To finance stewardships
Inspectorates compartmental
direct taxes.
Inspectorates compartmental
for fees and taxes
Indirect on business.
The district offices of
direct taxes.
To tax service centers
direct to Rome, Milan, Bari,
Pescara, Venice, Bologna, Genoa.
The tax offices
The General Command of the Guardia
finance.
and, pc
The Presidency of the Council of
Ministers.
The Ministries.
The accounting generiale the
State.
The central Accounts Offices of
Ministries.
The Directorate General of
general affairs and personnel -
inspection service.
To the central
Service Tax inspectors.
INTRODUCTION In ordinary supplement no. 91 to the Official Gazette no. 395 of 31 December 1991 and 'was published Law 30 December 1991 n. 413, containing, among other things, rules to facilitate the determination of situations and slopes with respect to taxes on income and value added tax. Those rules, contained in Title VI and VII of this law, have been amended or supplemented by the following legislation: DL 1 'February 1992 n. 47 (in the Official Gazette no. 26 of February 1992), unconverted, and repurposed with DL 26 March 1992, n. 244 (in the Official Gazette no. 72 of 26 March 1992); DL 28 February 1992, n. 174 (in the Official Gazette no. 49 of 28 February 1992) did not convert, and reintroduced with amendments by Law Decree 27 April 1992, n. 269 ​​(in the Official Gazette no. 98 of 28 April 1992). In the ordinary supplement of the Official Journal. 25 of 31 January 1992 ministerial decrees approving the models concerning the supplementary statements and instructions were published. With circular no. 11 8 May 1992 were provided further clarification in relation also to the news' laws occurred after the publication of the aforementioned ministerial decrees. These instructions summarize systematically the different criteria and methods' of facilitated definition provided for by the legislation and the relevant clarification in order to provide a comprehensive framework to the offices of the matter. The instructions are divided into two parts dedicated to income tax, respectively (Part I) and value added tax (Part II).
PART
INCOME TAX
Chapter I
SUBJECTIVE SCOPE OF APPLICATION 1. General points' Article 32, paragraph 1, of the law 30 December 1991, n. 413, states that the effects IRPEF, IRPEG and ILOR as well as' the additional relative, taxpayers are allowed to submit supplementary returns in place of the omitted and to rectify those already on the rise 'presented himself' with more than one month delay. They are therefore invited to submit the supplementary return all taxpayers taxpayers IRPEF, IRPEG and ILOR. As an exception to this general principle are excluded from the scope of the amnesty certain taxpayers who meet the subjectivity 'for the purposes of income tax, while, conversely, are included in that sphere application certain subjects without this requirement. It should also note that under Article. 63 of Law no. 413 of 1991 can benefit from the amnesty the withholding required to make the deductions provided for in Title III of the September 29, 1973, n. 600 as well as' those of art. 5 of the Decree-Law of 30 September 1983, n. 512, converted with amendments by Law 25 November 1983, n. 649, which we will deal 'in a unified and organic manner in Chapter IX. 2. Subjects excluded from the amnesty. Article. 65 bears a listing of subjects, excluded from the possibility 'to benefit from facilitated definition of situations and tax debts, which relate situations of criminal law and of particular economic and social gravity '. Under that statutory provision can not avail of the amnesty: 1) those convicted of the following offenses under the Criminal Code:
a) mafia-type association (art. 416 bis);
b) recycling, that 'substitution of money, goods or other utilities' from the crimes of aggravated robbery, aggravated extortion, kidnapping for ransom, production or drug trafficking with more money, goods or utilities 'or attivita' of obstacle to the identification of their origin (art. 648 bis);
C) any of the crimes mentioned in point b);
d) use of money, goods or usefulness' of illicit origin (art. 648-ter); 2) those convicted of other crimes, if it is found to apply the aggravating circumstance introduced by art. 7 of the Decree-Law of 13 May 1991 n. 152, converted with amendments by Law 12 July 1991, n. 203. This refers to the aggravating circumstance provided for offenses punishable by a different penalty by life committed under the conditions of subjection to omerta 'arising from the force due to the presence of intimidation, including offenders, an associative link mafia type; 3) the suspects of belonging to mafia-type associations and subjected to a preventive measure under the law 31 May 1965 n. 575, as amended; 4) the companies' activities in which 'economic or financial showing, on the basis of a judgment, used money, goods or other utilities' that are the result of the offenses indicated in the letter b) of Section 1 above). If the sentence or the measure by which they are arranged previously indicated prevention measures become definitive tive after the presentation of the definition in Article supplementary declaration or the instance. 57, paragraph 6, the latter lose effect. As a result, financial administration offices, to which the chancelleries must send a copy of the final judgment or final order, may carry out any necessary investigations within the second year following that in which the judgment or the decision became final. Cosi ', for example, if the verdict were to be enacted April 30, 1994 the Offices will carry out any necessary investigations until 31 December 1996. The amounts paid in respect of declarations or requests become redundant as a result of the enactment of the aforementioned effects judgments and measures can not, however, be refunded to taxpayers. 3. Special cases for submission of supplementary returns. In relation to certain peculiarities' that present, they specifically examine the cases of additional submissions made by the following parties: a) heirs; b) liquidators of companies 'or entities subject to IRPEG and society' in art. 5 of the consolidated income tax; c) insolvency practitioners; d) liquidators; e) the special administration commissioners of large enterprises in crisis; f) curators heredity 'lying and administrators inherits' devolved under a suspensive condition or in favor of unborn children not yet conceived in Article 131 of the Consolidated Income Tax Act; g) anyone with an interest in obtaining the amnesty (for example failed, members of society 'of people who can be held accountable for violations bearing on criminal committed by other members in the performance, also being done, of' attivita 'of administration of the company); h) companies' merged or transformed; i) spouses who jointly submitted the tax return; l) members of society 'of people, associates of associations between artists and professionals, the spouse who runs the company in communion. Those who lost their representation of the taxable person or any defaulting party at the date of 30 September 1991, as it will be 'in greater detail in chapter XII, can condone the surcharges and their fines applicable, with a specific instance of presentation. Briefly it is below the dotted particular discipline concerning the supplementary statement submitted by the persons in question. 3.1. Heirs. The heirs can submit additional statements to define the tax position for the purposes of income tax and withholding, of their predecessor in relation to all tax years condonabili under the legislation at issue and taking advantage of all the modes' integration planned for other taxpayers. For taxpayers heirs died in the period from 1 ' December 1991 until 1 'June 1992, Article 32, paragraph 2, last sentence, and Article. 1, paragraph 3, of DD.LL. February 28, 1992, n. 174 and 27 April 1992, n. 269, determine the extension of the period for submission of additional submissions on 30 September 1992. It should also be noted that the subsequent article 39, paragraph 2, second sentence, of Law n. 413 of 1991, provides that the relevant payments must be made at the rate of 40 per cent within that period of 30 September 1992 and, for the difference, in two equal installments in the months of January and September 1993. No extension of time and ', however, it established for taxpayers heirs died before 30 November 1991, if you have the additional statements concerning the income of the deceased, must do so in ordinary terms. 3.2. Liquidators. In the event of liquidation of companies 'or entities subject to tax on income of legal persons and of society' of people the right 'to present supplementary return it to the liquidator or, failing that, to the legal representative, to which' given the administration heritage for the definition of existing slopes and the allocation of surplus assets. The liquidators may submit additional statements to the effects of taxes on income and withholding taxes due for the anterior fiscal periods subsequent to the date of entry into effect the resolution of liquidation. Please refer to what will be 'clarified hereinafter on the presentation of supplementary statements involving automatic tax definition, regarding the inability' to make use of this mode 'of integration with regard to taxable periods whose incomes have been determined provisionally because of liquidation. Retains the ability 'to make use of the automatic settlement for all periods prior to the resolution and winding up as well as' for future years, when income tax returns have taken on the character of finality' because of the prolongation of the settlement beyond as required by law. Where the term of liquidation has not exceeded the prescribed time, for the purposes of automatic settlement, it land 'into account only the results of the tax return filed within four months of the close of the liquidation itself. The rules referred to above are applicable, of course, even in the case of individual liquidation, regulated, since 1988, Article 124 of the Consolidated Income Tax Act and Article 17 of Presidential Decree February 4, 1988, n. 42. It is recalled that in accordance with the provisions of this Article, tax returns must be submitted by the liquidator or, failing that, by the entrepreneur. 3.3. bankruptcy trustees, liquidators, the commissioners
large firms in crisis, curators heredity 'lying and
administrators inherits' devolved under a suspensive condition
or in favor of unborn children not yet conceived. Article 61 expressly extended the right 'to disclose the statements to particular subjects, such as the bankruptcy trustee, the liquidator and the extraordinary commissioner of the administration of large firms in crisis. Since 'taxpayers against whom and' an ongoing bankruptcy proceedings, compulsory administrative liquidation or special management by Decree-Law 30 January 1979 n. 26, converted by the law 3 April 1979, n. 95, as amended, have lost the ability 'to administer and dispose of assets and the power of administration and' passed to the persons mentioned above, and 'seemed appropriate to allow these individuals to avail of the amnesty provisions. The latter parties may, however, 'exercise the right' presentation of the supplementary return only if, as provided in that Article 61 and according to the rules governing each of the insolvency proceedings: a) have obtained the opinion of the committee of creditors in case bankruptcy or the monitoring Committee in the case of compulsory administrative liquidation and the extraordinary administration of large firms in crisis; b) has obtained the authorization of the chief judge in the bankruptcy case and that of the authority 'Administration that oversees the liquidation in the other two hypotheses. The liquidator, the liquidator or special administration, may make additional statements for both front taxable period to the onset of the procedure competition, both those for which the same were obliged, under Article 10 of the Presidential Decree of 29 September 1973, no. 600, to submit a tax return as a substitute tax. In the event that the trustee or the liquidator or special administration, present the supplementary return, the same, in accordance with Article 61, must provide for the payment of sums due as a result of the statements, within the terms and with the mode 'established by law. The same Article 61 provides that the debts in question are equivalent to those provided for by art. 111, first paragraph, no. 1, the provisions on the bankruptcy legislation, approved by Royal Decree of 16 March 1942 n. 267, the preferential order for distribution of the amounts derived from the liquidation of assets. The possibility 'to take advantage of the provisions on amnesty and' also recognized the curators of heritage 'lying and administrators to inherit' devolved under a suspensive condition or in favor of unborn children not yet conceived. These are those which, according to the combined provisions of Articles 131 of the Consolidated Income Tax Act and 19 of Presidential Decree no. 42 of 1988, and 'was awarded the obligation, as from 1988, to submit tax returns and tax stoppages relating to the tax years: a) in which you and' open the sequence and in the front already ' elapsed prior to assuming responsibility; b) during which and 'death occurred and the previous one if the word had not been reached at the time of death; c) which they have assumed the function and subsequent up to the front to the tax period in which it ceases the receivership or administration. Similar obligations imposed upon such persons in relation to the withholding statements. 3.4. Artistic and professional associations. The right to apply to facilitate the definition of situations and tax debts also associations between artists and professionals. The associations in question, although no autonomous subjectivity 'passive purposes of income tax, being required to comply with accounting obligations, as well as' for filing the return of income model 750, may be interested in submitting additional statements to remedy any violations the already 'mentioned obligations. In regard to taxable periods not established such associations may submit supplementary returns with automatic effects referred to in Article 38, pouring, in the absence of taxes on which commisurare the percentage increases, the minimum provided for in paragraph 3 of Article 38. 3.5 . Other parties interested in the presentation of the declaration
tion explanatory. Article. 67 provides that the amnesty could be applied to crimes related to the committed reddditi taxes by 30 September 1991, provided that, for each tax period to which the offense relates, the taxpayer "or anyone else having interest" present supplementary statement with the characteristics specified in the same article. How and 'it was already' stated in Circular no. 1 of 43 'December 1984 in relation to similar provisions contained in Article 1, second and third paragraph, of Presidential Decree 9 August 1982, n. 525, on the granting of amnesty for tax crimes related to the previous amnesty and in Circular. 25, prot. 7/1772 of 26 July 1991 on the amnesty of irregularities 'formal, the expression "any interested person" and' also refers to persons other than the taxpayers of taxes on income of the recipients of amnesty legislation. Among the persons who may have an interest in presenting the supplementary return, in cases where this has not been made directly by the taxpayer concerned, they can be counted: failed entrepreneurs who continue, although dispossessed of their property, in any case be qualified as taxable persons , the former directors and, in general, the successive legal representatives in the conduct of the company 'or agencies that are incurred responsibility' criminal order for acts and omissions attributable to the State (except as specified in chapter XII with regard to those who have lost the representation of the taxable person or defaulting on the date of 30 September 1991) as well as 'members of society' of people who can be held accountable for violations bearing on criminal committed by other members in the performance, including de facto, of 'activity' of the companies' administration. The accompanying statement produced, as well as being crucial for admission to the benefit of the amnesty, it is also entitled to take action for recovery against the one who has also signed and submitted by application to its list if the payments are not made due under the supplementary return. 3.6. Societa 'merged or transformed. Article 32, paragraph 2, regulates the possibility of submitting additional statements in the cases of transformation and merger of companies' establishing that the declarations must be submitted by the companies' resulting from the merger or incorporation, as the company 'the acquiring company or the 'resulting from the merger takes over all the rights and all the obligations of the company' built or of the company 'legacy, realizing a universal succession of the company' surviving or resulting from the merger in the equity of the company 'incorporated or existing. Similarly, in the case of transformation of a society 'in another of a different type, the right' to present the supplementary statement relating to previous tax years the same transformation, it is up to society 'transformed. Regarding the cases of mergers, the company informed that the 'merged and incorporated retain an autonomous position, with both of them that, compared to the company' resulting from the merger, for the application of the rules concerning the definition of the situations and slopes with respect to taxes on income and deductions, with the presentation of separate supplementary statements. With regard to cases of transformation and 'it determined that: a) in the case of transformation of a society' of people in a society 'capital or vice versa, are subject to the same provisions as the cases of merger; b) in the case of transformation of a society 'of people in another company' people, or of a company 'of capital in another company' of capital, the company 'resulting from the transformation must instead file a single tax integrative and for the front and rear of tax periods for processing must be taken mode 'integration mutually compatible. Therefore if, for example, for tax years from the current year to the date of conversion is requested the automatic definition under Article 38 of the same type of definition should be applied also for all the tax years prior to that of transformation, susceptible to this definition. 3.7. Spouses who jointly filed your tax
incomes. Article 33, paragraph 2, states that the supplementary return filed by a spouse does not exhibit any effect to the other spouse even where the original declaration is submitted jointly. Consequently, assuming, for example, the original joint statement, the explanatory statement in which and 'asked for the automatic settlement of taxes in accordance with Article 38, should be submitted by just one of the spouses by increasing the amount of the percentage provided for therein of their self-assessed income tax, it must be valid with respect to one registrant, as long 'to the minimum values ​​laid down in that article. In case of presentation of simple supplementary declaration or by automatic effect on the part of both spouses or one of them, they remain subject, in accordance with Article 57, paragraph 1, the effects of the payment of taxes in accordance with the original declaration pursuant to articles 36-bis and 36-ter of Presidential Decree no. 600 of 1973. Therefore, the definition of non-tax debts will exercise 'no influence, for example, on any statement made in the original compensation between the creditor position of one of the spouses and the debt position of the other spouse. 3.8. Members of society 'of people, including members of associations
artists and professionals, the spouse who runs the company in
Communion. Article 33, paragraph 3, recognizes self-efficacy supplementary statements of the parties that are recognized pro-rata share of the income of society 'or associations of art. 5 of 29 September 1973, n. 597 as amended and Article 5 of the Consolidated Income Tax Act, as amended, and the companies managed in communion between the spouses with respect to supplementary declarations submitted by the company 'or association or by the other spouse. In fact, the former may submit additional statements regardless of presentation of similar statements by the company 'or associations or other of them. On the other hand, in the case in which these last subjects have presented their own supplementary returns, the same exert effective only against them. There are therefore 'applicable to supplementary statements of the same subject to the provisions of Articles 6, first paragraph, and 40, second paragraph, of Presidential Decree no. 600 of 1973, with regard to tax returns of the company 'or associations referred to in Article 5 of Presidential Decree no. 597 or Article 5 of the consolidated income tax, provisions under which the declaration of the company 'or association exerts its effects in reference to the personal tax payable by shareholders or members and the adjustment of such declaration we proceed with single act in the interests of both taxes and that means 'ILOR due from society' and for the purpose personal tax payable by shareholders or associates. Consequently, if those entities charged pro rata income from listed companies 'and associations and companies operated in communion between the spouses do not exercise the right' to submit additional statements, or the present, but without requiring the automatic settlement tax due to them, or of pending and relating to the same dispute, will occur to them the following consequences: a) disputes still pending concerning them continue, or, in the event that the same present additional submissions that do not involve the 'extinction of disputes, these will continue as far as the difference between the tax assessed and that resulting from the supplementary return; b) for the tax periods for which no and 'been served notice of assessment for correction or office, the offices will be able to make findings on the basis of data and information in their possession, but without' to attach automatically effective to additional submissions societa 'or association or other of them. Resident taxpayers will remain, however, subject to controls for verification of income of shareholders or members or other spouse, even if they have fully defined situations or slopes that affect them.
