THE MINISTER OF FINANCE IN CONCERT WITH THE TREASURY MINISTER Having regard to Law 31 May 1977, n. 247 concerning rules on tax refunds of personal income tax; Having regard to Articles 10, 11 and 13 of Decree-Law 30 December 1979 n. 660, converted into Law 29 February 1980, n. 31 laying down urgent measures concerning taxation; In view of art. 42-bis, fifth paragraph, introduced in the decree of the President of the Republic September 29, 1973, n. 602, art. 1 of the law 31 May 1977 n. 247, under which the payment orders of the automated refunds may be extinct, at the request of claimants and second mode 'shown in the income tax return form, by crediting in bank account in accordance with art. 1, letter b) of the Decree of the President of the Republic January 25, 1962, n. 71; In view of art. 4, fifth paragraph of the Law of 26 September 1985 n. 482, whereby for refunds arising from personal income tax Reassessment to separate taxation payable on the indemnity 'severance pay, with the request instance prepared in accordance' with the approved model by the Minister of Finance of 26 November 1985, must provide himself through the automated procedure provided for in Article. 42- bis of the Decree of the President of the Republic September 28, 1973, n. 602; In view of art. 2-bis, fourth paragraph, of the law 27 April 1989 n. 154, which provides for execution by automated procedure of repayments of major withholdings on allowances' at the end of the employment relationship; Taking into account that the aforementioned art. 42-bis, fifth paragraph provides that a decree of the Minister of Finance, in consultation with the Minister of the Treasury, sets forth the terms and the extinguishing methods through accreditation; Decrees: Art. 1. The first paragraph of art. 1 of the Ministerial Decree of 16 December 1980 and 'replaced by the following: "In the preparation of the necessary data for the execution of the reimbursements provided for in Article. 42- bis of the Presidential Decree of 29 September 1973, n. 602, shall offices district of direct taxes and service centers, in the clearance of tax returns made pursuant to art. 36- bis of the Presidential decree of 29 September 1973, n. 600, through the formation of reimbursement lists that contain, for each tax period and for each municipality of the district, at the single name, the generality 'of the entitled person, the registration number of the originating statement refund and the amount of tax to be refunded. " The third paragraph of Art. 2 and 'replaced by the following: "The magnetic medium referred to in the first paragraph formats separately for the tax period and mode' of the repayment extinction, contain, for each office and service center in direct taxes and from each municipality including in the constituency office or service center, the generality 'of the taxpayer as well as' an indication of the tax domicile of the registration statement number from which originates the refund, of the list in which it and' the amount to be reported and refund and, in the case of credit in bank account, even the credit company with which indication will be 'carried out the operation and accreditation of the relevant bank details. the amount of interest, calculated from the information center in accordance with art. 44-bis of the decree of the President of the Republic September 29, 1973, n. 602, must be clearly indicated. " The first paragraph of art. 3 and 'replaced by the following: "Within thirty days of receipt of the magnetic media in art. 2, the Bank of Italy - provincial treasury service of the State - Section of Rome-Tuscolano, shall prepare two copies of redemption lists provided by the third paragraph of art. 42- bis of the Presidential decree of 29 September 1973, n. 602, separately for the matches to be repaid by means of promissory notes and for the matches to be repaid by crediting in bank account. to this end, the information content of the magnetic media received from the information center of the Directorate general of direct taxes should be integrated, for redemption games to be run through promissory notes, the number of promissory notes and, for the redemption games to be run through accreditation , a progressive number in the national field. " The second paragraph of art. And 4 'replaced by the following: "According to the lists referred to in the preceding paragraph, the information center of the Directorate General of direct taxes by regularly the preparation of payment orders, affixing indicating the date from which it can 'begin to pay separately for the repayments on your loan through promissory notes and reimbursement for settlement by credit in bank account. " Art. 1 and 'added the following art. 1-bis: "The request, update or extinction revocation of repayment by crediting in bank account can 'be performed with a request filed by the taxpayer to the district offices of direct