At the stewardships of finance inspectorates compartmental taxes and indirect business taxes At the registry office and, for information: At the Central Service of Tax Inspectors At the Directorate General of taxes and indirect business taxes At the General Directorate of Land Registry and technical services and central government the other directorates-general at the central service of the Association national collection of municipalities in Italy the law specified object (the text of the decree-law no. 299 of 13 September 1991, coordinated with the changes made in the conversion, and ' It was published in the Official Gazette no. 270 of 18 November 1991), art. 1, contains provisions concerning the tax on the increase in property values ​​in art. 3 of Presidential Decree of 26 October 1972, n. 643, as amended. It is, basically, an operation similar to the one put in place in 1983 with the art. 26 of the Decree-Law of 28 February 1983 n. 55, converted with amendments into law April 26, 1983, n. 131. Subject to the exclusions, which we will deal 'in the remainder of this Circular, as a result of the aforementioned art. 1 shall be subject to periodic taxation set out in that Article. 3 increases in value recorded against the properties, sites in the State, to any intended use (including, therefore, even those whose production or exchange and 'direct the activities' of the company; as, for example, the buildings made by the construction companies and destined for sale) which, as of October 31, 1991, are owned, as a property ', full or naked, or long leases by the following subjects, although not resident in the State, and what territory it is the activities 'carried out by the same: a) company' of all kinds, whether of people or corporations, and even if in fact or irregular; b) public and private organizations of all types, with or without personality 'legal; c) consortia, associations and other organizations listed in paragraph 2 of art. 87 of the Consolidated Law on Income Tax, approved by Decree of the President of the Republic December 22, 1986, n. 917. Excluded from the tax in question increases in value of real estate that obviously possessed by the subjects indicated on 31 October 1991 have been purchased by them recently and, specifically, after 31 December 1989 as well as' the increases in value of the property for which the decade of uninterrupted possession will be made during 1990 and the first half of 1991 (Wherefore 'possible, if one considers, for example, for buildings which are remained excluded from dell'INVIM periodic set forth in that Article. 26, since the 1> January 1983 are not such as to be free dall'INVIM decades, the vesting period of the increase in taxable value continued to run) . The exclusion 'was dictated by the need to ensure that you experience two very close INVIM taxes over time; However, although this is the basic reason, the exclusion operates even if the said purchase and 'took place free of INVIM on transfers or if the fulfillment of the decade into the indicated period the property enjoyed dall'INVIM year exemption. They are included within the scope of taxation in art. 1 examine the increases in value of real estate, owned the repeated date of October 31, 1991, for which the decade of uninterrupted possession is to be fulfilled during the period 1> July to 31 October 1991. In relation to particular issues that may arise to effects of those points in time because 'may need to open the exclusion, it should be clarified that: 1) in the case of buildings held following edificatoria area utilization, although resulting from the demolition of the existing building, you are in the presence of the product of a constructive process unit himself 'property over time has changed its nature and structure; Therefore, in order to verify your purchase and 'later happened to 31 December 1989, or if the decade and 'made in the period from 1> January 1990 to 30 June 1991, should refer to the date of purchase of the area or the building demolished or upon the completion date of computandolo decade starting from the time of such purchase or of 'any subsequent taxation for decades INVIM (clarification and' consistent with what is stated in the circular of this Directorate-general no. 3 of 10 April 1991, and where 'was pointed out that "for the purposes of the decade computation is not relevant the date of completion but rather of 'manufactured that, antecedent, which marks the starting point of the first period of maturation of the increase "); 2) in the case of property received as a result of mergers or takeovers, under the seventh paragraph of art. 6 of the said Presidential Decree No. 643/1972, or as a result of similar operations that were similar to those from specific provisions of law (see, for example, the first paragraph of art. 7 of the Law of 30 July 1990, n. 218, on restructuring and integration of capital of public banks), coming to be the "neutral" transition purposes INVIM, devesi