-Law adds to the Law 30 December 1991 n. Article 413. 62- bis, already 'introduced by Decree-Law of 27 April 1992 n. 269, not converted, allowing the extension of the deadline for the submission of supplementary statements to heal certain assumptions omitted, delayed or deficient tax payments or withholdings. Paragraph 10 of Article. 3 of the Decree-Law no. 16, provides, however, certain amendments to the ordinary rules of "active repentance" administrative, as introduced by art. 14 of Law 29 December 1990 n. 408, in order to allow the integration of the declarations submitted for the purposes of income tax for the first tax period subsequent to those for which the taxpayer could plead the provisions in Title VI of Law No. 413 of 1991. PART I RE-OPENING OF THE TERMS OF WHICH THE SUBMISSION OF STATEMENTS SUPPLEMENTARY LAW December 30, 1991, No. 413. 1. Objective scope. Paragraph 1 of Article. 3 features that can be submitted after the deadline originally foreseen until 31 March 1993 without application of sanctions: 1) the statements referred to in Article. 32, paragraph 2, of Law no. 413 of 1991, or the supplementary statements regarding tax on personal income tax, tax on income of legal persons and local income tax, as well as' the additional related, due for the tax periods for where the time limit for submission of the annual statement and 'expired before 30 November 1991 sempreche' has not been involved final determination; 2) the statements referred to in Article. 55, paragraphs 6 and 9, or the substitute or supplementary statements of the joint income and their consortia, the communities' mountain, provinces and regions, as well as' those of the united 'local health, the public welfare and charitable institutions ( IPAB), chambers of commerce, industry and crafts (CCIA), of tourism companies, the provincial tourist boards and, where established, the tourist offices; 3) instances of art. 57, paragraph 6, or instances of those who on the date of 30 September 1991 have lost their representation of the taxable person or the defaulting party; 4) the declarations referred to in Article. 63, paragraph 2, that the statements of the persons referred to in Title III of the Presidential Decree of 29 September 1973, n. 600, as amended, required the making of deductions at source on amounts or values ​​they paid and the presentation of a declaration pursuant to art. 7 of the decree, for the tax periods for which the deadline for filing the return and 'expired before 30 November 1991 and sempreche' final determination has not been involved. The same art. 3, paragraph 2, provides for the suspension, until 31 March 1993 of proceedings in progress and deadlines for appeal and appeal, as well as' the suspension until the same date, the collection of provisional entries on the rolls whose extension must be requested by 15 April 1993. The following art. 5 also allows to in paragraph 6, the presentation after the deadline originally foreseen until March 31, 1993, again without application of penalties, the statements referred to in Article. 62- bis, or those designed to achieve non-applicability 'of the surcharge in certain cases of withheld, delayed or insufficient tax payments or withholdings, resulting from the annual returns submitted on 30 November 1991 and not recognized in the role already' notified the date of submission of the supplementary return. In relation to those recorded in the role already 'notified, the non applicability' of the surcharge and 'limited to no installments due, unless the parties concerned can demonstrate that the payment is not' was performed to deceitful acts of third parties, denounced the 'court before the date of 24 January 1993. By paragraph 6 of art. 3 and 'was then postponed until 31 March 1993, the deadline to submit appropriate questions and make payments for contributions or premiums due to social security and health management as a result of additions to tax returns. Article. 4, paragraph 1, letter d), allows, finally, facilitated the definition of partial investigations under Article. 41- bis notified until 31 March 1993. In this regard, however, it should be noted that if the taxpayer, prior to notification of a partial assessment of art. 41- bis, has established its tax position by submitting a supplementary statement with mode 'Automatic (tax amnesty) should not proceed to further the assessment partial definition. Article. 5, paragraph 1, provides for inspections, other than partial, notified until that date of 31 March 1993, the taxpayer may 'submit supplementary returns even with the mode' due for periods not established, remaining therefore irrelevant, compared to choice of mode 'of integration, notification of any investigations which took place before the aforementioned date. It should also be recalled that in the latter case the verification work for the difference, net of deductible. 