taxes, communicating both the personal data that the company credit and the necessary bank details for the credit operations. in case of a joint statement, the information center of the Directorate general of direct taxes issues a specific communication, direct to the spouse who is not holder of reimbursement on accreditation all'avvenuto redemption same current account bank check or you that the repayment order was issued. " Art. 6 and 'added the following art. 6-bis: "The Bank of Italy - provincial treasury service of the State - Section of Rome-Tuscolano, proceed to the extinction of payment orders in the current account received via credits in checking accounts held at the Bank of Italy in favor of banks, also through a central institution of class. by the third business day following the receipt of direct orders, the aforementioned section shall carry out the squareness between the amount on an order for payment and the amounts that are recorded on magnetic media of which art. 3 and transmits the same media to a special company 'service, which takes care of the transmission of information related to the banking system by using a specific procedure. the tenth business day following receipt of direct orders , the section of Rome Tuscolano-cash provides the extinction of the same, and the recognition of amounts owed to credit institutions on their centralized accounts. On the fifth working day following the recognition of amounts from the Bank of Italy, the credit companies, on the basis of information received from the company 'service above mentioned and of their evidence, carry out accreditation of tax credits in the current accounts of the beneficiaries. Credit companies send notice of crediting the taxpayer, through bank statements, showing separately the amounts credited to tax and interest, and the relevant tax period. "At the end of the second paragraph of art. 7 are added the words: "and the formation of new reimbursement lists in the event that the order has not been delivered to movement that occurred in fiscal domicile." in Article. 7 and 'added the following art. 7-bis: "amounts not accredited in the bank accounts of the beneficiaries for the termination of the account relationship or for any other reason they should be retained by the bank - for a period of sixty days from the expiration date of the credit in favor of the banks - at the same branch indicated by the taxpayer. Fruitlessly course the term mentioned in the first paragraph, the General Direction of credit must pour unpaid sums to the parties concerned at the Small Claims treasury section for the mod entry receipt issue. 121-T and entered in Chapter X, ch. 3305, the rule of anticipation was the State. The treasury section releases the original and the second extract of the receipts in question the company to credit side. The latter shall forward periodically extract and supporting documents relating to payments to the information center of the Directorate General of direct taxes. "WARNING: The text of the notes published here 'were prepared in accordance with art. 10, paragraphs 2 and 3, the single text approved by decree of the President of the Republic December 28, 1985, n. 1092, for the sole purpose of facilitating the reading of the law modified or to which, 'operated the postponement. the value and effectiveness remain unchanged legislative acts transcribed here. Notes to the premises: - law no. 247/1977 concerns: "rules on tax refunds of personal income tax." - The law no. 660/1979 concerns: "urgent measures in tax matters. "Articles 10 and 11 of the decree amending the articles 42- bis and 44- bis of Presidential Decree no. 602/1973, introduced by Law no. 247/1977 cited above, where the current text and 'reported hereinafter . It transcribes the text of art. 13 of Law Decree no. 660/1979 "Art. 13. - The provisions of Articles 10, 11 and 12 shall apply to the procedures of emerging from the tax settlement repayments on personal income made in the declarations submitted as from 1979. The provisions of Articles 11 and 12 also apply to the procedures of emerging refunds from tax settlement related to declarations of personal income made in the years prior to 1979 when the collective direct payment orders are issued after the beginning of the first half calendar year following the date of entry into force of this decree. The provisions of Articles 10, 11 and 12 shall also apply 'for the performance of emerging from the tax settlement relating to refunds of individuals tax returns submitted before the year 1979 still outstanding at the date of entry into force of this decree to lack of necessary data for the application of automated procedures. "- It transcribes the text of articles 42- and 44- bis bis of Presidential decree no. 602/1973 (provisions on the collection of income tax), introduced respectively , articles 1 and 3 of law no. 247/1977, as amended, respectively, in