having regard, for the purpose of lightning occurs that you and 'spoken to in 1), the date of purchase of' property by the company 'or merged entity incorporated or Consignor or upon the completion date of computandolo decade starting from the time of such purchase or possible, for subsequent taxation INVIM decades. Remain, altresi ', excluded from taxation in question increases in value of real estate that, as of October 31, 1991, have the characteristics to be free dall'INVIM decades, under the laws in force on the date itself. The exemptions in question have traveled only by the second paragraph of art. 25 of Presidential Decree No. 643/1972, on the other, specific rules such as those concerning: the Cooper-ative agricultural and ecclesiastical benefits (third paragraph of Art. 8 of the law 16 December 1977 n. 904); institutions to support the clergy (art. 45 of the law 20 May 1985, n. 222). The existence of the requirements to be able to benefit from the exemption and, therefore, the exclusion from taxation in art. 1 comment needs to be found having regard to the situation existing on the date of occurrence of the assumption of the tax; in this case, the situation existing at the date of 31 October 1991. Thus', for example, for the exemption referred to in subparagraph e) of the second paragraph of Article. 25, and 'necessary that the date of 31 October 1991 the estate appears totally intended for the performance by the same owner or leaseholder of activity' welfare, social security, and so on. In addition, for certain situations disclaimers (and, specifically, for those covered in c), e), f), g) of said second paragraph of art. 25) and 'it prescribed the further condition that the destination, in function of which and' granted the exemption, there has been at least for a certain period of time. This minimum time, which in the ordinary course of the decade and taxation 'of eight years and must be referred, to the effects of taxation under more' times repeated art. 1, the vesting period of the increase that in the absence of subsidy, would be taxed. Practically, and 'necessary that the destination is for a duration of not less than eighty percent of the time said period of maturation of the increment. Cosi ', for example, for a property purchased 31 December 1985 by an entity "non-commercial" referred to in subparagraph c) of art. 87 of the already 'said consolidated text of taxes on income or by a person equated to this pursuant to the first sentence of the second paragraph of Article. 87 (please note that under Article. 35 of the Decree of the President of the Republic February 4, 1988, n. 42, references to provisions of the decrees of the President of the Republic September 29, 1973, n. 597, n. 598 and n. 599, contained in the provisions issued prior to the effective date of the consolidated income tax, shall be construed as references to the corresponding provisions of the single same text), which, as of October 31, 1991, which is intended to result of activities 'institutional entity, and' ALSO 'must, so that' may need to open the exclusion from taxation in art. 1 comment, that such target lasted for at least four years and eight months. Similarly, with an immobile purchased by that body 31 December 1975 which has not been subject to taxation in art. 26 of the aforementioned Decree-Law no. 55/1983 it 'to the tenth anniversary on 31 December 1985, because in such cases free, and who, as of October 31, 1991, appears intended exercise of the attivita' institutional entity, and 'ALSO' must, 'cause may be the place to exclusion, such a destination is lasting for at least twelve years and eight months. With regard to operating properties referred to in subparagraph d), first sentence of the second paragraph of the aforementioned article. 25 (providing that it is not 'INVIM stretch the definition of instrumentality' dictated to the effects of income tax by art. 40 of the more 'times repeated single text and that the cadastral classification is not' decisive, having having regard to the characteristics construction of the building in fact), the exclusion from taxation in art. 1 and 'alternative, in addition to the condition (which would in itself' sufficient for ordinary INVIM decade) of the structuring, on 31 October 1991 of the building so that it is not liable to destination other than commercial without radical changes and exercise in it, always at that date, of the 'commercial directly by the owner or dell'enfiteuta, further provided that such requirements have been present for more than half' of the vesting period of 'increase in value. Cosi ', for example, to an instrumental produced "by nature" purchased by a company' December 31, 1978 which has not been subject to taxation in art. 26 of the Decree-Law no. 55/1983 it 'to the ten-year to 31 December 1988, as on such occasions exempt pursuant to subparagraph d) under consideration, and which, at the date of 31 October 1991, has the sovraillustrate