Chapter II
TAXES, HELD AT THE SOURCE
AND INCOME CONDONABILI 1. Taxes condonabili Taxpayers are entitled to submit supplementary returns to the Income Tax effects, IRPEG and ILOR and additional related as well as' income subject to separate taxation in respect of IRPEF accordance with the procedures 'that will be illustrated below. In general, the holders taxpayers of income liable to both personal taxes is all'ILOR can submit supplementary statement also refer to only one of these taxes. The burden of requiring the facilitated definition of tax debts in respect of all income tax and 'in fact placed by Articles 34 and 38 to load only those taxpayers who intend to claim an automatic definition of taxes both in case it has not been notified assessment notice, and in case they wish to settle the dispute as a result of the investigation. As already 'mentioned, the definition of requests may cover all other incomes of the taxable, whether they are subject to ordinary taxation or to separate taxation. As for the latter income goes pero 'now shown that, under Article 38, paragraph 6, of the personal tax for which they are liable can not' be defined for automatic settlement. For the definition of income tax is not 'mandatory definition of value added tax and, likewise, for the definition of that tax is not' required the definition of income tax. They can not be the subject of supplementary statements, subject in each case ineffective amnesty:
a) taxes that are owed as a result of the liquidation of tax returns under Article 36-bis of Presidential Decree no. 600 of 1973. The taxes due because of incorrect liquidation of the tribute in the original tax return can not be remedied by means of the submission of supplementary declarations of amnesty, hang or not a dispute concerning a role entries made by the offices of taxes or by the Centres Service following the Reassessment of the declarations made pursuant to art. 36-bis of Presidential Decree no. 600 of 1973. It is not 'can then produce a simple supplementary return or request the automatic definition of taxes to remedy the wrong liquidation of the tribute made in the tax return, given that Article 57, paragraph 1, they were explicitly subject the effects of the tax payment according to the original declaration pursuant to Article 36-bis of Presidential Decree no. 600 of 1973. It follows, also, that the proceedings instituted on the basis of a membership role originated from the liquidation made pursuant to Art. 36-bis can not 'be assimilated to that established as a result of the tax assessment notice. To recall, within the scope of Article 36-bis of the substantial violations: 1) materials and calculation errors in determining the taxable and tax or withholding; 2) indication in the statement of withholdings, deductions, tax credits, expenses deductible in full or in part not paid; 3) omitted or deficient tax payments (also on account) or considered. By express reference contained in paragraph 8 of Article 63, the provisions of paragraph 1 of article. 57 and 'also applicable in respect of the withholding agents. About the hypothesis of paragraph 3, do you, however, that art. 3, paragraph 6, of Decree-Law 27 April 1992 n. 269, introduced the possibility 'of facilitated for some assumptions definition with regard to which we refer to instructions given in section X;
B) taxes that are owed as a result of the liquidation in accordance with art. 36-ter of Presidential Decree no. 600 of 1973 more 'statements or 101-integrated models presented by the taxpayer;
C) of the Income Tax withholding taxes, IRPEG and ILOR (eg the substitute tax on the revaluation of company assets under Law n. 408 of 1990);
D) direct taxes abolished as a result of the tax reform. 2. Withholding condonabili. The withholding agents are allowed to submit, in accordance with Article 63, additional statements instead of those omitted and to rectify those already on the rise 'presented himself' with more than one month late, indicating the total amounts of the sums or values paid and the relevant deductions. They can, therefore, be the subject of supplementary return all the deductions that the substitutes were obliged to carry out any monies or amounts paid by them having an income nature for earner. In paragraph 9 of Article 63 and ', altresi', stated that with respect to amounts and values ​​for which the deadline for filing the return and 'expired before 30 November 1991 are considered valid payments of withholding made before 1 'January 1992, provided it is presented the supplementary return. The mode 'of integration of which can' enjoy the withholding you will deal 'at length in Chapter IX. 3. Income condonabili The amnesty may 'be required in respect of any income, regardless of their category. In relation to income subject to separate taxation should be remembered that it can not 'be required automatic settlement provided for in Article. 38. Accordingly, taxpayers who make use of the right 'to submit supplementary statement with automatic settlement, if they want to declare or supplement an income subject to separate taxation, the personal tax purposes, relating to a tax period between those for which is applied for the said automatic definition must make, in respect of such YEARS ', even a simple integration, indicating the income subject to separate taxation previously omitted or declared a trespass. Considering that pursuant to art. 33, paragraph 2, the supplementary statements are not entitled to the exercise of options is not required in the statement of the original income, taxpayers will have to be considered subject to separate taxation or not the income from them held on the basis of the conduct at the time of the original declaration . Cosi ', for example, an entrepreneur who has achieved in 1989 a capital gain arising from the disposal for consideration of the company owned by more' than five years (art. 16, letter. G) of the Consolidated Law on Income Tax) and opted in its statement for the separate taxation of capital gains in question must subject the capital gain, including for any additional tax return, the tax regime separate. It follows that to put an infidelity 'remedy of the original declaration in respect of that income subject to separate taxation, the taxpayer must necessarily present a specific simple supplementary statement and this' even if for 1989 has established its position tax presenting supplementary statement with automatic definition.
Chapter III
PERIODS SET OBJECT
DECLARATION OF THE ACCOUNTS 1. Tax Periods condonabili The accompanying statements may relate to taxes payable for the tax periods for which the deadline for submission of the tax return and 'expired before 30 November 1991 (ie' those to be presented to to 29 November 1991) and sempreche 'final determination has not been involved. Notwithstanding this general principle, and 'it was predicted that taxpayers residing in the municipalities of eastern Sicily hit by the earthquake of December 1990, as well as' the institutions referred to in Article. 9 of Legislative Decree n. 90 of 1988 and those subject to the provisions on accounting 'public may submit additional statements relating to the tax periods for which the normal deadline for filing the return and' been extended and will expire after the date of 1 'in January 1992 unless, prior to that deadline, the original statements and / or those submitted using the postponement of the deadlines were however presented. If that condition is not fulfilled, such persons can still present the supplementary statement pursuant to art. 38, relating to the tax periods for which the very condition recurs. Outside the hypothesis mentioned above, concerning extensions of terms arranged with specific legislative measures, not 'allowed to use the provisions relating to tax relief for the tax periods for which the deadline for submission of the tax return or tax stoppages and' Item after November 29, 1991, even if the same declaration is submitted before that date. Therefore fall within the scope of the provisions contained in Titles VI and VII of Law no. 413 of 1991, also taking into account the possible pending litigation, tax periods starting from the one which started from 1 'January 1974 (including, for subjects the exercise of which does not coincide with the calendar year, the fraction of 'financial year 1973 - 1974 after 1' January 1974 constitute an independent tax period under the combined provisions of articles 27 of the Presidential Decree of 29 September 1973, no. 598, and 71 of the already 'mentioned Presidential Decree no. 600) until the :
a) ended 31 December 1990 if you are 'in the presence of individuals or society' or associations of art. 5 of Presidential Decree no. 597 of 1973 and of the consolidated income tax, which are required to submit tax returns between 1 'and 31 May of each year;
B) completed by the date of 29 July 1991 if you are 'in the presence of subject to income tax of legal persons not required the approval of the financial statements or of the report, which must submit a tax return within four months of the end of the tax period;
C) for which and 'expired by 29 November 1991, one month after the approval of the financial statements or of the report, or of the expiry of the period prescribed by law or the articles of association for such approval, if this' last has not been involved before the deadline mentioned in the presence of subject to income tax of legal persons required the approval of the financial statements or of the report, which must submit a tax return within the above period of one month;
D) for which the deadline for submission of the tax return and 'Item, in accordance with Articles 10 and 11 of Presidential Decree no. 600 and Article 19 of Presidential Decree no. 42 of 1988, by 29 November 1991 in the case of tax periods of less than a calendar year due to the liquidation, bankruptcy, being wound up, transformation, merger, curatorship heredity 'lying and administration inherits' devolved conditionally suspension or in favor of unborn children not yet conceived;
E) ended 31 December 1990 if you are 'in the presence of withholding agent required to file the 770 model declaration between 1' and 30 April of each year and 770-ter model declaration between 1 'and 31 March of each year;
F) finished within the time limits referred to in subparagraphs b), c) and d) in the case of withholding agent required to submit 770-bis model statement. The burden to make additional statements does not exist for the purpose of facilitated definition of tax debts for tax years for which expired on 31 December 1990 the time-limits laid down in Article 43 of Presidential Decree no. 600 without the tax offices have already notified tax assessments for correction or office. Therefore, with reference to the tax periods not established coinciding with the calendar year, the first tax period for which a rule can 'be presented the supplementary return (or should be, in case of request for automatic tax definition ) and '1985, in the case of the electronic filing of the original statement, or 1984 in case of non-declaration submitted. Please note, however, that appreciation of entrepreneurs in accounting regime 'simplified and the trades and professions and for the tax years 1983 to 1988 have not made use of the extension of the deadline provided for in Article 14 of Decree -law n. 69 of 1989, the terms of assessment for the purpose of income tax for the years 1983 and 1984, have been extended by three years. The tax offices may, therefore, correct the annuity 'in 1983 and the annuity' 1984 (ie annuities' 1982 and 1983 when the declarations of return is filed anything or omission), respectively, until 31 December 1992 and up 31 December 1993. the taxpayers concerned to rectify its position in relation to such yEARS 'can, therefore, make additional statements for the years 1983 and 1984. it must also be borne in mind that those tax years under the provisions Article 38, paragraph 2, may not even be included among those not established for which is mandatory for the automatic settlement of taxes. If the taxpayer intends, however, benefit from the amnesty for such periods must 'adopt modalities' of integration compatible with those prescribed for other tax years. Similar provisions also apply with respect to persons residing in the municipalities of eastern Sicily hit by the earthquake of December 1990, which can also take advantage of the amnesty for the years 1983 (in case of non submission of the tax return) and 1984 for such as deadlines for the investigation under Article have been extended. 4, paragraph 2 of the Decree-Law of 3 May 1991, n. 142, converted, with amendments by Law of 3 July 1991, n. 195. It should be remembered, finally, that individuals who have made use of the deferment of deadlines for filing the declaration provided for in Article 14 of Decree-Law no. 69 of 1989, with amendments, by Law no. 154 of the same year, exposing an income less than the amount resulting from the application of special coefficients provided for therein, are interested in the presentation of the supplementary return for the tax periods in the aforementioned statements for which the terms for ' finding expire on 31 December 1994. the assessment notified by the competent tax Office and 'definitive when against it not' was presented, within 60 days from that notification, valid use of the tax Court of first 'degree or, if the appeal and 'was timely and validly presented, when the litigation proceedings and' closed with the decision or judicial ruling, and that is' final. Must also be considered final, the effects of the presentation of the supplementary declarations, income investigation which has been challenged by the taxpayer only in relation to the imposition of administrative sanctions.