articles 10 and 11 of Decree law no. 660/1979 "Art. 42-bis (Execution of compulsory redemption through automated procedure). - For the execution of refunds art. 38, the fifth paragraph and art. 41, second paragraph, emerging as a result of income tax assessment of individuals made pursuant to art. 36- bis of the Presidential Decree of 29 September 1973, n. 600, the tax offices rely, as a rule, the procedure in the following paragraphs, with the exception of reimbursements related to income subject to separate taxation in accordance with art. 12 of Presidential Decree of 29 September 1973, n. 597. Within the calendar year following the closing date for submission of the tax return for the tax offices shall, for each town in the district and for each fiscal period, through the formation of lists, signed by the head of 'office or the person replacing him. The redemption lists contain, at each name, the generality 'of the person entitled, the registration number of the originating statement refund and the amount of tax to be refunded. The information center of the Directorate General of direct taxes, based on the reimbursement lists sent by the tax offices, prepares the reimbursement lists and determines for each lot the amount of interest calculated in accordance with art. 44-bis. Redemption lists are signed by the Director of the Information Centre or by whoever replaces him attesting that among the items included in the lists and the instructions provided in the lists from the offices as well as' the accuracy of the calculation of interest. The lists contain the names of eligible voters in the same order in which they appear on the lists submitted by offices and, for each of them, the generality 'and the tax domicile; nonche 'of the amount to be repaid and interest; the declaration of the originating refund registration number. On the basis of the reimbursement lists prepared by the information center, the Directorate General of direct taxes, according to Decree of the Minister of Finance, issued, with allocation to the relevant chapter of the estimates of expenditure of the Ministry of Finance, one or more 'orders collective payment due to be settled by direct switching of office in non-transferable promissory notes of the Bank of Italy, whose identification numbers are listed in the lists themselves, at every game to be repaid. Redemption lists are an integral part of the payment orders. The receipt and 'drawn up with the indication of the number and the total amount of reimbursements and with reference to the identification data of the issued order, appearing on lists. Payment orders may be terminated at the request of claimants and second mode 'shown in the income tax return form, by crediting in bank account in accordance with art. 1, letter b) of the Decree of the President of the Republic January 25, 1962, n. 71. By decree of the Minister of Finance, in consultation with the Minister of the Treasury, sets forth the terms and the ways of extinguishing an accreditation. The promissory notes are sent by registered mail by the relevant provincial treasury section at the State of residence for tax purposes of those entitled, without prior notice. Money orders themselves, pursuant to art. 51, letter i) of the Decree of the President of the Republic March 29, 1973, n. 156, raced through the payment, by the State, the under certain postal fees according to the criteria and methods' of the decree of the President of the Republic February 9, 1972, n. 171. Do not you rise to the repayment of sums whose amount does not exceed L. 1,000. The preparation operations of reimbursement lists and those of issuance of promissory notes for individual orders of payment are made by automated procedures by the information center of the Directorate General of direct taxes and the Bank of Italy - Provincial Treasury Section of the State which issues money orders, according to the procedures' established by special decree of the Minister for Finance in consultation with the Minister for the treasury. "" Art. 44-bis (Interest for redemptions made through an automated procedure). - For redemptions made with mode 'in art. 42-bis, interest and 'due from the second half calendar year following the submission due date of the end of the statement until the date of issuance of the order direct payment collective on the tax refund, even excluding from the calculation the semester in which such order and 'issued. For interest payments are issued, together with the orders referred to in Article. 42-bis, which provide for refunds of tax, collective direct orders of payment on traits relevant chapter of the estimates of expenditure of the Ministry of Finance, due to be settled using the procedure in the same art. 42-bis. In orders concerning the payment of interest and 'made reference to the lists of creditors that are part and parcel of the orders that have a tax refund. Both for the tax refund for the payment of interest and 'issued to each creditor, a single promissory notes. The receipt relating to the purchase order for the payment of interest and 'drawn up with reference to the receipt record on the corresponding repayment order for art. 42-bis, fourth paragraph. "- Article. 