structural characteristics and is used directly by the company 'it for the exercise of' commercial, and 'ALSO' necessary, 'cause it can take place to the exclusion, the fact that such direct use and characteristics we have been for more' than six years and five months. In the case of property received as a result of mergers or takeovers, under the seventh paragraph of art. 6 of Decree No. 643/1972 or following similar operations to these assimilated, it should also be considered to be the period when the properties were owned by the company 'merged, incorporated or Consignor, to verify the effects of the existence of such a threshold target time or the structuring of building and direct use. For buildings which, on 31 October 1991 are to be given in leasing and sempreche ', of course, whether it's operating properties "by nature" in ways sovraillustrati, the effects of the exclusion from taxation provided for in Article repeated. 1 is not 'necessary that the company' exclusively owner-lessor armies attivita 'of financial lease (condition, this, request for exemption for dall'INVIM course of the decade from the second period of the letter d) of the second paragraph of the aforementioned article . 25 and that, even now, remains in the reflections of future decades dell'INVIM applications) but it 's enough that the attivita' of financial leasing is prevalent. Clearly the exclusion does not apply to data produced by the companies' in question in a different location than financial. It is finally excluded from taxation in art. 1 speech in the areas that, at 31 October 1991 are subject by general or implementing town planning constraints preordained expropriation or to constraints involving the inedificabilità '. It is stressed that the special concessionary provision affects only the purpose of charging in art. 1 comment. The exclusion, whatever the reason, it does not shut the maturing of the increase in value. Consequently: the decade continue to run and will go 'to pass to its natural end; the first chance of dell'INVIM application, either by transfer or by course of the decade, will be 'attracted to tax even the increase in accrued value prior to 31 October 1991. Of course, in other cases not subject to legislative protection, applies taxation in art. 1 which has the same structure and characteristics of the tax when and 'due to the course of the decade. Such taxation translates, essentially, in the generality 'of cases, in a decade dell'INVIM anticipation, in the sense that the opportunity to the periodic application of the tax is fixed at a given time (31 October 1991) prior to that of the natural end of the decade (mainly the decade would come to an end on 1> January 1993 for property subject to taxation under mentioned art. 26 of decree-law no. 55/1983). Epper 'in special cases, namely when the decade would be finished in the period from 1> July to 30 October 1991, it results in a postponement because the decade is "stretched" to the said 31 October (for the decade due at October 31, 1991 there 'reference time equivalency). Subject to the differences already 'mentioned, and which ones you will say' hereinafter (mainly in relation to the limitation of the final value adjustment power, all'autotassazione and the concern of the revenue to the State) the taxation in question, precisely because it ' a "ten year" advanced or delayed, it remains governed by the provisions of presidential decree n. 643/1972 related to INVIM course of the decade, including those bearing the tax reductions (Art. 25, paragraphs 4 and 5) and specific criteria for determining the increase in taxable value (art. 6, paragraph 6, for edificatoria uses of areas, although resulting from the demolition of existing buildings - circular see this direction n. 3 of 10 April 1991). For the sole purpose of taxation in art. 1 in question 'was planned to eighty percent tax reduction for the units' real estate intended for residential use which were found to be locate affordable rental for at least half' of the vesting period of the increase in taxable value . For the purpose of verification of the existence of such a minimum of a fair rent lease time it must be considered, in case of units' estate received as a result of mergers or incorporations under the seventh paragraph of art. 6 of Decree No. 643/1972 or following similar operations to these assimilated, also the period in which the units 'shares were held by the company' merged, incorporated or transferor. In case of units held in 'real estate edificatoria result of utilization of the area, even if resulting from the demolition of existing building, the reduction competes limited to the tax on the increase in value relating to the property and, consequently, the verification of the existence of the said affordable rental lease minimum time should be carried out in connection with the vesting period of the increase in the taxable value related to the same building; so ', for example, if the tax due