Chapter IV
EFFECTS OF THE ADOPTION
THE LAW ON AMNESTY 1. Effects of the submission of the supplementary return. The accompanying statements are irrevocable and taxes and higher taxes that result from them are acquired outright. The settlements reached on the basis of these statements may be amended only to take account of clerical errors or violations of the law governing the amnesty as well as' in order to ascertain, on the basis of the elements contained in them, which taxpayers have effects intended to achieve. In respect of taxpayers who have supplementary statements do not apply to the following administrative penalties: 1) fines and penalties provided for in Articles 46 and 49 of Presidential Decree no. 600 of 1973 for the alleged failure, incomplete or inaccurate tax return and undue deductions and allowances. The inapplicability 'of those fines and' subject to the condition that the tax remains defined by the amount resulting from the additional tax return. For the tax periods for which the explanatory statement does not follow automatically determining the tax or the extinction of the dispute remain applicable fines and penalties commensurate with higher taxes finally established; 2) the administrative penalties provided for under Title V of the DPR n. 600 of 1973 and Title III of the Presidential Decree no. 602 of 1973 in respect of the withholding, if the amount of withholding is set at an amount corresponding to the additional submissions. If that 'does not occur because the substitute, achieved by finding, stating in the explanatory statement amounts or values ​​and thus considered to an extent less than that ascertained by the Office (for example, because' the Office finds any money or amenable values withholding) the penalties commensurate with the major deemed definitively ascertained; 3) fines and penalties provided for in reference to formal and non-formal violations related to income taxes and deductions, including those for the lateness' of the declaration, different from those mentioned in previous paragraphs, committed by the taxpayer during the taxable periods for which it was submitted the supplementary statement of any kind; 4) interest and surcharges relating to taxes and withholding due according to the original statements for the amounts resulting from validly submitted supplementary returns. As already 'mentioned, they remain in any case excluded from the amnesty, except as specified in Chapter X, the tax payable following the liquidation of tax returns in accordance with Articles 36-bis and 36-ter of the Decree of the President of the Republic n. 600 of 1973. These taxes as well as 'their interests and surcharges, thus remain due in case of submission of the supplementary return, regardless of the mode' of adopted integration. Any refunds of withholding taxes, tax credits and advance payments resulting from the aforementioned settlement of tax returns continue, therefore, to follow their progress and amounts may not under any circumstances be offset by the amounts to be paid based on the statements integrative. 2. Effects of failure to file intregrative statements. Article. 57, paragraph 2, provides that the terms of assessment that are not due at 31 December 1991 shall be extended by two years relating to the tax periods not covered by the supplementary statement. That extension is applicable also in cases where the supplementary declaration submitted is invalid. The terms of assessment extended under this provision are as follows:
New time-limits for the assessment period Declaration Tax Declaration presented omitted
- - - --- 1984 31 December 1993 1985 31 December 1993 31 December 1994 1986 31 December 1994 31 December 1995 1987 31 December 1995 31 December 1996 1988 31 December 1996 31 December 1997 1989 31 December 1997 31 December 1998 1990 31 December 1998 31 December 1999 pursuant to Article 57, paragraph 2, last sentence, the provision in question does not cause a further extension of the deadline for the assessment in relation of those taxpayers for whom in relation to the years 1983 and 1984 and 'already' operating the extension of the aforementioned periods of suspension provided for in Article 19 of Decree-law no. 69 of 1989, with amendments, by Law no. 154 of the same year. The aforesaid extension of the deadline for the assessment does not apply with respect to persons who have made use of the postponement of the deadlines for submission of the declaration provided for in Article 14 of Decree-Law no. 69 of 1989, ratified by Law no. 154 of the same year, exposing an income less than the amount resulting from the application of special coefficients provided by law for which it remains stationary for the purpose of the deadline of 31 December 1994. It points out that Article. 55, paragraph 10 of Law no. 413 of 1991 It decided that, in respect of the entities referred to in Article. 9 of Legislative Decree n. 70 of 1988 and those subject to the provisions on accounting 'public, the findings related to all the years for which and' was postponed the deadline for submission of the declaration and which have not been defined pursuant to that law must still be made, under penalty of forfeiture, by 31 December 1995. 3. Suspension of time limit for use and appeal. In the period 1 'January - 1' in June 1992 and 'also planned, regardless of the submission of supplementary statements, suspension of the period for appeal or challenge. Consequently, the tax periods for which they have been notified of tax assessments after 1 'November 1991 may be subject to additional tax return even though as at 1' January 1992 has not yet produced any appeal. Similarly they must also be considered pending the tax reports to years in dispute for which, after the abovementioned date of 1 'November 1991, decisions of courts were not contested within 60 days of the notification have been notified. Obviously, after 1 'June 1992 will be' care of the taxpayer who does not wish to join the assessment or decision provide for the lodging of appeals and appeals in respect of limitation periods, in order to avoid that the notified measures will make final . Subject to valid supplementary statement, the lodging of appeals and the appeals not 'however, be required in the following cases involving termination of the dispute: 1) statement with automatic definition required under Article 34; 2) Simple supplementary declaration under Article 36, in which the entire taxable income resulting in part from ascertainment is indicated in art. 41-bis of Presidential Decree no. 600 of 1973; 3) Simple supplementary statement relating to tax periods for which they have been notified of tax assessments after 30 September 1991 in respect of which the extinction of the dispute is obtained fruendo franchise in art. 37; 4) additional tax return with automatic definition required under Article. 38, related to tax periods for which the assessment notices were served after 30 September 1991; 5) Simple supplementary return filed by withholding agents pursuant to Art. 63, which corresponds with the full amount of withholding or more deemed established.
Chapter V
METHOD 'AND DEADLINES
SUPPLEMENTARY DECLARATION 1. Content The accompanying statement must be submitted, under penalty of nullity ', on models consistent with those approved by Ministerial Decree 29 January 1992, published in Ordinary Supplement no. 20 to the Official Gazette no. 25 of 31 January 1991, as amended by subsequent ministerial decree 13 February 1992, published in the Official Gazette no. 39 of 17 February 1992. The statements should be sent to the Office or Service Center of competent direct taxes based on the tax domicile of the registrant at the time of submission of the supplementary return. Heirs shall file the supplementary statement to the Office or to the relevant department Center based on the last tax domicile of the deceased taxpayer. Unlike the provisions for income tax returns and withholding agents - which, pursuant to the first paragraph of art. 12 of Presidential Decree no. 600 of 1973, may also be submitted to the Office of the City - the supplementary statement, by express provision of Article. 32, paragraph 2 of Law 413 of 1991, must necessarily be mailed by registered mail without return receipt. In accordance with art. 12, second and third paragraph, of Presidential Decree no. 600 of 1973, these supplementary statements are considered made on the day in which they are delivered to the Post Office and the proof of their presentation and 'date of receipt of the registered letter; no other evidence can 'be invoked in contrast to the findings of this document. Under Article. 57, paragraph 4, last sentence, shall be considered valid even in the supplementary statement sent to incompetent office, provided that the delivery has taken place within the period of 1 'June 1992. The accompanying declarations must be signed, in accordance with art. 8 of the decree of the President of the Republic n. 600 of 1973, by the person concerned or whoever has the legal or contractual representative. In the case of persons other than natural persons requires the signature of the legal representative and, failing that, of those in the administration even de facto, or the contractual representative as well ', in the case of companies' and entities subject to corporate income at which there is a monitoring body, the individuals that make it up, or the President if it is a collective body. Not signed by the taxpayer or representative entails the nullity 'of the explanatory statement, while in the case of non-subscription of the members or the chairman of the control body the supplementary statement remains valid. The accompanying statement must be sent by 1 'April 1' June 1992. The taxpayers heirs died in the period from 1 'December 1991 until 1' June 1992 can submit supplementary statement, in respect of taxes paid by those taxpayers, by 30 September 1992. In derogation from the general rule of Article. 9, paragraph 7 of the Decree of the President of the Republic n. 600 of 1973, is not 'allowed to submit supplementary returns within one month after the due date. Each contributor can 'submit, in reference to their tax situation, only one supplementary return, albeit with separate presentation of the data required in relation to each tax period to which the declaration itself refers to the mode and' integration prescribed to heal individual tax periods. Can 'However happen that particular subject that you' already 'said (heirs, company' incorporating or resulting from the merger, processing, etc.) Submit two additional submissions, one in reference to its tax position and the other in reference to the tax situation of different subjects, such as a deceased taxpayer, a company 'merged or transformed, etc.
Chapter VI
CONTENT OF THE STATEMENTS
SUPPLEMENTARY AND PAYMENTS 1. Contents of supplementary statements. Art. 33, paragraph 1, specifies that the supplementary statements are not entitled to a refund of withholding, estimated tax payments, tax credits not previously declared it 'for recognition of exemption or relief not requested earlier, ie deductions d 'setting different or greater than those originally declared it' for the exercise of options. It is stated, altresi ', that supplementary declarations do not exert any effect for the purposes of the equalization tax calculation. In the light of this provision, as already 'mentioned, and' can then deduct the amount of tax due under the supplementary return, withholding and estimated tax payments previously undeclared, saves the irrelevance of any claims emerging from the deduction of these amounts. And 'rule also deductible from the tax due under the supplementary return (except that this is not presented in accordance with art. 38) the amount of taxes paid by the taxpayer on the basis of the original declarations submitted over the month or in the cases where the supplementary declaration under Article have been submitted. 33, paragraph 1, second sentence of the law n. 413 1991. E 'can also be deducted from the tax due under the supplementary return (remaining always saves the irrelevance of any credits): the tax credits for foreign income, according to art. 18 of the Decree of the President of the Republic n. 597 of 1973 and art. 15 of the Consolidated Law on Income Tax, previously not required; tax credits for dividends distributed by companies' and organizations, under Law no. 904 of 1977 and art. 14 of the Consolidated Law on Income Tax, previously undeclared; tax credits for cash registers in art. 3 of Law no. 18 of 1983, previously not required; tax credits for hauliers in art. 13 of Decree Law no. 90 of 1990, ratified by Law no. 165 of the same year, as amended, previously unreported. You not ', however, can be deducted from the tax due under the supplementary return the tax deductions provided for in Articles 15, 16 and 16 bis of the Decree of the President Republic n. 597 of 1973 and Articles 12 and 13 of the consolidated law on income tax, not highlighted in the original tax return or the model 101 or greater than those originally declared. It remains, however scomputabile, the share of the aforesaid deductions which, although highlighted in the original statement, not 'been scomputata said sums being insufficient for gross tax relating to income deductions which they refer, if the deduction itself becomes possible for the amounts due declared integratively. It should be noted, however, that in art. 38, paragraph 2, notwithstanding the foregoing provisions, and 'was made clear that, when integrated with automatic definition to cover periods not established, the tax deductions, deductions and tax credits can not however be recognized by more than that resulting from the original statement. The accompanying statements, both simple and with automatic effect, are aimed exclusively to the definition of tax debts and can not therefore be entitled to fulfill other purposes for which the corresponding shares were not exercised in due time. Consequently, the request made in the supplementary statement of total or partial exemption or reduction of IRPEG ILOR must be considered as not included. In the compilation of the supplementary declarations taxpayers, in indicating a higher income or higher taxes than those highlighted in the original declaration, they must take into account altresi 'that, for the application of the amnesty provisions shall be considered independently of the declared 'existence of investigations and the date on which they may have been notified, in the original declaration income, losses, gross and additional taxes on display in the supplementary statements provided by the following provisions:
a) articles 14 to 19 of the decree-law of 2 March 1989 n. 69, converted with amendments by Law 27 April 1989 n. 154, that the statements made in 1989 by entrepreneurs in accounting regime 'simplified and the artists and professionals that, making use of the terms therein deferral, could produce additional submissions of the original ones;
B) Articles 5 to 8 of the Decree-Law of 25 November 1989 n. 383, lapsed for failure to convert but whose effects were ratified by art. 1, paragraph 2, of the law 18 November 1991 n. 363, ie of the buildings tax amnesty declarations produced in the year 1989;
C) art. 14 of Law 29 December 1990 n. 408. These are the statements made by 30 November 1991 by taxpayers who have made use of the so-called "active repentance" integrating the content of the original statements and paying the surcharges referred to by that provision. Please note that taxpayers living in areas of the Lombardy region affected by the floods of July and August 1987 showed the bodies provided for by art. 11, paragraph 2, of the Law of 2 May 1990 n. 102, should refer to the results of the original statements so 'as are supplemented by the same instances. Again as regards the compilation of supplementary declarations should be remembered, altresi ', that are considered validly submitted and not already' omitted, contrary to what is stated in Articles 1, fourth paragraph, letter d), and 8, last paragraph, of Presidential Decree the Republic n. 600 of 1973: 1) tax returns and withholding tax returns submitted before 30 November 1991 with more than one month even if late in which have been submitted to incompetent office; 2) the tax returns submitted within the term incompetent to office; 3) certificates of withholding referred to in subparagraph d), paragraph 4 of Art. 1 of the Decree of the President of the Republic n. 600 of 1973, presented in lieu of the tax return, even in the absence of the conditions required in the same art. 1. 2. Payments. The amounts due according to the explanatory statement or the appropriate application of Article. 57, paragraph 6, shall be paid through delegation to authorized banks or by deposit slip or postal current account to the dealer of the collection. The modules must conform to those approved by ministerial decree. With regard to the payments of withholding agents, please refer to the instructions in Sec. IX. Please note that by decree of March 18, 1992, published in Official Gazette no. 85 of 10 April 1992 were dictated the mode 'of payment by postal account at the Dealer of taxes due for the facilitated definition of tax debts; by decree, instead of 12 March 1992 published in the Official Gazette no. 81 of 6 April 1992, have been regulated the modalities' of collection by direct payment to the Dealer; Finally, by decree of 14 March 1992, published in Official Gazette no. 89 of 15 April 1992, the modalities' payment by proxy to banks were approved. The payment should include all taxes related to ordinary income tax, regardless of the mode 'of the chosen integration and the fact that the amounts relate to tax periods for which and' was served notice of assessment or periods not established as well 'sanctions due in the event of a supplementary statement with formal settlement of disputes relating to infringements. As regards, however, the taxes related to income subject to separate taxation, the same should not be paid but will be entered in the register by the competent offices on the basis of the results of additional submissions. Please note that in relation to the tax periods covered by supplementary return for which the related taxes as well as' interests, as defined in Articles 15 and 20 of the President of the decree have been notified of tax assessments and entered in the register and paid the Republic 602 1973 taxes due on the basis of this declaration should be reduced by the aforementioned amounts recorded in the register and paid. If in a tax period the sums listed provisionally paid and are higher than those payable under the supplementary return, the excess will form 'subject of reimbursement by the Tax Office which carried out the investigation as seat of supplementary statements control. Therefore, such can not 'surplus be offset by the amounts owed due to the explanatory statement in relation to other tax years. The tax payments and withholding taxes due under the supplementary return, or the appropriate instance of art. 57, paragraph 6, should be made in three installments of equal amount during the following periods: 1 'April 20 May 1992; 1 'July 31 July 1992; 1 'July 31 July 1993. The taxpayers heirs died in the period from 1' December 1991 at 1 'June 1992, for which the deadline for submission of the supplementary return, and' extended to 30 September 1992, must make their payments on account of : 40 per cent, by 30 September 1992; 30 percent, by 31 January 1993; 30 percent, by 30 September 1993. This is without prejudice the possibility 'for the taxpayer to pay the amounts due under the supplementary return in a single payment by the due date for payment of the first installment. Please remember that in case of missing, late or insufficient payment of the amounts due on the basis of supplementary declarations, the tax offices or service centers will provide to recover amounts owed by applying the surcharge of 40 per cent and interest in the amount of 9 per cent per annum. The surcharge and 'reduced to 3 percent if the payment is made within the three days following the expiration. In the event that within the control of supplementary statements Offices encounters of a incomplete and / or non-truthfulness' of the data and elements taken as a basis for the application of the coefficients (for the purposes of determining the applicable percentage within the Automatic Measurement taxes levied for periods not verified), about major amounts due and not paid applies, in addition to the aforementioned concern, the surcharge by 80 percent. In this case, the tax definitively due not 'in any case exceed the amount determined by applying the criteria in art. 38, paragraph 2, second and third period. Still apply the surcharge in the amount of 40 percent in the case of calculation errors in the determination of the alternative percentage. Attention is drawn to the taxpayers in order to needs', for the effectiveness of the presented additional submissions, the regular execution of payments on the basis of the sums owed to them. This' because Article. 32, paragraph 4, of Law no. 413 of 1991 states that additional submissions produce effects that the condition taxpayer regularly performs the payments of those payments as well as' interest and surcharges registered as a result of the liquidation of the same statements. Therefore, the supplementary declaration takes effect only on condition that the sums owed to them on the basis of being paid within the deadlines prescribed by law, or, in the case of omitted or insufficient payment, provided that the taxes, surcharges and interest due to following a role entries made by the offices to be paid before the beginning of the recovery procedure provided for in title II of the coercive decree of the President of the Republic n. 602 of 1973. it would point out that Article. 59 of Law no. 413 of 1991 establishes that the amounts due in relation to the tax periods for which and 'requested the termination of the dispute, in accordance with art. 34 of the Act, may be spread over a maximum of five years, without the payment of interest, if the amount of such amounts exceed 500 million for each tax. Article. 4 of the Ministerial Decree of 29 January 1992 ordered that the installment amounts 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 .