1 of the Presidential Decree no. 71/1962 (New facilities for the collection of the State expenditure titles) replaces the single article of the RD 7 October 1926, n. 1759, concerning the payment of State expenditure through credit in the current account at the Bank of Italy and post offices or by switching in promissory notes. It transcribes the text of the first paragraph, letter b) of the aforementioned single article, as replaced by art. 1 of Presidential Decree no. 71/1962: "the central administrative offices and branch officials and delegates, depending on their competence, may, upon written request of the creditor, have, with the express remark on individual securities, that direct mandates, the payment orders issued on the basis of roles fixed spending - excluding pensions - the partial or total orders for recovery of provisional deposits in cash, the treasury money orders, backlog of orders and credit accounting 'special orders are extinguished by: a) (omitted); b) credit on current account, at those branches of the Bank of Italy, on behalf of the creditor, in favor of a particular financial institution designated by the creditor himself. "Art. 5 of Presidential Decree February 10, 1984, n. 21, laying down detailed rules' tax relief for the collection of state expenditure titles, repealed both the RD no. 1759/1926 that articles 1 and 2 of Presidential Decree no. 71/1962. it seems useful to transcribe the text of art. 1, first paragraph, letter b), of Presidential Decree no. 21/1984, containing replacement standards than those given above repealed: "the authorizing departments of payments, upon written request of the creditor, have that direct orders, payment orders on fixed fee roles, backlog of orders and accreditation of accounting 'special, the partial restitution orders or provisional total of deposits in cash and treasury money orders are extinguished by: a) (omitted); b) accreditation in bank account, made payable to the creditor, at a company credit, also through a central institution of the category. "- The fifth paragraph of Art. 4 of Law n. 482/1985 (Modification of the tax treatment of allowances 'severance pay and capital paid in dependence of life insurance contracts) provides that: "the Reassessment of tax pursuant to the preceding paragraphs must be finance all'Intendente request with the appropriate application drawn up in accordance' with the approved model by decree of the Minister of Finance to be published in the Official Gazette within sixty days from the date of entry into force of this Act. The petition must be filed within ninety days of the publication of the decree. The superintendent of finance, check the conditions mentioned in the first paragraph, it shall send to the district office of the direct taxes or the relevant service center instances of Reassessment for the procedure; the provisions shall apply in art. 42- bis of the Presidential Decree of 29 September 1973, n. 602. The application can 'be presented in the case of judgments duly promoted and pendants and involves the renunciation of them. "- The Ministerial Decree of 26 November 1985 published in the Official Gazette no. 285 of 30 November 1985 concerns:" Approval of instance model for Reassessment of tax relating to allowances' and other sums received in dependence of the termination of employment subject in art. 4 of the Law of 26 September 1985 n. 482. "- It transcribes the text of art. 2-bis, paragraphs 3 and 4, the DL March 2, 1989, n. 69 (Urgent provisions relating to income tax and payment of advance payment of income tax , flat rate determination of income tax and VAT, the new terms for the submission of statements by certain categories of taxpayers, rectification of irregularities 'formal and minor offenses, extension of the taxable income and the containment of circumvention, as well as' on VAT rates and taxes on government concessions), added by the conversion law n. 154/1989: "3. Notwithstanding the first paragraph of art. 38 of Presidential Decree of 29 September 1973, n. 602, the reimbursement of withholding allowances on 'end the employment relationship and' made of office on liquidation of the tax return in which the allowances' and 'was indicated or, if resulting from judicial decision, from' director of finance to which the recipient, even by reason of his domicile for tax purposes, presented a claim for repayment under that Article. 38. 4. The office reimbursements referred to in paragraph 3 shall be carried out through the automated procedure provided for by art. 42- bis of the Presidential Decree of 29 September 1973, n. 602 ".