on the increase in value of the area and' of 10 million, and what should have been, in the absence of subsidy, on the increase in value of the building (units' property leased to fair fee for at least said minimum time) and '2 million, only the latter and' reduced to 80 percent, for which the total tax due will be 'equal to 11,600,000 (10,000,000 + 1,600,000) . The reduction in question, being objective in nature, is in addition to that, subjective in nature, provided for in subparagraph a) of the fifth paragraph of art. 25 of the Decree of the President of the Republic n. 643/1972 ( "non-commercial entities") or with that, also of subjective nature, contemplated by the letter c) of the same fifth paragraph (special pension and social security funds). Thus, where the reduction for the combined 'rented housing for rent is concurrent with the one referred to in point a) above-mentioned, the tax will be' due to low overall extent of 40 per cent; where such a reduction is concurrent with the one referred to in subparagraph c) above-mentioned, the tax will be 'due to low overall measure to 16 percent. Reiterated that the increase in value to be taxed and 'what accrued as of October 31, 1991, the date to which reference must be made for the detection of the initial value, and' that of the previous purchase of the property by the person who owns it to 31 October 1991. If after such purchase the property was subject to periodic taxation, or by ordinary ten-year INVIM that INVIM "extraordinary" referred to in Article repeated. 26 of the Decree-Law no. 55/1983, the reference date of the initial value, and 'that assumed for the determination of the final value of the effects of the application of the last periodic taxation. Of course they remain unaffected, if edificatoria area utilization, the different rules for determining the initial value of the building at the date of completion of the construction work, which refer to such date or to that, if any, of the last periodic taxation of the increase in value of the building itself. So 'as is except, in the case of applicability' of the seventh paragraph of art. 6 of the Decree of the President of the Republic n. 643/1972 or provisions that make reference to it, the rifermento the initial moments, for therein, where these are to be recorded against the company 'or merged entities, incorporated or transferors. The effect of the increase in value since the last taxation passage of time, subsequent to the purchase price, means (as indeed also established in the ordinary ten-year dell'INVIM reflections and that referred to more 'times repeated art. 26 well 'dell'INVIM on transfers) that failure to periodic dell'INVIM apply as a result of exemptions from the same does not interrupt the maturation of the increase in taxable value, so, in order to identify the date on which it should be noted the initial value, You need to go back up to the time of a periodic tax or, in his absence, at the time of purchase. And this holds true for the alleged exclusion from the application of Article dell'IMVIM. 26 of the Decree-Law no. 55/1983 and in cases of total periodic dall'INVIM evasion for which is already 'been timely notice of assessment. Where it is necessary to take the date of purchase it can not ', however, be prior to 1> January 1965 for buildings belonging to the company' property management, ie to 1> January 1966, for buildings belonging to entities other these. Therefore for purchases occurring in more 'remote period is taken as the initial value of the property market to that date of 1> January 1965 or 1966. As regards the quantification of the initial value no specific problems arise, applying the current rules for the 'ordinary INVIM decades. Recalls, however, the focus on some specific aspects, such as: - For property subject to taxation in art. 26 of the Decree-Law no. 55/1983 with the standard method provided for by the third paragraph of that article, the initial value to 1> January 1983, as expressly stated in the same paragraph and clarified with the circular of this Department n. 8 of 25 May 1983 and 'equal to the sum of the value taken as an initial application to the tax effects mentioned in the said Article. 26 and the amount corresponding to the increase determined at a flat rate tax. (Since 'even in such a case the taxation in art. 26 has taken on the imposition of a definitive nature of the increase in value accrued as of 1> January 1983 can not be permitted, to the effects of taxation under Article . 