Chapter VII
RULES 'OF INTEGRATION AND DEFINITION OF RELATIVE
A TAX OR MORE TAXES Preamble. In Articles 32, 34, 36, 37 and 38 are established mode 'of integration relating to the tax periods for which it is meant to benefit from the facilitated definition of situations and tax debts. In particular, it is necessary to distinguish between cases of additions related to taxes or higher taxes and those relating to disputes concerning irregularities' formal. As for the facilitated definition of the tax periods for which and 'omitted the presentation of the income statement that have been shown in an incomplete or inaccurate way, you may submit the following additional statements: 1) supplementary statement extinguish the dispute for the periods tax for which notices of assessment have been notified by 30 September 1991 (art. 34); 2) Simple supplementary tax return for the tax periods for which notices of assessment have been notified by September 30, 1991, as well as' partial tax assessments pursuant to art. 41-bis of the Decree of the President of the Republic n. 600 of 1973 notified by 1 'June 1992 (art. 36); 3) Simple supplementary tax return for the tax periods for which notices of assessment, other than partial were not notified in art. 41-bis of the Decree of the President of the Republic n. 600 of 1973, by 30 September 1991 as well as' for the tax periods for which notices of assessment, other than partial were notified in art. 41-bis of the Decree of the President of the Republic n. 600 of 1973, from 1 'October 1991 at 1' June 1992 (arts. 32 and 37); 4) Automatic additional tax return for the tax periods indicated in the preceding n. 3 (art. 38). In case of submission of these supplementary statements by merchants activities' business, art. 33, in paragraphs 7 to 10, you can make the accounting adjustments resulting from the application of the rules on amnesty. Article. 35 provides, however, the chance 'to pay off pending at 1' in January 1992, having as their object pecuniary penalties and surcharges for offenses that do not include tax application. Article. 57, paragraph 6, it allows also to those who on the date of 30 September 1991 have lost their representation of the taxable person or of the defaulting party, to define the gradients related to the application of fines and surcharges for which they are responsible in solid with the taxpayer or by the defaulting party. Article. 62-bis has the inapplicability 'of the administrative sanctions provided for in Article. 92 of the Decree of the President of the Republic n. 602 of 1973, with respect to persons who have exhibited in the declarations submitted before 30 November 1991 taxes or withholdings that is not 'been made the payment within the terms and for which the same payment has been or will be executed within the time limits specified therein . Article. 63, finally, it provides for special mode 'integration of the statements of withholding agents. The different modes' of integration and definition mentioned above are examined in this chapter and in subsequent years, following by referring, as regards the supplementary declarations referred to in paragraphs 1 through 4 above, the tax periods established and not established. 1. Mode 'integration relating to tax periods established. 1.1. Generality'. Articles 34 and 36 of Law no. 413 of 1991 provide specific modalities 'of integration for the tax periods for which notices of assessment have been notified by September 30, 1991. For tax periods for which the tax assessments were reported in the period from 1' October 1991 1 'June 1992, other than partial investigations under Article. 41-bis of Presidential Decree no. 600 of 1973, the taxpayer can ', instead, use the mode' of integration provided for under Articles 32 and 37 and art. 38 of the same Law. 413, which are explained in the following paragraph 2. With regard to partial investigations under Article. 41-bis of Presidential Decree no. 600 of 1973, notified until 1 'June 1992, taxpayers may submit simple supplementary statement pursuant to art only. 36 of Law no. 413. There remain obviously excluded from the definition facilitated the assumptions of assessments become final on 31 December 1991. To this end, it is recalled that the finding notified by the competent Tax Office and 'definitive when not against it' was presented in 60 days from the date of notification, valid appeal with the Tax Commission of 1 'grade. Similarly, the relationship becomes final and the dispute can not 'be considered pending when the contentious procedure and' closed with the decision or judicial ruling. Must also be considered final, the effects of the introduction of supplementary statements, the income tested, and that 'was challenged only in relation to the imposition of administrative sanctions. particular hypotheses are configured WHEN 'is controverta regarding the finality' the assessment or if recourse is against the role or notice of default, by pleading the failure notification of assessment. In such cases, if the taxpayer has presented simple supplementary return or automatic effect under the assumption that the report is still pending, the validity 'of the supplementary return can not' depend on the outcome of the litigation. The proceedings in progress and the time limits for recourse or appeal pending on 1 'January 1992 and starting as they shall be suspended until 1' June 1992. However, the judgments for which was fixed hearing for debate during the period they would have suspended the hearing it only on request of the taxpayer who show their willingness to submit supplementary declarations. It should, however, 'stated that, even if the taxpayer does not exercise the right' to ask the suspension of the proceedings in progress, can 'still, within the prescribed period, submit supplementary return, with mode' extinctive or simply pouring the amounts set depending on the state of the dispute when and 'entry into force of the law. Note also, that is no less the effect of the stay of proceedings in cases where the taxpayer, in the audience discussion, have asked for that stay, claiming to avail itself of the provisions for the facilitated definition of the dispute, but however, within the prescribed period does not present the supplementary statement. After 1 'June 1992 if the taxpayer makes use of the definition of art. 34, judgments are extinguished by ordinance subject to the performance on the copy taxpayer, also photocopy, of the Explanatory Statement, with the receipt proving that they are already. And the same 'office revoked on alert in the event that, in liquidation, emerge causes of disability' of the explanatory statement to the resulting failure to extinction of the dispute. In the event that the taxpayer present simple supplementary statement pursuant to art. 36, after 1 'June 1992 judgments are suspended, restricted to higher taxable income declared, subject to the performance on the copy of the taxpayer, also photocopy, of the Explanatory Statement, with the receipt proving that they are already. After 1 'June 1992 is obviously less suspension of the period for appeal and appeal and, therefore, the taxpayer will have to' pay especially careful not to expire with those deadlines without appeal or have appealed the court's decision. Otherwise the investigation, namely that decision will become final and will ', then, overwhelmed the partial integration effected during the amnesty, provided that the presentation of complaints and appeals not' necessary in cases involving termination of the dispute . It must finally be noted that, due to the aforementioned suspension of the deadline for recourse or appeal until 1 'June 1992, the time-limits for appeal against the assessment notices or decisions and judgments notified from 1' January 1992 will 'also interrupted by the suspension working legislatively established between 1' August to 15 September. Pursuant to the combined provisions of Articles 34, paragraph 6, 36, paragraph 4, of Law 413, 4, paragraph 3, of the Ministerial Decree of 29 January 1992 1, paragraph 3, of the decree-law 28 February 1992 n. 174, and 27 April 1992, n. 269, until 1 'June 1992 operates the suspension of installment collection of the sums entered in the register on a provisional basis in accordance with Articles 15 and 20 of Presidential Decree no. 602 of 1973. Such suspension work for executive roles made both before and after 1 'January 1992. However, with regard to the roles having overdue payments before the entry into force of Law no. 413 of 1991, the executive action for the recovery of these amounts should not be done only when the taxpayer proves that he presented supplementary statement and to have been responsible for its payment. By June 15, 1992, taxpayers may request the extension of the said suspension of installment collection, presenting application on plain paper, the competent Superintendency of Finance, attaching copies of them, photostat, produced the statement and the receipt proving delivery to the post office the registered letter of transmission. A similar procedure must 'be adopted, if the conditions outlined above, to the amounts entered in executive roles made before 1' January 1992, relating to the installments due and not paid before that date. Collecting installment of the amounts entered on a provisional basis in the roles as implemented as from 1 'January 1992 resumes with the first deadline helpful to taxpayers who do not submit the said application of the collection extension. Carried out the liquidation of the submitted additional submissions, the offices will issue any relief measures for temporary inscriptions relating to the tax periods covered by the statements. In this regard please note that under the provisions of paragraph 5 of Article 39, if, after 1 'June 1992 become final decisions, judgments or assessments concerning taxes relating to periods for which supplementary statements have been presented without of validity 'requirements, the Offices of taxes or service centers must still proceed to enroll in the role of the amounts due according to the above decisions, judgments or assessments. Article. 59, paragraph 1, stipulates that the amounts due for the years' defined under art. 34 are to be calculated net of tax and interest recognized in the role and paid under Articles 15 and 20 of Presidential Decree no. 602 of 1973. It points out that Article. 6 of Decree 26 March 1992, n. 244 introduced the paragraph 1-bis of art. 59 of Law no. 413, according to which, in the case of submission of the supplementary statement pursuant to art. 36, the said amounts entered on the rolls and paid scomputano is only so much determined by applying the same percentage as that resulting from the ratio of taxes or withholdings corresponding to higher taxable income declared and that found. It should also be noted that even in the event that the application to its list has been executed in accordance with art. 11 of the same Presidential Decree no. 602, that 'when there is founded threat to the collection, the taxpayer who has supplementary return, both extinguish the controversy that simple, potra' deduct from the tax resulting from the declaration mentioned in the inscriptions in extraordinary roles, of course in compliance with the conditions above illus - trate for the simple supplementary return (correspondence between the tax actually paid resulting from same explanatory statement and the amounts recognized in these extraordinary roles). To take advantage of the deduction of the amounts entered on the rolls and paid, the supplementary return must 'be accompanied by a photocopy of the tax assessments, if any, and deposit receipts which show the causal of payment, or the declaration of the competent tax office, related to causal. It is recalled that the amounts might result in credit will be repaid by the Offices who dismiss the supplementary statement and can not be counted as a deduction of the amounts paid relative to other tax periods covered by the same supplementary statement. It is, finally, that even taxpayers living in the municipalities of eastern Sicily hit by the earthquake of December 1990, as well as' the institutions referred to in Article. 9 of Legislative Decree n. 70 of 1988 and those subject to disposisioni regarding accounting 'public may submit additional statements within the meaning of Articles 34 and 36 whether or not the statements of income in relation to the tax periods have been submitted for which notices were served to assessment by 30 September 1991. 1.2. Supplementary return extinguish the dispute (Art.
34). 1.2.1. Generalities' extinguish the supplementary statement of the dispute concerns the tax periods established and involves the acceptance of a fee established by law, the taxable income or taxable income of the majority or the smaller loss established by or determined by judicial organs. The extinction work provided they are regularly made their payments. The accompanying statement extinctive can 'be submitted both in the hypothesis that has been produced original statement both in the case of omission of the same, in accordance with the rules relating to the two different cases contained in paragraphs 1 and 2 of Article 34. Devesi, however, clarify that fall within the objective of the provision in question any dispute relating to taxes or higher taxes assessed. They can not be defined in accordance with art. 34: disputes relating to the settlement to be effected in accordance with articles. 36-bis and 36-ter of Presidential Decree no. 600 of 1973, also in relation to the additional submissions set out in paragraph 1 of article. 33 of Law no. 413 of 1991, which is presented in accordance with Decree-Law no. 429 of 1982; disputes concerning taxes abolished; disputes relating to the assessments received after September 30, 1991; disputes relating to partial tax assessments pursuant to art. 41-bis of Presidential Decree no. 600 of 1973. 1.2.2. Supplementary return extinguish the dispute
absence of courts decisions (art. 34, paragraphs 1 and 2
). For tax periods for which and 'state notified assessments based on adjustments or no later than 30 September 1991 and' determined that the taxpayer can 'ask for the extinction of the dispute by paying the taxes related to taxable:
to ) not less than the sum of 60 percent of taxable assessed from the office, or set out in the decree of summons in criminal proceedings, and 15 percent of that declared by the taxpayer;
B) equal to 65 percent of taxable ascertained whether, despite having been presented with the original statement, was not there a taxable income shown for one or both taxes;
C) equal to 70 percent of taxable assessed if and 'omitted the original statement. The taxable amount as set out in the decree of criminal proceedings citation is relevant only in the absence of a notice of assessment and provided that the basis of that decree is possible to infer the entities' taxable income. It must, however, be paid a tax of at least 20 percent additional tax accrued by the Office. From this small balance may 'be deducted, as explained previously, the amount of taxes and interest already' entered on the rolls and paid. If the certification would cover both the personal tax that the local income tax, the obligation of that minimum payment is to be met in respect of each tax. The obligation of payment of that minimum amount does not apply if you ask the extinction of the dispute in the presence of decisions of courts with the modalities' described in the following paragraph. As already 'mentioned, this mode' extinction can not 'be required in disputes arising from partial investigations under Article. 41-bis of Presidential Decree no. 600 1973 it 'for those relating to the assessments received in the period from 1' October 1991 at 1 'June 1992. In order to determine the taxable amount to be declared, in the presence of more 'assessment notices for the same tax period and' need to refer to the more 'recent date in which the effects of prior finding are also included. Under the provisions of article. 34, paragraph 1, last sentence, though some taxable items found are not disputed by the taxpayer related taxes remain due for the entire amount of those items and the same is not taken into account in the supplementary statement. Therefore, if, for example, on appeal the taxpayer has made compliance with respect to a part of taxable or taxable most determined by the Office of the taxes charged on the portion of taxable uncontested remain entirely due together with the relevant sanctions (and They should not be paid by the taxpayer according to the explanatory statement). To the purposes of the 60 percent art. 34, paragraph 1, taxable most uncontested be deducted from taxable assessed by the Office. This criterion also applies to the income stated in the supplementary statement submitted pursuant to Law Decree n. 429 of 1982. Exemplifying this assumption, in the presence of a taxpayer who has declared for 1987 taxable income of L. 24,000,000 which the Tax Office has established an income tax of 50 million pounds and has appealed not disputing only 5 of the 26 million of taxable most established, the supplementary statement will produce 'effects extinguish if will be' declared an income of (45 million x 60%) + (24 million x 15%) = 27,000. 000 + 3,600,000 = 30,600,000. The tax payable under the supplementary return, and 'equal to L. 2,244,000 determined as follows: tax on asessment resulting from the supplementary return increased by more uncontested tax (30,600,000 + 5,000,000 = 35,600,000) 8,994,000; less; corresponding tax asessment said increased the most part uncontested tax (24,000,000 + 5,000,000 = 29,000,000) 6,750,000 2,244,000 difference. As mentioned above, if in the original statement have not been shown, for one or both taxes, taxable income, the dispute shall lapse if the supplementary statement are exposed taxable not less than 65 per cent of those confirmed by the purpose of these taxes. The provision in question allows you to present the supplementary statement extinguish the dispute, even if it was submitted late declaration after the month if, before the date of the first 'in October 1991 it was notified by the Office assessment notice because' considered omitted the original statement pursuant to art. 9, paragraph 6 of Decree No. 600/1973. In that case, the taxable amount to be indicated in the explanatory statement will be 'given by the sum of 60 percent of that found and 15 percent of that specified in the original statement considered valid by these rules. It is pointed out that in the cases mentioned above the supplementary statement is not entitled to the reimbursement related to taxable belatedly declared. Assuming that the original statement setting out an income totally or partially exempt, are examined the two situations which may occur Due the Office's assessment: if and 'was declared a totally exempt income and the Office has not recognized in whole or in part the right to exemption, the taxpayer potra 'settle the dispute exposing, during the supplementary return, a tax equal to 65% of the taxable income ascertained; if and 'it was declared a partially exempt income and the Office resulted in a higher taxable income, even if only through recognition of a minor exemption, the taxpayer potra' settle the dispute exposing upon further statement a tax equal to the sum of 60% of the taxable income ascertained and 15% of the taxable income declared. In this regard, it should be noted that the measure of refusal to exempt, although usually considered the first act relevant for considering and as such be challenged, does not constitute a notice of assessment and in fact does not expose a taxable income; Therefore, in such cases, it can not 'be presented the supplementary statement pursuant to art. 34 and 36. Special rules are dictated for the extinction of disputes in cases in which it is declared in the presence of leaks and / or ascertained. This' may 'occur not only for the companies' capital and equivalent bodies, but also for individual businesses and the companies' business people (relatively IRPEF payable by shareholders) in accounting' ordinary regime. If the original statement exhibited a loss, the Office's investigation may 'have resulted in the determination of a lower loss or income. In both cases, the purpose of a proper compilation of the supplementary declaration which includes the automatic termination of the dispute, it must 'to calculate the 60% of the difference between the amount determined (income and lower loss) and the declared (loss) per which must 'be corrected the reported loss. It is noted that in cases where the automatic extinction of the dispute involves the definition of a loss, the latter potra 'be offset by any taxable income of the five subsequent tax years, except those for which the taxpayer has requested the automatic definition under Article 38 as more 'shown below. Similarly, if the application of Article 34 has led to the definition of taxable income, this may be defined less any tax losses of the previous five years. For the original declaration at a loss, the possible hypotheses can be so 'summarized:
Income Income Loss or loss or loss defined declared established for integration
- - - - 200,000 400,000 + 160,000 + (1) - 500,000 - - 200,000 (2) - 400,000 to 300,000 - 340,000 (3) (1) 60% of (+ 400,000 - (-200.000)). . . . . . . . . . . . . . . . . . . . . . = 360,000 + said. . . . . . . . . . . . . . . . . . . . . . = - 200,000 defined. . . . . . . . . . . . . . . . . . . . . . . + 160.000 (2) 60% of (0 - (-500.000)). . . . . . . . . . . . . . = 300,000 + said. . . . . . . . . . . . . . . . . . . . . . = - 500,000 defined. . . . . . . . . . . . . . . . . . . . . . . - 200,000 (3) 60% of (- 300,000 - (-400.000)). . . . . . . . . . . . . . . . . . . . . . . = + 60.000 stated. . . . . . . . . . . . . . . . . . . . . . = - 400,000 defined. . . . . . . . . . . . . . . . . . . . . . . - 340,000 It should finally be noted that, in case of reduction of the loss under Article. 34, the taxpayer who has been granted, for subsequent years, the extent of the loss carryover corresponding to that shown in the original statement, and reduced by virtue of Article. 34 the same, in order to avoid the assessment action of the Office share for the mentioned tax years must 'define them with mode' for easy integration, taking into account the reduction of the loss or operated with the automatic. The last part of the second paragraph of art. 34, governs cases in which the original statement was omitted and prescribes, in this case, the taxpayer, for the extinction of the dispute, must agree with the taxable supplementary return reduced by an amount determined by equal to 30%; consequently, the tax that will result 'due under the supplementary return will not have to' be less than that corresponding to 70% of the tax assessed. 1.2.3. Supplementary return extinguish the dispute
presence of courts decisions - (Art. 34,
paragraphs 8, 9 and 10). Paragraph 8 of art. 34 provides that in the event that the date of 1 'January 1992 has been filed the decision of first instance, the supplementary return extinguish the dispute shall bear a higher taxable income not less than the greater of the following amounts: 1) 20% of the higher taxable established by the Office; 2) 80% of the greater taxable amount determined by the Tax Court. On the basis of these percentages, the taxable amount defined in accordance with Article 34 in the following cases is equal to the one indicated in the last row of the table below: Declared. . . . . . 1000 1000 1000 1000 Ensured. . . . . . 1200 1200 1200 1200 Decided. . . . . . . . 1020 1100 1200 1000 Defined. . . . . . . 1040 1080 1160 1040 The paragraph of Article 10. 34 provides that for the tax periods ending in the dispute loss is extinguished if in the explanatory statement and extinctive 'indicated a reduction of the reported loss of not less than:
a) 30% of the total amount of the reduction of the assessed loss and the possible tax ascertained;
B) 80% of the total amount of the reduction of the assessed loss and possible ascertained taxable recognized with the first instance decision. the basis of these rules, in the following situations, the definition of will take place 'dispute to the amount shown in the last column.
loss
Loss Income Income Income loss defined for declared ascertained dec. in 1 'gr. Integration
- - - - - 100 - - 40 - 52 - 100+ 100-20 - 36 to 100 + 300 + 30 + 20 Hypothesis n. 1: compares a) with b) and you choose the value it brings to define the loss less high or higher income:
a) = 0.30. (0 - (- 100)) = 0.30. (+100) = +30 (Reduction of loss) -100 + 30 = -70 (loss definable integration)
b) = 0.80. (- 48 - (- 100)) = 0.80. ( + 60) = 48 + (Reduction of loss) -100 + 40 = -52 (definable loss for integration) for the purposes of the amnesty should be referred to the loss of - 52 so 'as determined in step b). Option no. 2: compares a) with b) and you choose the value it brings to define the loss less high or higher income:
a) = 0.30. (100 - (- 100)) = 0.30. (+200) = 60 + (Reduction of loss) -100 + 60 = -40 (loss definable for integration).
B) = 0.80. (- 20 - (- 100)) = 0.80. (+ 80) = 64 + (Reduction of loss) - 100 + 64 = -36 (loss definable for integration). Under the amnesty ends is referred to the loss of - 36 so 'as determined in step b). Option no. 3: comparing a) with b) and you choose the value it brings to define the loss less high or higher income:
a) = 0.30. (300 - (- 100)) = 0.30. (+400) = 120 + (Reduction of loss) - 100 + 120 + 20 = (income definable integration)
b) = 0.80. (30 - (- 100)) = 0.80. (+ 130) = 104 + (Reduction of loss) - 100 + 104 + 4 = (income definable integration) for the purposes of the amnesty should be referred to the 20 such 'income as determined in step a). In the event that the date of entry into force of the law has been lodged decision to courts of higher grade than the first, the modalities' definition provided for the extinction of the dispute are substantially similar to those described above with the only change in the applicable percentages . In particular, paragraph 9 of article. 34 states that the supplementary declaration must bear a greater tax of not less than the greater of the following amounts: 1) 15% of the higher taxable ascertained from the office; 2) 90% of the taxable majority decided by the Commission. The following paragraph 10 provides, however, that if the original declaration was exposed to a loss, the dispute shall lapse if the explanatory statement and extinctive 'indicated a reduction of the reported loss not less than the greater of the following amounts: 1) 15% the total amount of the reduction of the assessed loss and possible ascertained taxable; 2) 90% of the total amount referred to in point 1) recognized with first-degree decision. Since the provisions under review SIZE otherwise the percentages paid by taxpayers depending on whether or not "filed the decision" of courts, it is appropriate to clarify that pursuant to art. 38 of Presidential Decree no. 636 of 1972, "the decision and 'published in the grounds by deposit in the Secretariat ..."; from these legal requirements shows that the deposit of the decision from which follows the publication of the same concerns not only to the storage device, but rather 'the device store and motivation, which is an integral and explanatory of the device itself. Therefore, for the purposes of the provision under review must, in general, to refer to that moment. However, for the purpose in question and waiting for the rationale of the provision, it is relevant only in the storage device, if the same emerge directly and unequivocally the elements necessary for the definition. Finally, with regard to the arrangement went by paragraph 9, for the purposes of taxable quantification, implementation problems may arise in the presence of decision made by the Central Tax Commission or to the Court of Appeal or the Supreme Court ruling. And 'well-known fact that these organs are judges of legitimacy' and not merit. Therefore, in cases where such courts, stating a principle of law, cassano the contested decision and refer to another section of the same committee of appeal or, failing that, any other committee of appeal, or to another of the Tax Commission central, to renew the judgment, would lack the parameters for determining the taxable amount to be exhibited in the explanatory statement. Consequently, the distinguish between decisions and judgments, but do not relate specifically to the merits of the case and the determination of the taxable income, let them stand unequivocally and those that do not meet such requirements. This 'place, only in the presence of the above mentioned requirements decisions and judgments of courts reviewing assume relevance for the purposes of calculating the taxable amount to be exhibited in the explanatory statement as if by the judicial decisions they can not be inferred that information, it will be necessary' refer to the calculation in question, the last decision by the court on the merits and not quashed. 1.3. simple supplementary return (arts. 32 and 36). The simple supplementary return can 'be submitted for: tax periods for which and' state assessment notice by 30 September 1991; tax periods for which and 'state notified by 1' June 1992 notice of partial investigation pursuant to Article 41-bis of Presidential Decree no. 600 of 1973; in relation to such periods, the simple supplementary return can 'be used to stop all or part of the matter of the litigation. For each tax period for which it is presented simple supplementary return must be stated more income not less than L. 500,000. It should be noted that the supplementary return can 'bear an indication not only of income or taxable income greater than that originally declared, but also a smaller loss. In the instructions for completing the declaration forms and simple supplement 'it was stated in this regard that in the presence of losses carried forward in the next five years, the same must be reduced by at least L. 500.000 and that, in the presence of reportable loss of less than L . 500,000, the same must be canceled and must be indicated taxable income at least equal to the difference between L. 500,000 and undone loss. Because 'art. 32, paragraph 1, requires that the greatest income of L. 500,000, is declared for each tax period, it should be noted that, in case of two simple integrations for the same tax period, one concerning the income tax to ordinary and the other concerning ones to separate taxation, reference should be made to the total integrated income (ordinary taxation + separate taxation) to check whether it complied with the obligation to declare the higher income provided by art. 32, paragraph 1. In the event that the simple explanatory declaration relating to a separate taxation relates to income, however, a tax period for which 'was also request the automatic definition of the ordinary taxation imposed, the same must be equally showed a higher income, for the purpose of separate taxation, of at least L. 500.000. The integration can 'be done: in reference also to a single tax year; to both local tax effects of income tax and personal tax, or only one of these taxes; in relation to income subject to ordinary taxation and / or those subject to separate taxation. In this regard it is noted that the simple integration in the presence of disputes relating to income subject to separate taxation can 'be made, among other things, also in relation to tax periods for which and' asked for income, not confirmed , subject to ordinary taxation, automatic definition of all taxes in accordance with Article 38. the simple supplementary statement in the presence of assessment notice received by September 30, 1991 is the acceptance of a part of the income or higher income ascertained by less than that established for the extinctive definition in Article 34. in that case the dispute is not extinguished, but continues for the difference and any further tax due does not extend the benefits of the non-application of the interests and fines. According to Article 57, paragraph 3, of the Tax Office, in the presence of additional tax return, can not ', hereinafter referred to formulate, even according to supervening knowledge of new elements referred to in Article 43 of Presidential Decree no. 600 of 1973, new and different tax claims, maintaining its power shall 'control, for the tax period covered by the investigation, definitively exhausted with the same determination. This rule does not apply, however, 'in cases of simple explanatory statement regarding disputes arising from the findings made pursuant to art. 41-bis of Presidential Decree no. 600 of 1973: in such cases, therefore, the Offices can always carry out further investigations, in accordance with the provisions of Article. 41-bis, they may also be based on data and information already 'at the Office aware of the tax at the time when the assessment part. 2. Mode 'integration relating to the tax periods but not recognized. For tax periods not established and those for which and 'was a notice of assessment in the period from 1' October 1991 at 1 'June 1992, other than partial investigations under Article. 41-bis of Presidential Decree no. 600 of 1973, the taxpayer may 'present:
a) automatic supplementary return (art. 38);
B) Simple supplementary return (arts. 32 and 37). The mentioned mode 'of integration can be recommended in cases where it has not been appealed against the assessment notice that they are not the deadline passed for use at 31 December 1991. This is in particular the assessments received after 1 'November 1991. the above mode' integration are examined separately below. 2.1. Supplementary return with automatic definition for
tax periods but not recognized (art. 38). 2.1.1. Generality'. The taxpayer, if it chooses to present the supplementary statement with automatic definition, must define all taxes related to tax periods indicated below. Automatic settlement precludes the Tax Office every opportunity 'to bring investigations into correction or office for the tax periods covered by the supplementary return (with the exception of findings in relation to the income subject to separate taxation, sempreche', with respect to them, the taxpayer, having the right ', has not opted for the ordinary taxation in the original statement). Therefore, this definition makes the final taxable declared with this' anticipation in practice the effects of the expiry of the normal time limits for action forfeiture assessment action. 2.1.2. Periods of tax. Article. 38, paragraph 1, shall, under penalty of nullity ', that the automatic supplementary return must cover all the tax years other than those referred to in Article 34, paragraph 1, and all taxes on income, ie the local and the staff if both result from the statement. Obviously, the automatic definition of Art. 38 and 'permitted even where the declaration of income, outside of cases of tax years closed at a loss or break even, showing only the personal tax or only the local income tax (such as in the case of self-employment income subject only to income tax of individuals but no local tax on income or in the event of a total income taxable for income tax purposes equal to zero or negative). It 's not allowed, however, the automatic settlement for the tax on income subject to separate taxation, for which, as already' stated, can 'be presented a simple supplementary return or supplementary return extinctive of any dispute. It facilitated the definition in Article 38 operates much in the case of submission of the tax return as if such a statement has been submitted, with the exception of cases in which the same has not been filed in any of the tax years condonabili . To this end, it recalls that the first part of paragraph 7 of Article 38 has assimilated to the presentation of the tax return by the competent Office sending the certificate referred to in subparagraph d) of the fourth paragraph of Article 1 of Presidential Decree 29 September 1973 n. 600, where needed, instead, present the tax return, made compulsory by the coexistence of other types of income, as well as those of employment or assimilated. In the event that the taxpayer intends to use the right 'to submit supplementary statement with automatic settlement and one of the taxable period to indicate necessarily that the same explanatory statement has achieved only income from employment paid by a single employer and certificates in the Mod. 101 regularly sent to the financial department, for the same period are not due it 'the percentage increases calculated Tax gross it' the minimum amounts required by paragraph 3 of Article 38. the automatic supplementary return must contain, under penalty of nullity ', the definition required for all tax periods for which the date of 31 December 1991 had not yet expired ordinary limitation periods for the investigation. It 's not required to take account of the tax periods for which the limitation periods for the investigation were extended by Article 19 of Decree-Law no. 69 of 1989, with amendments, by Law no. 154 of the same year and the effect of Article 4, paragraph 2, of Legislative Decree no. 142 of 1991, converted by Law no. 195 of the same year. E ', therefore, optional and not compulsory the automatic settlement request for the following tax periods:
a) 1983 and 1984: with regard to declarations submitted by entrepreneurs and artists and professionals who have not availed themselves of the reopening deadlines for submitting tax returns under Article 14 of the aforementioned decree-law no. 69 of 1989;
B) 1983 (in case of failure to submit the declaration) and 1984 for taxpayers who reside in the municipalities of eastern Sicily hit by the earthquake of December 1990. In order to identify the tax years to be included in the automatic supplementary statement, considering that Article 43 of Presidential Decree no. 600 of 1973 sets at 31 December of the fifth year following the year of the return is filed (the sixth in the event that the declaration is omitted) the time-limit for notification of findings in relation to income tax, please note that should be It is listed in such a declaration, if not affected by different assessment from that in Article 41-bis of Presidential Decree no. 600 of 1973, the following tax periods coinciding with the calendar year 1984 (if not the declaration) 'was presented; 1985; 1986; 1987; 1988; 1989; 1990 service must be included in the explanatory statement of automatic settlement also required the tax periods for which: taxpayers have made use of the terms provided for deferral art. 14 of Legislative Decree n. 69 of 1989, with amendments, by Law no. 154 of the same year, sempreche 'in statements made pursuant to art. 15 of the Decree n. 69 of 1989, have declared taxable smaller than those determined for the corresponding year, based on the factors established by the Prime Ministerial Decree of 28 July 1989 published in the Official Gazette no. 177 of 31 July 1989; the entities subject to the provisions on accounting 'the public can make use of the terms provided for deferral art. 9 of Legislative Decree n. 70 of 1988, with amendments, in Law No. 154 of the same year. The effect of the postponement of the deadlines for filing the return for such YEARS 'are in fact still pending, as of December 31, 1991, the terms of assessment under Art. 43 of Presidential Decree no. 600 of 1973. The notification before 1 'in October 1991, of a notice of assessment different from that part of art. 41-bis of Presidential Decree no. 600 of 1973 for one of the fiscal periods indicated above, involves the exclusion of the period from those which could be included, under penalty of nullity ', the automatic supplementary statement. Disputes concerning these YEARS 'can in fact be defined, in whole or in part, only with the optional presentation of additional submissions in accordance with Articles. 32 and 36 or 34. service must be included in the automatic supplementary return the tax years for which:
a) no 'was presented, legitimately or not, your tax return;
B) they have been notified of partial assessments pursuant to Article 41-bis of Presidential Decree no. 600 of 1973;
C) notices of assessment have been notified in the period from 1 'October 1991 at 1' June 1992;
D) they have been notified of alerts imposition of formal sanctions for violations;
E) were notices of assessment of income subject to separate taxation (although the related controversies are the subject of self-declaration or simple supplement extinctive);
F) were notices of assessment or the imposition of formal sanctions for violations related to the obligations of withholding agents;
G) were notified of the exemption requests rejected measures presented by taxpayers which was not followed by notification of the tax assessments of the declared exempt income, or which was followed by the notification of tax assessments after September 30 1991. In relation to the tax periods referred to in point a) it is noted that according to the provisions in paragraph 5 of Article 38, for the automatic settlement for the tax years for which 'no' was presented "the tax return must be paid the minimum amount provided for therein. The reference in the said Article. 38, paragraph 5, of the periods for which "is not 'presented' tax return (which has replaced that the" failure to submit "of the statements contained in article 19, paragraphs 5, 6 and 7 of Decree-Law n. 429 of 1982), clarifies that the automatic tax definition is mandatory for not only for the tax years in which 'was omitted the presentation of the tax return that he should instead be presented, but also for those in which the taxpayer was entitled not to submit the same declaration 'cause, for example, was not produced any income. Obviously there is the compulsory inclusion in the explanatory statement with request for automatic definition of the tax periods for which the individual taxpayer did not have the ability 'to act or could not be attributed subjectivity' tax purposes of income tax for individuals other than individuals (for example, periods prior to the establishment of a society 'or subsequent to its dissolution). The inclusion in the automatic settlement request for the tax years in which no and 'been generated any income and' justified, besides' The wording of the provision in question, even by the need 'to define YEARS' for which, otherwise, the 'tax authorities would be required to ascertain whether the failure to file the return can be considered legitimate or not. In relation to the tax years referred to in point b), it is noted that taxpayers, presenting the supplementary declaration of automatic settlement request, do not define the dispute on the income or higher income for which 'was issued notice of investigation pursuant to Article 41-bis of Presidential Decree no. 600 of 1973; in relation to that dispute it can 'be produced, together with the supplementary statement with automatic settlement request, a simple explanatory statement, in accordance with Article 36. The individual companies and the companies' liquidation making use of the mode' of automatic settlement must include in the tax years for which is presented the supplementary return even than that in which the final statement. The automatic definition can not 'be instead required by the aforementioned persons in relation to the tax periods for which interim statements have been submitted that they have not made review of final. E 'instead admissible the request for automatic definition, if at the time of submission of the supplementary return will be made definitive interim statements have lasted settlement for a number of tax years higher than that provided by law. It is noted, altresi ', that is not' mandatory to include in the group of tax years for which, under penalty of nullity ', must be applied for automatic settlement, the years for which taxpayers have made use of the terms provided for reopening art. 14 of Decree-Law no. 69 of 1989 declaring taxable income not lower than those determined according to coefficients approved by Prime Ministerial Decree 28 July 1989 published in the Official Gazette no. 177 of 31 July 1989. This 'because for such YEARS' the tax authorities, as a result of that article. 14 of that decree-law n. 69 of 1989, has lost the power to carry out checks pursuant to art. 37 of Presidential Decree no. September 29, 1973, n. 600. It should be noted, finally, that it is not 'mandatory to include in the explanatory statement with automatic definition required the tax periods for which intervened final determination before 1' January 1992. Article. 57, paragraph 3, has, in fact, expected as a consequence of the valid presentation of automatic supplementary statements for all periods not established, the prohibition of supplementary assessments in accordance with art. 43 of Presidential Decree no. 600 of 1973 for those tax years. 2.1.3. Mode 'tax calculation due for the periods
tax not closed at a loss or break even. Automatic supplementary declaration must include a commitment to pay a higher tax, calculated measure percentage of gross tax resulting from the declaration of the original income and the other specifically mentioned in paragraph 1 of Ch. VI that can not 'be less than the minimum rates set out in paragraph 3 of Article 38. It is recalled that in paragraph 4 of' art. 38 states that, in the event that in the statement of income for the year income is reduced due to the carrying forward of losses from previous years, the gross tax on which must be commensurate with the increase not 'only one that eventually emerges the declaration but it must be added also that corresponding to the portion of reduced income as a result of the compensation made. For the calculation of such percentage shall be provided, in paragraph 2 of Article 38, two different methods, each applicable to any taxpayer and the other only from the business income, by artists and professionals, as well as' by holders participating income you are in the situation that will be more 'illustrated below. The following are examined separately the two methods for calculating the tax due as a result of the automatic settlement request. 2.1.3.1. Mode 'adoptable by all taxpayers. Selects automatically and 'must, with respect to each of the previously mentioned tax years, is paid for each tax and additional related, as stated in the original statement, as well as' from the other specifically mentioned in paragraph 1 of Ch. VI, a amount calculated by applying the same decreasing the rates established for each tranche of gross tax, and summarized in the table below:
Major
Higher tax
tax due on
due sul- income tax gross amount of the intermediate rate (including brackets for maximum echelons of echelon in brackets
- - - - 2,000,000 20 up to 20% on the entire amount to be 10,000,000 10,000,001 18 7,400. 000 2,000,000 + 18% to 40,000,000 on Ecced part.

10,000,000 over 15-7400000 + 15%
40 million on the Ecced.
40,000,000 L 'amount indicated above percentage is applied Tax gross which results in the original tax return or other specified in paragraph 1 of Chap. VI. in this regard, it should be noted that Article. 57, paragraph 1, of law no. 413 states that are notwithstanding the effects of the tax payment according to the original statement and the other referred to above in accordance with articles 36-bis and 36-ter of Presidential decree of 29 September 1973, n. 600, as amended, but the variations of data reported does not exert effective for the computation of higher taxable income and higher taxes to be provided in supplementary declarations. However, the additional taxes arising from the liquidation of the original statement, in case of detection or the continuation of the dispute, is deemed to be declared for the sole purposes of the application of penalties under Article 42. It is not any compensation 'allowed between this amount of sets and any reimbursement amounts resulting from the above statements, since the repayment of withholding, tax credits and payments made on account, indicated in the original statement, will be 'operated by the offices, with exclusive regard to these statements, as part of winding-up proceedings relating to them pursuant to Article 36-bis (the effects of which are subject to Article 57, paragraph 1) as well as' in articles 41 and 42-bis of the decrees of the President of the Republic respectively, on September 29 1973 nos. 600 and 602. 2.1.3.2. Mode 'only adoptable by certain taxpayers who have exhibited in the original declaration of business income and / or resulting from the exercise of the profession and / or participation. A) Conditions of applicability 'of the alternative percentage. Taxpayers in the original declaration and declarations referred to in paragraph 1 of Ch. VI declared business income or self-employment resulting from the exercise of arts and professions, whatever the legal nature and the adopted accounting rules, can be applied to ' gross tax percentage declared different from those of 20, 18 and 15 percent, provided that the year for which you wish to opt for the Alternatively percentage has been determined to conditions illustrated below. Such a possibility 'and' also recognized to holders of equity income (members of society 'of people, associated partnerships among artists and professionals, spouses of companies managed in communion, family company employees). 1) Revenues (meaning those indicated in art. 53 of Presidential Decree no. 597 of 1973 and art. 53 of the Consolidated direct taxes and applying the provisions of Article 18, penultimate paragraph, of Presidential Decree no. 600 of 1973) and payments by the same declared in each tax year (with reference, therefore, to the results of the tax return) would not be higher than the limits shown in the table below in relation to different types of activity 'next to each specified . Amount of revenues or fees that allows
to apply the alternative percentages Activities'
- - Equal to or less than 700 trades and professions Merchants million lire
undertakings carrying out activities':

of services brokerage

of transportation albergiera
the administration of
food and beverage
in public exercises Equal to or less than 2 billion undertakings operating activities 'of ITL production of goods equal to or less than 5 billion Building activity operators' wholesale trade
lire or retail including
hawkers. If the taxpayer carries more 'activity' of company, in relation to which are expected - according to what is shown in the table - different limits of revenues, reference must be made to the attivita 'hence the greater amount of revenues, provided, however, 'that transactions were recorded separately in the accounting records. The transactions are clearly recorded in those records when revenues are independently shown in accounting 'with reference to the various activities' exercised. Therefore, if the taxpayer has exercised for the same year an activity 'of production of goods from which are derived revenues of 2 billion and 800 million and an activity' of trade to the minute from which they are derived revenues of 4 billion and 400 million, in presence of distinct recording of the aforementioned revenues, potra 'use of alternative percentage calculation being irrelevant that revenues totaling more than prove the general limit of 5 billion and that the revenues from the production of goods are greater than 2 billion limit set for such activities '. It lacks the distinct recording of revenue must be a reference, however, to the limit of 5 billion relative to the total amount of revenues and indistinct; If this limit is exceeded it does not apply in relation to the tax period in question, the calculation method based on the application of the alternative percentage. This issue on the detection of the attivita 'of company from which the most amount of income subject to the application' or otherwise of the mode 'calculation in question must be distinguished from that concerning the activities' prevailing in relation to which They should be identified and applied the coefficients fairness' and presumptive income. So ', for example, in the previously examined cases, once it is established that and' permissible to resort to the alternative calculation method, the problem arises of identifying the set of coefficients applicable. Since the application of these coefficients is necessary to refer to the attivita 'prevalent in terms of entities' revenues generated, it must 'proceed to the further identification of such activities'. The following formula is the assumption that revenues are related to the following activities': L. 2.8 billion, production of goods; L. 2.1 billion, activity 'code 4233, retail trade of household items; L. 2.3 billion, activity 'code 4235, retail trade of household appliances. In this case, since 'the revenues relating to various activities' were distinctly recorded in accounting', which is necessary to check and 'the attivita' prevalent. The sum of L. 2.1 billion (retail trade of household items) and L. 2.3 billion (retail trade of household appliances), and that 'greater than the amount of L. 2.8 billion arising the attivita 'of production of goods, it identifies the activities' prevailing, and that' precisely to the retail trade. In the field of 'retail trade must then distinguish the activities' which are attributable to higher revenues, which, in this case, and 'the one marked by the code of activity' 4235 (retail sales of appliances ) and and 'this must be calculated in the coefficients fairness' and presumptive income. E 'hardly necessary to point out that the data to be taken as the basis for the application of the coefficients fairness' and presumptive income (wages, capital goods, cost of sales, etc.) are those related to the entire activity', regardless of the their affiliation to the attivita 'commercial or production of goods. 2) The total amount of business income, that of self-employment, and that of participation (for which the other conditions required for the implementation of the alternative percentage) must be not less than 60 per cent of of the total income declared in respect of IRPEF and IRPEG concerning each tax period 'to be included in the explanatory statement. To this end it should not take account of the tax credit referred to in Article 14 of the Consolidated Income Tax Act and Article 1 of Law no. 904 of 1977, calculated on the increase of the total income. 3) The activity 'must have been performed for the entire tax year by the entity applying the coefficients (in the case of exercise of the' in form associated the existence of that condition must be assessed in relation to the company 'or association, being immaterial whether the partner or associate is taken over during the year). This requirement applies in the event that the activities' business is exercised only part of the year in view of the very nature of the attivita 'same (activity' seasonal). 4) It must have been filed your tax return. 5) For the purposes of IRPEF IRPEG or the statement should not be closed at a loss, or in balance, subject to the possibility 'to apply the alternative percentage with reference all'ILOR possibly due. B) Mode 'calculation of the alternative percentage. In all of the above conditions for the determination of the alternative percentage necessary to proceed to the implementation of Prime Ministerial Decree 21 December 1990, published in Ordinary Supplement no. 93 to the Official Gazette - General Series - n. 303, 31 December 1990. If in any of the years included in the supplementary statement with automatic translation request is not respected even only one of the conditions previously indicated, for that year may 'be applied exclusively to the methodology of ordinary calculation, using the percentages of 20, 18 and 15 per cent for the years for which tax returns, ie, respecting the criteria established in art were submitted. 38, paragraph 4, for the tax periods ending in the loss or break even. The percentage of alternative and 'equal to that resulting from the ratio:
a) the increase compared to revenues or declared compensation, the revenues or fees calculated based on the coefficients determined by Prime Ministerial Decree of 21 December 1990 reduced, for years previous year basis, taking account of the change in consumer prices for families of workers and employees;
B) the revenues or fees declared. In practice, the percentage in question and 'equal to: business or revenue from coeff. - Business or revenue declared --------------------------------------------- ------------- x 100
business or revenue declared a rule, the data and the elements to be made for the applcazione Prime Minister's Decree 21 December 1990 are those for 1990. The subjects to IRPEG, whose fiscal year does not coincide with the calendar year, must calculate the estimated revenues in relation to the tax period ended in 1991, provided that the deadline for submission of the tax return has expired before 30 November 1991. If in this period there are no conditions indicated in the previous paragraph for the application of Alternatively percentage necessary to refer to the first tax year in which this percentage is applicable. Identified the base year, further application of the coefficients fairness' and presumptive, referred to in the Prime Ministerial Decree of 21 December 1990 in respect of data and the elements relating to that year. The weightings fairness' and presumptive not to be, however, applied in relation to data and information relating to previous years, as revenues resulting from the application of the coefficients in reference to the year-based affect even for those previous years, taking into account the criteria that will be more 'illustrated below. It should however be remembered that and 'necessary to make a separate application of coefficients with reference to the relevant base year in the following cases:
a) exercise, contemporary or not, trades and professions and activities' business in the periods tax interested. In these cases, after identifying the base year relating to each activity ', it will be necessary' distinctly by the coefficients relating to the attivita 'business and that of self-employment pursued by the taxpayer. E ', however, irrelevant that in previous years the base has been carried out an activity' of enterprise or different from that self-employment in relation to which the coefficients have been applied;
B) submission by the company 'resulting from the merger or incorporation or the transformation of a society' subject to IRPEG in societa 'not subject to such tax or vice versa, with separate supplementary statements relating to the periods both front and subsequent the merger or transformation. In such cases it is necessary to proceed to the identification-year basis and the number of distinctly applicable coefficients for each supplementary statement with request for automatic settlement presented by the company 'resulting from the merger or transformation. Please note that the coefficients can be applied to all parties who are in the conditions indicated in the previous paragraph and then also concerning tax periods for which and 'was held finance and accounting' ordinary. As for the elements to be made for the application of fairness 'and presumptive coefficients refer to what already' made it clear in the instructions for filling in the supplementary statements, with the following additional requirements:
a) in the box to "salaries" are not mentioned the remuneration paid to directors and auditors of companies' and organizations;
B) in reltiva box for "other costs" it must be indicated the amount of depreciation deducted on the year- basis, excluding accelerated depreciation. For the application of the coefficients taxpayers should be distinguished according to whether they were only told nell'anno- based revenues or higher fees or less to 18 million lire limit. C) in the year-based Taxpayers who have declared profits or payments do not exceed 18 million lire. In such cases, revenues or anticipated payments for the year-basis shall be determined by applying the tables A and B attached to the Prime Ministerial Decree of 21 December 1990 concerning, respectively, entrepreneurs and artists and professionals. In consequence of the application of fairness' content ratios in the above tables may experience the following assumptions:
a) determination of the amount of revenue or anticipated compensation which, also in relation to a single parameter (purchases, local, etc. ), is greater than 18 million lire;
B) determination of income or alleged compensation for all parameters result of entities' not exceeding 18 million lire. In the first case, the person concerned must determine the alternative percentage applying the rules relating to taxpayers with income and fees in excess of 18 million lire, which are explained in the next letter D). In the second case must be determined whether the base year revenues or anticipated compensation, determined using the coefficients in Tables A and B, are to or less than those asserted by the taxpayer. In the event that for the base year value is no higher than that of revenues or declared compensation, the percentage of deviation is zero and therefore the taxpayer potra 'define its position by paying the minimum amounts provided for by art. 38, paragraph 3, for the base year and the previous ones for which all the conditions referred to in A). In the event that only one value is greater than that of revenues or fees declared, the taxpayer will 'reference to that value to determine the difference between revenues and fees and alleged profits and payments declared relevant to the calculation of the alternative percentage. The same value is used to determine the revenues or anticipated payments for previous years that basis, applying dividers contained in the instructions for filling out the D framework of the explanatory statement. Comparing the revenues or anticipated compensation, appropriately deflated, and revenues or declared compensation, they are determined each percentage changes applicable to previous years the basic one. In the event that for the base year the amount of revenue or anticipated compensation, determined on the basis of two or more 'parameter is greater than that of revenues or fees declared by the taxpayer the value to be taken as the basis for calculating the percentage alternative 'to the arithmetic mean of the different amounts of compensation or assumed higher revenues than those declared by the taxpayer. D) Taxpayers who declared in the year-based business or revenue in excess of 18 million lire. Taxpayers with business or revenue declared in excess of 18 million lire must proceed to the determination of the alternative percentage, firstly to verify the existence of a difference between revenues and declared remuneration, and two or more 'of the values ​​of revenues or anticipated payment calculated using the coefficients fairness' contained in tables C, D, and E attached to the Prime Ministerial Decree of 21 December 1990 can be used, respectively, by taxpayers with business income, the operators arts and professions also hold employee and the trades and professions of non-employment income holders. For the calculation of the revenues or fees on the basis of the technical adequacy ratios ', after identifying the table applicable in relation to the characteristics of the attivita' turning point as well as 'the line corresponding to the code of that activity', multiply the values ​​indicated in correspondence of that code in the amount attributable to the taxpayer in relation to the individual accounts (consumption, capital equipment, salaries, etc.). The results so 'obtained, except for the coefficient "turnover rate", should be adjusted by applying the corrective territorially provided in Table M. Not the ragguaglio applies art. 2, paragraph 6, of the Prime Ministerial Decree of 21 December 1990. In case of activities 'carried out by family businesses and society' of people in art. 5 of 29 September 1973, n. 597 and art. 5 of the Consolidated Law on Income Tax, as well as' in the presence of associations in participation, the amount relating to the salaries of the employees multiplied by the appropriate coefficient, must include an amount equal to the amount of the resulting notional salary, for each sector of activities ', in the table L attached to the Prime Ministerial Decree of 21 December 1990, multiplied by the number of members with predominant occupation in society' reduced by 1, or if the number of associates that bring only work with predominant occupation in the enterprise or by the number of domestic workers (relative to the latter, it refers to the share of income accruing to each of them if it is less than the notional wage). In the presence of activities' carried out by companies run into communion by the spouses the amount to be combined with that of the wages paid to employees must also include an amount equal to the notional wage. Remember that the associations between artists and professionals the remuneration resulting from the coefficient fairness' concerning the staff salaries should be increased, for comparison with the declared compensation, an amount of € 18 million lire multiplied by the small number of members of 1. it 'that amount (it' that relative to the notional wage indicated in table L, under activity 'professional) must be added to the wages paid to employees to be multiplied by the appropriate coefficient . In the case in which, for the year-base, no value or only one value is greater than that of revenues or declared remuneration, Article. 5, paragraph 3, of the Ministerial Decree 29 January 1992 ruled that it should not proceed to the subsequent application of the presumptive coefficients, and as a result, the taxpayer potra 'define its position with the payment of the minimum amounts provided for by art. 38 paragraph 3. These minimum amounts are also due for previous tax years, provided that for the same all the conditions required for the application of the calculation method based on the coefficients. In the presence of two or more 'deviations' instead necessary to application of presumptive coefficients contained in the tables attached to the aforementioned Prime Ministerial Decree of 21 December 1990: "F" for merchants activity 'enterprise making use of the contribution of employees and / or adjuvants, including participating associates and family members as well as employees' for company 'personal and treated; "G" for merchants attivita 'of business that do not take advantage of the contribution of employees and / or adjuvants; "H" for merchants activities' professional and artistic of employment income holders; "I" for merchants activities' professional and artistic no employment income holders. It is pointed out that with regard to associations between artists and professionals in art. 5 of the Income Tax Code applies D and H tables provided for income owners also an employee, if such a situation is at least half 'of the members. To determine the revenues or anticipated payments based on presumptive coefficients in Tables F, G, H, and I proceed as follows:
a) choose the table applicable in relation to the characteristics of the taxpayer in question (with or entrepreneur no employees or self-employed owner or less of employment income);
B) refer to the table row marked by the code that identifies the activities' carried out mainly by the taxpayer. In this regard it is clarified that activity 'predominant means that from which and' derived in the base year the largest entity 'of the fees or revenues;
C) summing the amounts that are obtained by multiplying the coefficients indicated in respect of entries in the first line of the tables (Salaries, Other costs, capital goods, consumption, cost of sales, or of raw materials, Seniority) for the value attributable to the taxpayer, given out for the individual items;
D) adjusting the value obtained from the sum indicated in letter, by applying the spatial correction contained in Table M attached to the Prime Ministerial Decree of 21 December 1990;
S) to add to all the fixed amount of 18 million;
F) decrease the amount to which and 'received where they accrue reductions for: operators attivita' of company owners also of employee income other than the retirement (10% reduction); craft enterprises entered in the register not more 'than three years (25% reduction in the first year of activity' of 15% in the second year of activity 'and 10% in the third year of activity). The value of the claimed revenues or fees determined for the base year by applying the presumptive income coefficients, appropriately deflated in previous years, must be used to calculate the individual percentage differences between revenues and alleged compensation and those declared with the modalities' illustrated in letter B). To determine the applicable percentage shall be separately calculated the percentages related to business income and that resulting from the exercise of trades and professions as well as 'all those determined by the company' or associations of art. 5 of Presidential Decree no. 597 of 1973 and art. 5 of the Income Tax Code, the owner of the company managed in communion between the spouses and the family of the proprietor that can be applied to shareholders, the members, the spouse and family workers. Among the various percentages it must 'be applied to more' high. 2.1.4. Mode 'of definition for tax periods ending in
loss or break even. Article 38, paragraph 4, on special mode 'definition for the tax periods at a loss in case of loss computable decrease of total income, in respect of IRPEF and IRPEG, the subsequent tax years. The mode 'definition in question, applies even in cases in which those losses were not actually counted down by the subsequent tax years income (as, for example, relating to the tax period in which and' ceased the activities). Would lead to the automatic definition of IRPEF IRPEG or in this case, the supplementary declaration must include the reduction of 30 per cent of the declared loss and must also disclose tax payable equal to 10 percent of the difference between the originally reported loss and low loss (ie 'equal to 3 percent of the reported loss). In the event that the tax so 'calculated is lower than the minimum amount established in paragraph 3 of art. 38, and 'state and provided that 'in any case due to the said minimum amount. This is without prejudice, of course, the application of the mode 'definition shown in the previous section with respect all'ILOR may result from the tax return. In case of carryforward losses declared by companies 'people of the mode' of definition illustrated in this paragraph apply only in the case of automatic integration asked by the shareholders, if the amount of such losses exceeds the amount of the other declared income. The last part of paragraph 4 of art. 38 discipline, moreover, the particular deferral regime of prior years' losses, notwithstanding the provisions of articles 8 of Presidential Decree no. 597, 17 and 24 of Presidential Decree no. 598 as well as' in Articles 8 and 102 of the Income Tax Code, to be applied in cases of automatic settlement. The loss automatically defined with the removal of the 30 percent not 'be offset by the income of subsequent tax periods, except that it is the loss of the last fiscal periods defined under Article 38, in which player may not 'be regularly reported in the five subsequent years. It is understood that any losses defined differently from that provided for in Article 38 are regularly offset against the taxable income of the five subsequent tax periods are also not covered by the automatic settlement. This law stipulates, however, that for tax periods automatically defined according to the rules laid down in it, remain subject to the effects of compensation made in the winding or IRPEF IRPEG due according to the original statements. Paragraph 4 of Article 38 regulates also the cases of original declaration income for the year is reduced as a result of carry-over of losses from prior years. In this regard the provision in question states that the gross tax on which fixing a rise is not 'just that resulting from the original statement, but it should be added to the tax corresponding to the portion of reduced income as a result of the compensation. In the event that the original statement highlighting a tax draw and 'expected, finally, that the person concerned, for the purposes of automatic settlement, and' required to pay the minimum amounts referred to in paragraph 3 of art. 38. Of course, the tax draw and 'those for the year considered without taking into account any losses carried over. 2.1.5. minimum amounts. For each of the tax periods covered by the modes 'of automatic settlement provided for in Article 38, including those in a draw or a loss, the gross tax payable can not' never be lower than the minimum amounts set later and with a distinction between in due time whether or not it submitted a tax return. The minimum amounts to be paid for the tax periods for which no established 'was originally presented the tax return and is now being applied for automatic definition of taxes, shall result in the following table.
TAX PERIODS
FOR WHICH 'it WAS MADE THE DECLARATION

minimum Type of income declared payable
- - Other income from those of self-employment from the exercise of profession and business. . . . . . . . . . . . . . . . . . . L. 100,000 of business income and income from operations of trades and professions with profits and payments do not exceed:
L. 18,000,000. . . . . . . . . . . . . . . . . . L. L. 400,000
200,000,000. . . . . . . . . . . . . . . . . L. L. 800,000
360,000,000. . . . . . . . . . . . . . . . . L. 1,200,000 L.
1.000.000.000. . . . . . . . . . . . . . . . L. 1,600,000 L.