2. Subjective Scope. Shall be eligible for the chance 'to define the tax amnesty pending in the field of income taxes is taxpayers who have not exercised in the terms originally envisaged, the provisions of Law 30 December 1991, n. 413, both those that have already 'presented supplementary declarations pursuant to that law. The latter may, in fact, rectify the supplementary return already 'made in respect of, for example, the tax periods included in such declaration, by entering the new declaration for the tax periods for which previously had not been required to rectify the situation; or they may change the mode 'of the chosen integration and thus correct a simple supplementary return in automatic statement (cd tomb) etc. In this case, however, 'it should be remembered that the supplementary statement with mode' Automatic (cd tombstone) must contain the request for definition of all the tax years not established and for which have not yet expired terms of assessment, the rule therefore, subject to any investigations from 1985 to 1990 (1984 in the case of non-declaration). And 'therefore irrelevant, compared to the tax years to encompass in the explanatory statement with mode' automatic that is presented before the new deadline, the fact that for the tax year 1985 (ie 1984) has been made a simple supplementary statement in the terms previously fixed. It should also be pointed out that the new supplementary statement can not, however, arise tax refunds, but from the amounts due as a result of new supplementary statement, the sums paid in relation to the originally submitted additional statements may be deducted. It also believes that they can be considered valid also the payments made under the terms originally envisaged by reference to null supplementary returns (because 'such is not signed or signed by person not enabled) or not presented, sempreche' within hours set by decree -law n. 16 See to the taxpayer to submit a viable supplementary statement. Similarly to be considered valid the payments made under the terms originally envisaged, with respect, however, 'to late submissions supplementary returns. In fact, although 'the rules contained in the law n. 413 of 1991 does not provides for hypotheses of late supplementary returns, the extension of the deadline for submitting supplementary declarations same causes' that the statements in question can not be considered late in the technical sense. The fact then that in those instances the payments have been regularly performed above mentioned, implies that they can not be considered due even the interest of 1 per cent per month or fraction of a month provided by the repeated decree-law n. 16. Finally it should be pointed out that, pursuant to art. 3, paragraph 3 of the Decree-Law in question to persons who, despite having presented by 30 June 1992, statements and instances of Law n. 413 of 1991, have not provided the payments of the amounts for the installments due on the date of January 24, 1993, may do so, without the application of sanctions, by the date of 31 March 1993. 3. Mode 'compilation and presentation of supplementary statements . As it can be inferred from the wording of the legislative paragraph 1 of article. 3 comments, question of reopening simple, but without continuity 'solution, the deadlines for submitting supplementary declarations referred to more' times cited Law 30 December 1991 n. 413 and therefore: 1) the declaration forms to be used are those already 'approved by Ministerial Decree 29 January 1992, published in the ordinary supplement no. 20 to the Official Gazette no. 25 of 31 January 1992, as amended by subsequent ministerial decree 13 February 1992, published in the Official Gazette no. 39 of 17 February 1992, as well as' by ministerial decree 27 March 1992, published in the ordinary supplement no. 6 to the Official Gazette no. 76 of 31 March 1992; 2) the proceedings in progress, the time limits for use and appeal pending as at 31 December 1991 must be deemed also suspended without solution of continuity 'until 31 March 1993. During the same period has altresi' deemed suspended the collection of the sums provisionally registered on the rolls; 3) with respect to the mode 'compilation, the tax periods, subjective and objective scope as well as' the mode' presentation and the effects of supplementary declarations instructions and clarifications in due time shall be construed as fully confirmed imparted with circular n. 11 8 May 1992, n. 12 of 9 May 1992, n. 17 of 25 June 1992. 'only necessary to point out that the effects of the amnesty, which originally also are considered taxable income declared the integratively declared pursuant to art. 8 of Decree-Law of 11 July 1992, n. 333, converted, with amendments by Law no. 359 of 8 August 1992. 4. Payments. As required by Article repeated. 3, paragraph 2, the payments of the major taxes arising from new supplementary declarations should be carried out in one go by 31 March 1993 and the sums to be paid must be increased, by way of interest, 1 per cent per month or part of a month as from 1 July 1992 until the date of the payment. Therefore, in the explanatory statement and in the deposit slip the taxpayer, in the line for output tax must indicate a single figure includes supplementary tax and the aforementioned increase of 1 percent. If the taxpayer has presented the supplementary return by the date of 30 June 1992, but has failed to pay one or more 'rate, this can' be made by installments by March 31, 1993, increased, by way of interest, 1 per cent per month or fraction of a month from the due date of each of the installments due and not paid. In this regard it is recalled that the taxpayers heirs died in the period from 1 December 1991 to 30 June 1992 for which the deadline for submission of the supplementary return was extended to 30 September 1992 had to make payments at the rate of 40 percent, by 30 September 1992; 30 percent, by 31 January 1993; 30 percent, by 30 September 1993. The same heirs, therefore, for the purposes of calculating the increase in interest, take into account the last date of their payment granted. The same applies to those taxpayers to which it is applied art. 59 of Law no. 413 of 1991. As has been said, that, pursuant to the aforementioned article. 