1 comment, the purchase, construction and expansion services referring to the period and taxed at a flat rate which, precisely because it 's been chosen the lump sum criterion, they could not on this occasion be deducted). - At the end of the limitation of the office of rectification power in "decline" of the initial value declared in the cases and conditions clarified by circular in this direction n. 6 of 9 July 1988, they remain firm "multipliers" than eighty buildings and sixty land, provided for in paragraph 3-bis of art. 12 of the Decree-Law of 14 March 1988 n. 70 (Conversion Law no. 154 of 13 May 1988), not being extensible, for the reasons stated in the resolution of this direction n. 1/183 / t on 10 January 1991, the changes of "multipliers" that occurred to the effects of the different limitation grinding power "on the rise" in property values. With regard to the final value at 31 October 1991, and it 'what venal, in common trade, to such date. Epper 'the taxpayer (in accordance with regulation already' time introduced concerning registration tax, inheritance and gift and INVIM both transfers to the course of the decade) can 'prevent, except in the land for which the tools urban provide edificatoria destination, the office exercising the power to amend an increase of declared value, subject to certain conditions. For taxation purposes of Art. 1 comment, to achieve this result, the final value at 31 October 1991 must be indicated in the return (therefore can not 'remain intact the power of the office examination in the event of failure to submit the declaration) to an extent equal to or greater to that which is: I) to the united ' Urban real estate recorded in the land registry, the multiplication amount of her "new" cadastral income, as determined by the Land Registry and technical services central government following the general revision arranged by the Decree of the Minister of Finance dated 20 January 1990 : a) percent, if it is united 'real estate classified in cadastral group a (houses, castles, palaces and typical accommodation), with the exception of category a / 10 (offices and private studios) or group B (colleges, boarding schools , nursing homes, schools, etc.) or in the group C (warehouses, workshops, beach clubs, garages, etc.), with the exception of the category C / 1 (stores and shops); b) fifty, if it is united 'real estate classified in cadastral group D (factories, hotels, theaters, banks, etc.) or within the category A / 10; c) thirty-four, if it is united 'real estate classified in cadastral group E (stations for transport services, headlights, etc.) or within the category C / 1. II) To the ground, other than that for which the planning instruments provide for the destination built ria, by the multiplication of its new cadastral income (resulting in following the application of the new tariffs of cadastral valuation) to seventy-five. Any changes in land rents than those described over, as aforesaid, by the administration of the land registry and the central government technical services, following an appeal produced by the taxpayer, does not affect the final value of the effects of taxation INVIM this being, though always, a declared value (and freely declared) by the taxpayer and, as such, binding for him. To quantify the amount of cadastral income of Units' urban real estate, to which to apply the multipliers set out in section I above), it must: a) those covered by the cadastral groups A, B and C, refer to the valuation rates published in the extraordinary supplement to the Official Journal of 30 September 1991 (for each province and a dossier) 'was published. Identified the common and its taxable area where and 'located the units' property, it should be noted the amount (rate) corresponding to the category and class unity' estate itself; this amount is multiplied by the cadastral consistency unit 'real estate (number of rooms, whether it is the group A; cubic meters, in the case of Group B; square meters, in the case of group C). Please note that in some municipalities the taxable area and / or class and 'unique. The data on individual units' property can be derived: cadastral extract issued with reference to the old 1937/39 land rents, or by other acts and suitable documents (if in doubt consult the competent technical department of revenue). For example, in the case of a dwelling located in the sixth taxable area of ​​the municipality of Rome, Class A / 2 and Class 7, composed of 5 rooms cadastral, the amount of rent and 'L. 1,850,000 (370,000 x 5). Therefore, the purpose of the limitation of power cennata Amending must be held, in this case, a final value not less than L. 185 million. b) For those included in D and E cadastral groups, take on the new annuity attributed to direct estimation, by the administration of the land registry and detectable, if the taxpayer does not 'already' aware, at the competent technical department of revenue. The sovraillustrata chance 'to prevent the exercise of the power of the final value adjustment work for the units' urban property declared for registration in the Land Registry but not yet listed on the date of the declaration for dell'INVIM application referred the repeated art. 1 as well as' for the units already '' urban real estate registered in the Land Registry for which has been submitted to the technical office of revenue, up to the date of submission of INVIM statement, the variation