10.000.000.000. . . . . . . . . . . . . . . . L. 2,000,000 for each additional full billion over the tenth summing L. 400,000 to the amount of L. 2,000,000. The payment of the amounts indicated in the table and 'mandatory when:
a) the amount calculated by applying the percentage increases on each gross tax and additional related results cumulatively and for each period of less than the minimum set themselves;
B) the tax period and 'break-even;
C) the amount calculated by applying the rate of 10% on 30% of the relevant loss for the purposes of IRPEG dell''IRPEF or is less than the very minimum;
D) income is exposed fully exempt in respect of IRPEF and IRPEG and ILOR. The previously mentioned minimum amounts shall be construed solvers both for personal taxes (income tax and corporate income tax) that the local tax purposes on income relatively, however, 'to each tax period. These amounts are due as a fixed amount and must not be briefed annually even assuming higher tax period or less than 12 months. Assuming simultaneous possession in the same tax year of business income and self-employment for the determination of the minimum amount to be paid should refer to the total amount of revenues and fees. Article 3, paragraph 1, letter f) of the Decree-Law of 27 April 1992 n. 269, has added in Article 38 of Law no. 413 of 1991, paragraph 3-bis, which establishes the criteria for determining the minimum amounts due by the parties to which are recognized pro-rata income of family businesses and society 'or associations referred to in Article 5 of Presidential Decree no. 597 of 1973 and Article 5 of the Income Tax Code, as well as' by the couple who run the company in communion. In particular due to the aforementioned arrangement the aforementioned minimum amounts should be allocated in proportion to the share of profit and in no case the minimum amount due from each of the aforementioned parties may 'be less than 100,000 pounds. It 'been altresi' predicted that if the taxpayer owns, in addition to holding income, income accruing from the profession and / or business income for which minimum rates are applicable for different amounts to be paid to more ' high. To calculate the minimum amount due from the holders of income tax must first make reference to the total amount of revenues or fees declared by the company 'or association and individual entrepreneur (owner family undertaking or marital). The resulting minimum amount (which remains due for the full amount of the societa 'or association that requires the automatic definition) must be matched with the shares in profits due to the owner and the family company employees and spouses who run the 'company in communion, to the shareholders of the company' of people and to the members of the associations between artists and professionals. The last paragraph of Article 38 provides that if the automatic definition concerns the local income tax and a personal tax, if they are not met the prescribed minimum amounts, the possible difference of tax due, up to the minimum amounts referred to in paragraph 3, must be paid as income tax or that the corporate income tax. The amounts to be paid for the tax periods for which no established and 'requested the automatic definition of taxes while not filing the tax return are as follows: 2,000,000 to taxpayers natural persons; 4,000,000 for IRPEG subjects, the companies' people and associations between artists and professionals in art. 5 of Presidential Decree no. 597 of 1973 and art. 5 of the Income Tax Code. Are there now not presented the original statements produced by more than one month delay after November 29, 1991, as may 'be inferred by arguing in Article 57, paragraph 4, whereby the purpose, among others, Article 38 , "do not consider themselves omitted the original declarations made before the date of 30 November 1991 with delays of a month even to a jurisdiction." For the purposes of the definition of tax situations and slopes not 'considered hypothesis of tax returns not filed sending the Mod. 101 in place of the declaration, although this' and' took place in the absence of the conditions for the presentation of the only Mod . 101. E 'should be noted, finally, that selects automatically and' required by paragraph 5 of Article 38, which has been submitted declaration for at least one of the tax years condonabili with such mode ', being excluded that they may avail any mode 'automatic definition taxpayers who have never filed a tax return in any of those periods of condonabili tax. 3.2. simple supplementary return for the tax periods
established (arts. 32 and 37). As already 'mentioned, the simple supplementary return can' be submitted to the tax years for which no and 'been served any notice of assessment, other than partial in art. 41-bis of Presidential Decree no. 600 of 1973, or for which and 'was served notice of assessment in the period from 1' October 1991 at 1 'June 1992. With regard to the tax periods for which and' was served notice of assessment in the period 1 'October 1991-1' June 1992 should be borne in mind that if it is presented simple supplementary return, detection works only for any difference between the tax determined and the cumulative result of the original statement and the supplementary, increased by an amount equal to 50 percent of the added income during the integration. This mode 'integration and' the only adoptable if the amnesty is requested by persons who have not filed a tax return in any tax year. According to art. 32, paragraph 1, must be stated more income not less than L. 500,000 for each tax period. Please refer to the already 'mentioned in the paragraph regarding the simple supplementary return for the tax periods established, relatively to the following hypotheses: 1) tax periods for which the supplementary return' was shown a loss or a smaller loss than the original statement; 2) co-existence in the same tax year of income subject to ordinary taxation and income subject to separate taxation for the purpose of determining the minimum income limit. It is specified that does not apply, in respect of income or higher income that are the subject of integration with respect to tax years prior to that starting after December 31, 1987, Article 36 of Presidential Decree February 4, 1988, n. 42. This' since that article provides that the provisions of the consolidated text (other than those for which they have been provided for transitional rules) have effect for any taxable period mentioned above only if "the declarations duly submitted" to prove they comply. It 's not possible, in this regard, to attribute this effect to the supplementary returns and, therefore, continue to apply, for years preceding the entry into force of the single text, the provisions contained in DD.PP.RR. Nos. 597, 598 and 599 of 1973, although in contrast to those of this consolidated text containing more 'favorable rules for taxpayers. The supplementary declaration may 'not relate to all tax periods, and all taxes, it being understood that it must be given at least one tax year and one of the two taxes. The presentation of the statement in question does not preclude, however, 'the possibility' that the Offices of taxes processing, under the annual programs, inspections and investigations in accordance with the normal rules contained in the September 29, 1973, n. 600 and subsequent amendments and additions. Competent to undertake such inspections as are the tax offices which, under the combined provisions of Articles 37, 58 and 59 of September 29, 1973, n. 600, were considered competent to review the original income tax, subject to the explanatory statement. Article 37 puts, however, 'to the Office, specific conditions for carrying out the assessment based on adjustments originally submitted statements, establishing that for each tax and the tax period the verification action can' be promoted only when the most assessable taxable income, compared to that resulting cumulatively from the original statement (due to higher taxable exposed in the statements relating to the amnesty of the buildings, the extension of the deadline for the declaration of business income and self-employment, to Article 14 of Law no. 154 of 1989, and the so-called "active repentance" in art. 14 of Law no. 408 of 1990) and the supplementary, exceed the amount of the so-called "deductible ", equal to 50 percent of the additional income added during integration. The aforesaid exemption applies even where the supplementary declaration is, in whole or in part, reduced the loss of enterprise accounting 'originally declared ordinary. That exemption should be considered even in cases where the Office, being the assessable taxable income exceeded the most integrated, increased the "deductible" same, proceed to the establishment of the integrated adjustment in income on the basis of the evidence in its possession. In this case, though the explanatory statement it is the same as a tax, and not 'less than 10 per cent of that corresponding to the income shown in the original statement (and other supplementary already 'quoted statements), the largest tax due following the discovery and' limited to the excess tax compared to the corresponding asessment determined by the sum of taxable said, of the builtin and what corresponding to the "deductible." In practice, when ascertaining whether or not 'required to pay the tax due on the part of the higher taxable income corresponding to the aforementioned "deductible." Exemplifying this provision of the law, it assumes the following situation: in the original statement, and 'was exhibited an income amounting to 10 million lire; in the declaration of amnesty of the buildings presented in 1989 and 'was exposed a 2,000,000 lire income; in the simple supplementary statement they were indicated higher income amounted to 6,000,000 lire. The office potra 'determination to proceed only in the case in which, based on the information in its possession, is able to determine an upper taxable income to the amount of L. 21,000,000, deriving from the sum of the declared incomes and integrated by taxpayer (10,000,000 + 2,000,000 + 6,000,000) increased the deductible (50% of the added income with the amnesty declaration 6,000,000 lire, and thus amounted to 3,000,000 lire). As we have 'said, if the additional tax due under the supplementary return is not' less than 10 percent of that indicated in previous statements and 'recognized the taxpayer a further benefit, involving the slaughter of the increased tax payable according to 'any investigation carried out by the Office over the limit constituted by the "grace" of an amount equal to the tax on the part corresponding to the excess income. In this respect, Article 37 provides, in fact, that the higher tax due following the investigation should be limited to that part of the tax imposed on income ascertained that exceeds the tax corresponding to the sum of the taxable income declared increased the "deductible" . Continuing in the exemplification and with reference to tax rates and brackets into force in 1988, it makes the following assumptions:
a) sets corresponding to the most integrated tax (lire 6,000,000 x 27%) L. 1,620,000;
B) income tax set out in previous statements (Lire 12 million) L. 2,090,000. Given that the tax charged on the most integrated income (ITL 1,620,000) and 'greater than 10% of the tax specified in paragraph b) (209,000 lire) and' apply the additional benefit in question. Assuming that the Tax Office finds more income amounted to 7,000,000 lire, raising 18 million pounds from 25 million pounds to the total taxable income, given that: the tax charged on the additional income ascertained and 7,000,000 lire 'lire 1,890,000 (7,000,000 x 27%); the tax levied on the total assessed income (Lire 25 million) and 'of 5,600,000 lire; the tax charged on income resulting from the sum of the one declared, of the builtin within the amnesty and the deductible (Lire 21 million) and 'of 4,520,000 lire. Due to the concessionary provision in Article 37 it must be concluded that the additional tax due following the discovery is not 'equal to L. 1,890,000 since this amount is limited to the proportion of the sum of 5,600,000 lire L. exceeds 4,520,000 ie L. 1,080,000. The tax rebate granted to the taxpayer, equal to L. 810,000 (1,890,000 to 1,080,000), is exactly equal to the tax calculated by applying the marginal tax rate to the amount of the deductible (3,000,000 x 27% = 810,000 ). Article 37 provides, finally, a further benificio in favor of taxpayers who have submitted supplementary simple statements with respect to tax periods not established, providing that for inspections allowed under that article and not 'applicable enrollment in title provisional third corresponding tax asessment or higher taxable income ascertained and this' in derogation of the provisions in the first paragraph of art. 15 of Presidential Decree of 29 September 1973, n. 602. The provisional registration provided for in that article, therefore, is not made until the intervention of the tax decision of the Commission of First Instance.
Chapter VIII TAX EFFECTS AND regularization FINANCIAL STATEMENTS RELATED TO THE FINANCIAL STATEMENTS OF HOLDERS OF CORPORATE INCOME. 1. Tax effects of simple analytical supplementary statements (art. 33, paragraphs 5 and 6). Paragraph 5 of art. 33 of Law no. 413 under review provides that the companies' capital and equivalent entities, the companies' general partnership and limited partnerships and their equivalents, as well as' the physical and non-commercial entities persons with regard to the business income possessed, can specified in the supplementary declarations, which do not involve automatic settlement of tax debts, or in special annexes to own statements, the new active and passive elements or changes in assets and liabilities from which the taxable income, the higher taxable income or lower losses indicated in the supplementary statements. In the second period of the said paragraph is recognized the tax effect of the changes made, provided that do not exhaust their effects at times of reference set, in subsequent tax years, excluding those defined under the tax relief provisions for which it is not It was produced supplementary return, unless those periods are not subject to detection or correction by the Office. The exercise of the aforementioned right 'granted from the norm in the supplementary statement is therefore substantial effects, as it allows the person who is interested to specify the various tax irregular operations, resulting tax effect of the new elements of income - even those which are, as we have 'said, the nature of liabilities - not only in relation to the tax period in respect of which the changes are made as well as subsequent ones, as it will be' more 'detail below. About it and 'to emphasize that, with respect to supplementary statements which, by exposing a tax or a higher or a lower tax loss, contain an indication of costs and charges at the time not charged to the account of profits and losses, and / or not recorded in the appropriate records for the purposes of income tax, these costs and charges assume fiscal relevance, regardless of any accounting regularization, and this 'because' the paragraph 6 of Article. 33 Notwithstanding the provisions of the third and fourth paragraph of art. 74 of 29 September 1973, n. 597, as amended, in paragraphs 4 and 6 of art. 75 of the Income Tax Code, as well as' in the third paragraph of Art. 61 of 29 September 1973, n. 600, as amended. With reference to the case of the person who has submitted supplementary return for a tax period is not reached by detection or correction of the office, with a detailed description of the changes it intends to make to the original statement, the new quantity 'and / or new values ​​shown in the explanatory statement itself is also recognized consider the purpose of determining the taxable income of the subsequent tax years, sempreche 'for those periods are presented analytical supplementary statements that are in continuity' between them. For that purpose, the applicant shall, in performing the analysis of the additions made, must 'take account of all those variations which, not exhausting their fiscal effects in the context of the tax year to which they relate, they are going to affect the outcome income of the following tax period. The individual additions should therefore be construed in such a way that each of them will acknowledge the possible variations coming from additions made to the previous tax year and in turn allows you to project any further tax effects on the tax period immediately following. If the last tax year for which 'was presented the supplementary return, and' the last definable being facilitated, the additions made are also recognized for tax purposes for subsequent tax years, both as off-book to highlight changes in the tax returns relating to these tax periods both as accounting adjustments. If instead the supplementary declarations, even if presented with a detailed description of the changes, relate to tax periods that are not in continuity 'between them, and there' a chance 'to follow over time the changes you make to the credit entries and passive and, therefore, these changes do not produce fiscal effects on the subsequent tax years. From the foregoing, it should be noted that the changes made in relation to a tax period have no effect on the subsequent tax periods that have not been put to the explanatory statement. However, if a tax period for which there 'was presented supplementary statement is the subject of detection or correction by the office, the latter must 'take into account the effects arising from the analytical supplementary declarations submitted for the tax years immediately preceding. It should be further noted that the provisions contained in paragraph 5 of Article. 33 recognize, with the above conditions, full tax effect to all the changes in profits made with reference to certain tax periods in accordance with the general principle of the competence and the more specific rules provided for in the sixth chapter of the Income Tax Code, also with regard to the tax years after the last set being facilitated. 2. Regularization of accounting records and financial statements (Art. 33, paragraphs 7, 8 and 9). The provisions relating to accounting adjustments that businesses can operate in dependence of the application from the aid at issue are contained in paragraphs 7 to 9 of Article. 33. The following sections explain the accounting adjustments that may be made in reference to the different tax situations and methods' of integration. 2.1 Accounting Adjustments resulting from supplementary returns simple analytical
(art. 33, paragraph 7). Paragraph 7 allows parties referred to in paragraph 5 which have made simple analytical supplementary statement of "implementing any effect to the regularization of the accounts making any consequential changes in the financial statements at 31 December 1991 or in that of the current tax period in that date. " The rule affects those who, for provision of the Civil Code or other special law, are obliged to draw up an annual balance sheet or statement. Therefore, if the behavior of a given tax year subject to detailed explanatory statement and 'expressed itself in a failure or irregular accounting entries whose effects are reflected on the balance sheet or statement for the year ended December 31, 1991 or under way that date, the person concerned can 'go to every effect to accounting adjustments in the above mentioned balance sheet or statement. The accounting adjustment operations can be performed with reference to the year ended 31 December 1991 or in that of the current tax period to that date. These operations can be performed properly even for the year ended before that date if the financial statements and 'approved after the entry into force of Law no. 413. In this regard, it should be noted that the accounting adjustments must be made with reference to the initial balance sheet relative to 'exercise which is the subject of regularization. That interpretation derives from the consideration that is necessary to operate a no continuity 'solution connection with previous periods for which the analytical additions were made. The provision thus allows to combine the tax regularization governed by paragraph 5 of a possible regularization of accounting 'civil law that once operated in the balance sheet indicated in paragraph 7, it produces no continuity' also the regularization of all the scriptures and all the solution interim financial statements. Therefore, the person concerned potra 'regularize the budget by eliminating or enrolling activities' and liabilities' consequential analytical additions mentioned above. Such changes do not involve emergence of negative and positive components for determining the operating result by reference to which such variations are made. And 'to keep in mind that the reduction of accumulated depreciation or provision entails, in observance of the general principle of jurisdiction, the deductibility' of depreciation and provisions in proportion to the reduction. 2.2 Elimination of activities 'and liabilities' fictitious, non-existent or
indicated for values ​​greater than the actual (art. 33, paragraph 8
). The provisions of paragraph 8 of art. 33 governing assumptions of accounting adjustments in addition to those executed under the previous paragraph 7, in the sense that they can be carried out regardless of the conditions specified in that provision. Such regularisations, which also have statutory value as specified in the preceding paragraph, may be made, in fact, by all the parties who have submitted supplementary return even for a single tax year, regardless of the mode 'of adopted integration. These provisions help eliminate the financial statements at December 31, 1991 or that of the current tax period to that date, the activities' and liabilities' - including the accruals - fictitious, non-existent or suitable for values ​​higher than the actual ones, without this' bring out active and passive components to determining the income of the firm predicted tax year. However, if a reduction is made of a sinking fund and / or provision, which has repercussions on future years, the norm establishes the non-deductibility 'of amortization or accrual recorded in the exercises themselves up to the reduction competition operated. The provisions of paragraph 8 allows altresi 'to operate accounting adjustments regardless of whether the tax period in which irregularities' had origins have been the subject of supplementary statement that has been defined in ways