59, amounts owed relating to the tax periods for which and 'requested the termination of the dispute, in accordance with art. 34 of the same law, they could be in installments over a maximum of five years, without the payment of interest, if the amount of these amounts exceeded 500 million for each tax and that Article. 4 of the Ministerial Decree of 29 January 1992 ordered that the installment amounts are to be paid in equal amounts installments, the first of which by May 20, 1992 and the other in the months of October 1992 and April and October of the years 1993 to 1996 . in the event that the taxpayer submits a corrective statement the previous facilitated definition statement, the related tax must be paid by March 31, 1993, also increased by 1 per cent per month or fraction of a month as interest, without prejudice to the eventual expiration in July 1993 the third installment of tax arising from the additional tax return was originally filed. In the event of a supplementary return filed to use the provisions of Article. 62-bis, the sums to be paid, other than those entered in the register, must be increased, by way of interest of 12 per cent if the statement 'was presented by 30 June 1992 or by 13 percent if the declaration and 'it made after that date and before 31 March 1993. It' hardly necessary to point out, finally, that to perform the payments are to be used deposit slips and approved codes introduced by the ministerial decrees respectively 18 March 1992, published in Official gazette no. 85 of 10 April 1992, 12 March 1992, published in Official Gazette no. 81 of 6 April 1992 and 14 March 1992 published in the Official Gazette no. 89 of 15 April 1992. PART TWO INTEGRATION OF STATEMENTS PRESENTED FOR THE PURPOSES OF THE INCOME TAX FOR THE FIRST PERIOD SET NEXT TO THOSE FOR WHICH THE TAXPAYERS COULD TAKE ADVANTAGE OF THE PROVISIONS SET OUT IN TITLE VI OF LAW NO 413 OF 1991. 1 . subjective and objective Scope. As mentioned in the introduction, Article. 3, paragraph 10, of the Decree Law 23 January 1993, n. 16, it allows the integration of the declarations submitted for the purposes of income tax for the first tax year following those for which the taxpayer could employ the definition the tax amnesty pending in the field of income tax, provided for in Title VI of the law December 30, 1991, n. 413, making, however, 'certain amendments to the ordinary rules of repentance administrative industrious cd introduced by art. 14 of Law 29 December 1990 n. 408. By virtue of the provision in question, the aforementioned additional submissions may be submitted, with the same effects as provided by Article. 14 of Law no. 408 of 1990, although the invitations and requests under Article have been notified. 32 of Presidential Decree of 29 September 1973, n. 600, among which are to comprehend clarification requests arising from the questionnaire relating to the "Electric Land" and the one on redditometro cd. They can be altresi 'presented even if they have been notified details of inspections by the tax authorities. To use available dell'anzidetta taxpayers must disclose the statements by 31 March 1993. It should be noted that the meaning of that paragraph 10 of Article. 3, the provisions of Article. 43 of Law 30 December 1991 n. 413, therefore, on integratively amounts declared and 'due to the payment of fees or premiums due to social security and health management. It should immediately point out that the provision in question may use not only the taxpayers who have used the facilitated definition of income tax relating to pending tax relations provided for in Title VI of Law No. 413 of 1991, but in any case, even those who have not made use of the amnesty discliplina. The specific reference made by art. 3, paragraph 10, of the Decree-Law in a comment article. 14 of Law 29 December 1990 n. 408, also with reference to the effects from the presented additional submissions, derive some consequences. It should be noted first that are excluded from the possibility 'to produce supplementary returns taxpayers required to file statements of model 770, 770- bis and 770-ter. Indispensable condition for presenting the supplementary statement in question, and 'it was produced in your tax return for the tax period in question, which, as already' stated, and 'one immediately following the tax periods for which the taxpayer could plead the provisions of Law n. 413 of 1991: as a rule, therefore, the tax period 1991. At the end of the aforementioned and considering the tax period in question, do not constitute non-declaration and are therefore susceptible to additional tax return, the following situations: possession of certified retirement benefits with mod. 201; possession of income from employment and similar paid in 1991 and certified with mod. 101 integrated. The explanatory statement shall be increasing the originally submitted statement; increased understood in terms of higher taxable