application for the cadastral income. To achieve such a result and 'must, however,' that the taxpayer: a) specify in the aforesaid INVIM statement "wish to avail themselves of the provision went from the eighth paragraph of the third period, art. 1 of Decree-Law no. 299 / 1991 "(such a statement implies the unconditional acceptance of charging for purposes of art. 1 under consideration, the annuity that will be 'attributed by the technical department of revenue that the outcome of any appeals from products taxpayer does not affect the final value for the purposes of taxation in INVIM speech); b) present to the competent technical department revenue specific request allocation of unity annuity 'declared real estate, according to the procedures' indicated in the circular of the Directorate General of Land Registry no. 3975 of 14 November 1991; c) in the office of the register of the recipient INVIM declaration, within sixty days from the submission of the declaration itself, the receipt of that annuity attribution instance and 'was released by the technical state representative. The technical office of state representative, within fifteen months of the submission of the aforementioned instance, must send to the office of the cadastral certificate competent register with an indication of the census data, including the "new" cadastral income attributed to the meaning of the Ministerial Decree of 20 January 1990. If the value resulting from the application of the multipliers set out in section I above) to the "new" attributed annuity and 'lower without remains, of course, the latter steady. If and 'superior, the office must ensure riliquidare the tax based on the largest cadastral value, notifying the relevant notice to the taxpayer: a) within two years from the date of service of the notice of liquidation referred to in paragraph 4 of 'art. 1 comment (and which will deal 'later) if such notification and' required yield and and 'took place promptly; b) otherwise, within three years from the date of filing the return. Without prejudice, of course, the assessment power to be exercised in the terms established in the field of ordinary INVIM for the course of the decade. E 'should be noted that in the above case, as well as the increased tax, the taxpayer is obliged to pay the surcharge of 30 per cent of this, by way of late payment of tax and interest from December 21, 1991, remaining excluding penalties for untrue statement connected to said end-value difference. In those consequences and 'advisable for taxpayers to declare values ​​corresponding to those units' comparable properties already' registered at the Land Registry. The possibility 'to prevent the exercise of the power of the final value adjustment can not' operate when it is united 'undeclared urban real estate for registration in the land register or for which essential changes have occurred which influence the amount of annuity, not reported to the technical office revenue. * * * For buildings that need to be subject to taxation under more 'times repeated art. 1, the obligated persons must submit, in the period from 1> November to 20 December 1991, the office of the registry as part of the district where 'located the property declaration in accordance with art. 18 of Presidential Decree No. 643/1972, using the already 'prepared modules for routine INVIM for the course of the decade (Mod. 25 Taxes) and taking care, on the title page, where and' written 'for the course of the decade Declaration ", to correct in the" Statement INVIM extraordinary 1991 ". It is recommended not to fill in the parts of the form "private office", partially overcome when even contemplate suppressed deductions in art. 14 of the Decree of the President of the Republic n. 643/1972 and replaced criterion staggering the increase in taxable value (Decree-Law 12 November 1979, n. 571, converted, with amendments in the law 12 January 1980, n. 2). The statement sent by registered mail to the competent office of the register is considered filed on the day and 'delivered to the post office. For each units' property it must be submitted its statement. However, and 'it may submit only one cumulative return for more' joined 'urban real estate belonging to the same manufactured and owned by the same taxable person, provided that: a) the reference start time is the same for all units' has declared; b) the final value at 31 October 1991 of each unit 'declared (which then flows into the overall value of more' united ') is not less than the cadastral in ways already' sovraillustrati (obtained, that 'through the 'applying the "new revenue" of the multipliers set out in point I) or, if permitted, would be exercised, in sovraenunciati cases, the said provision in the third period of the eighth paragraph of art. 1 of Decree-Law no. 299/1991 according to the procedures 'gia' outlined; c) any purchase, reported the construction and expansion are common to All units' has declared; d) any tax cuts are to apply, the