or more sets, or less refund or loss, taking into account, however, that the supplementary return can not 'ever arise a tax refund. Considering, too, that are subject to the effects of the tax payment according to the original declaration pursuant to art. 36-bis, the difference resulting from the possible tax refund originally requested and the one arising from the supplementary return must be paid by the taxpayer together with the corresponding surcharge. If the use of some benefits is subject to the inclusion in the statement of income of the corresponding case (tax credit for products abroad, a tax credit for dividends etc ..) their exposure in the supplementary declaration must be regarded as exhaustive of the legal status however, it is recalled that following the submission of the supplementary return can not 'ever arise a tax refund. Among the various cases in which and 'allowed the presentation of the supplementary statement is also part of the complaint that the only income subject to separate taxation. Instead, it must exclude recourse to that institution only for the correction of "formal" or arithmetic errors found by the tax authorities, in their assessment by the procedure referred to in the said Article. 36-bis. 2. Effects. Accordance with legislative provisions the effects related to the presentation of supplementary statements are first of all those dell'inapplicabilita 'administrative and criminal sanctions, obviously within the limits of integration and the regularization carried out. In particular, the fines they do not apply provided the art. 46 of the Decree of the President of the Republic n. 600 of 1973 for the delay ', incompleteness or infidelity' relative to the tax period in respect of which the supplementary income tax return is filed, as well as' those provided for by art. 49; and 'also it excluded the application of interest and surcharges referred to in Articles 9 and 92 of the Decree of the President of the Republic n. 602 of 1973, related to both the tax payable according to the same supplementary statement that the relative advances. Pursuant to paragraph 5 of article. 14 of Law no. 408, the supplementary declaration shall exclude, within the limits of integration and the regularization carried out, the punishment 'for offenses under the Decree-Law no. 429 of 1982, converted with amendments by Law no. 516 of the same year and subsequent amendments. 3. Mode 'and deadlines for submission of supplementary returns. The accompanying statements have, in one copy to be drawn up, under penalty of nullity ', on models consistent with those approved by ministerial decree for the tax year that you want to integrate. In particular, since 'as a rule, the tax period in question, and' 1991, you should refer to the models approved by ministerial decree 13 February 1992, published in the ordinary supplement no. 29 to the Official Gazette no. 38 of 15 February 1992. In the supplementary statement, as already 'stated, with circular no. 22, 1991, must be reproduced the content of the original statement with the appropriate corrections or additions. Should be indicated in the records of the explanatory statement the changes made with respect to the originally filed declaration using, where necessary, appropriate attachment. The supplementary statement are altresi 'attachments is a photocopy of the receipt of the submission of the declaration to be settled that the payment certificates of any adjustment payment and its due surcharge. Returns must be sent by registered without proof, by 31 March 1993 at the service center or, where no yet established, the office of direct taxation, competence in tax residence reason of the taxpayer on the date of the original statement, as determined in accordance with Articles 58 and 59 of the Decree of the President of the Republic n. 600 of 1973, and even though they are 'the same in the meantime it has changed. For shipment to be used in any envelope, other than that normally used for the tax return, by affixing the inscription "supplementary statement mod ... for year income ... art. 3, paragraph 10, of Decree-Law 23 January 1993, n. 16 ". 4. Payments. By March 31, 1993 must be carried out properly the payment of more taxes arising from the supplementary declarations, nonche 'of the relative surcharge so' graduated: 1) 15 percent of the increased tax due if the payment is made within the period provided for the advance payments relating to the following tax year (for example, in the case of taxpayers concerned by provisions that established the deferment of deadlines for the payment of deposits); 2) 30 percent of the increased tax due if the payment and 'run and the supplementary declaration and submitted within the deadline for filing the return for the following tax year (and this, in fact, as a rule, the measurement of the surcharge due in case presentation of a supplementary return under the provision in question). Deposits must be made using deposit slips and approved codes tribute imposed by ministerial decrees 3:09 May 1991, respectively, published in the Official Gazette number 103 and 110 of 4 and 13 May 1991. * * * The inspectorates compartmental taxes direct issue acknowledgments of this circular to the Directorate general of direct taxes; District offices of direct taxes and service centers to their Intendenze finance. Minister: GORIA