same way and to the same extent, all units' has declared; e) the taxpayer stating in the statement that "the case of more 'united' estate belonging to the same building and where the conditions for the cumulative statement specified in the circular ministerial n. 1/161 / T / 1991". Obviously, in the case aforesaid, they must be specified, in the part dedicated to the declaration of the property description, the identification details of all the joined 'for which and' presented the cumulative declaration. The declaration must be attached, being so 'to make it an integral part, a chart of calculation for determining the tax due, to be completed by the taxpayer, applying the current maximum rates for each tranche of increase in taxable value. This statement will refer ', of course, the individual units' property declared that, cumulatively, to more 'joined' urban merged in the one statement. For the preparation of the prospectus are not expected binding criteria. The essential 'that adequately demonstrate the procedure followed for the quantification of tax due. It recommended, among other things, to include the exact reference of the rule (ie the rules, if the total of the reductions) is permitted under which the tax and 'determined to a lesser extent. Attached to this circular we are formulated two facsimile of the prospectus. The example n. 1 refers to units' property used as a dwelling subject to taxation "extraordinary" in accordance with art. 26 of the Decree-Law no. 55/1983 with value, determined at the 1> January 1983 by L. 100,000,000, for which they have been incurred incremental expenses, on different dates, to L. 6,000,000, and for which is declared a final value October 31, 1991 by L. 600,000,000. E 'was deliberately assumed a very high increase in value, in order to involve more' echelons of taxation. The example n. 2 covers the case of edificatoria area utilization (art. 6, sixth paragraph, of the Decree of the President of the Republic n. 643/1972) and refers to an area purchased July 2, 1984, with the value determined at that date L. 800 million, for the purchase of which expenses were incurred by L. 100,000,000 and whose value at the date of commencement of construction work (10 September 1986) is declared L. 1.200.000.000; for the building and 'assumed the declaration of a value of L. 6.000.000.000 to the date of completion of construction work (10 September 1990) and L. 6.800.000.000 on 31 October 1991. It points out that for the placement the increase in taxable value in various tranches, each of which applies the relevant tax rate, it is first necessary to proceed to the formation of a "benchmark". To determine this parameter multiplies the initial value for the number of years (the fraction of more than half year is considered as a full year) of maturation of the increase to be taxed (and that ', for the number of years intervening between the time of detection of the initial value and the end value detection); multiplies also the amount of the purchase, construction and expansion services, related to the vesting period of the increase to the number of years (the fraction of more than half year is considered as a full year) existing between the date on which they were incurred and the number of end value detection; the sum of the results of these multiplications is to represent the amount of said "benchmark". The parameter obtained, it proceeds to the placement of the increase of taxable value in the various echelons and the application of the relevant tax rate as follows: on the increase up to 20% of the "benchmark" applies the rate of 5%; on the part of the excess increase 20% and up to 50% of the amount of said parameter, it applies the rate of 10%; the excess part of the increase of 50% and up to 100% of the amount of said parameter, apply the rate of 15%; the excess part of the increase 100% and up to 150% of the amount of said parameter, apply the rate of 20%; the excess part of the increase of 150% and up to 200% of the amount of said parameter, apply the rate of 25%; on the remaining part of increase, apply the rate of 30%. As for the cadastral extract, on plain paper, of the surveyed properties, to which the return refers, and 'sufficient to attach to the same statement that issued by the technical office revenue with an indication of the "old" pension defined by reference to economic elements of the three-year period 1937-39; in case of failure allegation extract or its failure or irregularity ', the registry office invites, through special notice notify the registrant of the production or regularization within sixty days. The tax liability, resulting from the prospectus calculation, must be paid by the taxpayer, in a lump sum and therefore no possibility 'of delay, into the indicated period from 1> November to 20 December 1991, to the dealer in whose district the collection and 'including the municipality in which the office of the competent register to receive the declaration (ie the registry office under whose constituency and' located the property subject to taxation). The payment may 'refer to a single statement or to all of the same taxpayer submitted statements, pursuant to art. 1 comment, at the same registrar. To make the payment must be completed a special bill conforms to the model approved by the Decree of the Minister of Finance, in consultation with the Treasury, dated 7 November 1991 published in the Official Gazette no. 269 ​​dated 16 November. For each payment the dealer shall issue a certificate and a receipt of payment; the first must be attached to the declaration, the second to be retained by the taxpayer. If the payment relates to more 'statements submitted to the same office of the register, the certificate must be attached to one of them. Payment details (license code, date paid, a receipt number, amount paid) should be reported on the statement or, in the mentioned case of payment for more 'statements, on the one to which and' attached the said certified statement. If the payment covers only one statement it is not 'necessary to repeat the calculation of the payment data on the prospectus for which you and' treated previously. If the payment relates to more 'statements, in accordance sovradetti, cennati the details of the payment, with the additional indication of the number of the statements in question, to be repeated on each face of computing. It points out that the responsibility of the concessionaire to receive the payments in question and 'limited tax determined by the taxpayer on the basis of his statement, pursuant to and within the terms provided by the third paragraph of Art. 1 comment. Therefore they are made to the competent registry office: the late payment of tax; the tax payments due as a result of the attivita 'liquidation and assessment put in place by the office of the register; payments of penalties and interest. It is being understood, of course, the responsibility of the dealer to coercive collection in accordance with art. 67 of the Decree of the President of the Republic n. 43 of 28 January 1988. It should, finally, called attention to the seventh paragraph of art. 1 Comment under which, the effects of charging in question, do not operate the suspension provisions of the tax payments provided for by the measures adopted before 20 October 1991 with reference to specific parts of the national territory ( They do not work then, among other things, the suspension of which the Ordinance of the Minister for the coordination of civil protection of 27 June 1991 on the earthquake of 13 December 1990 in eastern Sicily). * * * Subject to the assessment power to be exercised in the terms established in the field of ordinary INVIM for the course of the decade, the competent registry office checks the executed payments, liquid the tax due on the basis of data and elements contained in the declarations and related prospectuses, including the undertaking to correct clerical errors and calculation. If the amount of tax paid by the office and 'different from that paid by the reporting agent, the same office issued a notice of liquidation and that' notified to the taxpayer within the second year following the submission of the declaration. E 'should be noted that the payment notice of you and' above, with the terms that apply to it, concerns the recovery of tax or additional tax, with related penalties and interest, which, on the basis of the declaration, is not paid. There remain, therefore, without the various deadlines relating to INVIM ten years for the imposition of sanctions not related to said tax recovery. As for the surcharge for failure, insufficient or late payment of the tax in question, equal to thirty percent of the amount of unpaid or late paid (reduced to ten percent if the payment and 'run by the fifth day following the expiration) it replaces, the effects of charging in question, a surcharge of ten ordinary percent expected in the second paragraph of art. 23 of the Decree of the President of the Republic n. 643/1972. The revenue from the application of the provisions contained in Article. 1 comment and 'exclusive state fair share. Therefore the sums collected anywhere (including, therefore, those levied in the special statute regions and autonomous provinces of Trento and Bolzano) and by way of tax payable under the more 'times repeated art. 1 that the related penalties and interest, both in the self- assessment made pursuant to the third paragraph of Art. 1 same as a result of the attivita 'liquidation and assessment put in place by the office of the register, either by the dealer that the office of the register must be made to flow, by the person riscuotitore (dealer or registry office), into state coffers. Inspectorates compartmental taxes and II.AA. is sent to a large number of copies of this Circular, accompanied by the two annexes to the next, a timely submission to the registry offices outside its own constituency. Minister: ANT