Stewardships to finance Ai common and, for information At the Association national provinces of All'Unione Italian municipalities provinces of Italy To the Presidency of the Council of Ministers at the Treasury (General Accounting Office) At the Ministry of Interior - General Directorate civil administration (central Directorate for the local finance) the Ministry of post and telecommunications (central Directorate postal banking services) all other Ministries Ai prefects of the Republic at the supervisory bodies of the acts of local authorities in the regions with ordinary statute at provincial commissions control of Sicily the committees and control sections of Cagliari, Nuoro, Sassari, Oristano, Trieste, Gorizia, Udine, Pordenone GENERAL the decree-law of 30 September 1989, n. 332, converted with amendments by Law 27 November 1989, n. 384, introduced with effect from the year 1990, substantial changes to the original discipline dell'ICIAP contained in Decree-Law of 2 March 1989 n. 66, converted with amendments by Law 24 April 1989, n. 144. Has' made, therefore, necessary to proceed with the approval of new models for the annual report and for payment of the tax payable according to the same complaint, to replace those approved respectively by the ministerial decrees of 31 May and 7 June 1989. These new models, approved by the ministerial decree of 27 April 1990 and 5 May 1990, published in the Official Gazette no. 106 of 9 May 1990, they apply in relation to the tax due for the current year 1990 and, barring any legislative changes, also for subsequent years. This circular, which follows on from the general n. 4 of 22 March 1990, contains general warnings and instructions for filling out the complaint dell'ICIAP due for the year 1990. It is clear, therefore, these general characteristics of tax that interest in filling in the complaint, referring to the explanations detail in the section on "instructions." Prerequisite for the application of tax and 'the exercise on the territory of the State of business, arts, professions, desumendone the notion as understood regarding tax value added tax (1). Taxable - in the rest of this circular called, more 'brief, "taxpayer" - and' the natural person, or the society ', ie the public or private entity, namely the association although not recognized, or the consortium, or generally any other organization of persons or goods, which he carries on business, art, profession. The tax must be determined separately for each municipality within the territory of which are located production sites, meaning those premises, picnic areas both indoor and outdoor, normally used by the taxpayer, either directly or as a necessary support, to exercise the enterprise, art, profession. For businesses, trades and professions exercised by the taxpayer without the use of production facilities, it is assumed as if the same were carried out in a settlement (and, more 'exactly, in a room) of twenty-five square meters located in the municipality of the taxpayer's tax domicile same. Such a settlement - that, in the continuation of this Circular, will be 'called "alleged" - only detects if the exercise of that particular firm or to that particular art and profession the taxpayer does not use any local or area equipped in no common. The settlement "alleged" also absorbs, with its twenty-five square meters, all businesses and trades and professions exercised by the taxpayer without the use of local or picnic areas. Obviously if the taxpayer carries more 'separate businesses with each other, or an undertaking and an art and profession and for the exercise of some settlements while using for the exercise of other uses no settlement, the tax will be 'determined for the first taking into account the actual settlements and the second with reference inauguration " alleged. " Businesses, trades and professions exercised without the use of industrial sites shall be treated, for the purposes of their confluence in the only "alleged" settlement mentioned above, businesses, trades and professions which are exercised using only surfaces ineligible specified in subparagraphs a) and b) of paragraph 6 of art. 1 of the law governing the new ICIAP. Clearly if, for example, for the exercise of a particular company are used, in addition to these surfaces can not be calculated, also, in any town, relevant areas for the purposes of calculating the tax, will be made from the latter, and only them, to the tax obligation. The measure of the tax base (as shown on the table attached to the Decree-Law of 30 September 1989, n. 332, ratified with amendments by Law 27 November 1989, n. 384, as supplemented by paragraph 2 of art. 6 of the decree-law no. 90 of 27 April 1990 for rates of conversion) varies depending on the field of activity 'of belonging and the surface class. For the first, the taxpayer must refer to the enterprise, art, profession exercised by him in the one or in more 'settlements, both actual and necessary "alleged", located on the territory of each municipality. For the second, it must detect the surface of the one or more of the total 'production plants, both actual and necessary "alleged", which he used on the territory of each municipality, calculating: in full, the surface area and picnic areas blankets; at the rate of 10 percent, one of the areas equipped discoveries (please note that, as previously explained, the eventual settlement "supposed" to be considered as a 25 sqm "local"). the aforementioned surfaces are excluded from this calculation specified in subparagraphs a) and b) of paragraph 6 of art. 1. The tax and 'due for each calendar year, each of which corresponds to the autonomous tax obligation, taking into account the situation existing at January 1 of each year which, therefore, is taken as which lasts for the whole year. In particular, reference must be made on that date to determine: whether the firm, art, profession and 'exercised; how much and what surface and 'used for it; and that 'the municipality of tax residence of the taxpayer to the effects of that position, any settlement "presumed"; and that 'the common Taxation office and, therefore, that to which the complaint must be submitted and in whose favor the payment of the tax must be made according to the "profit zones" in force on its territory, which will be' treated hereinafter. Therefore, for the tax due for 1990 current year we must take the situation as of 1 January 1990. In relation to specific issues that may arise about the influence of the provision requiring the said recognition at January 1 on condition year of existence of the attivita 'of production, and on the surface of the identification used, please refer to that provided for in circular. 6 of 19 June 1989. The basic amount of tax calculated according to the sovraillustrati criteria, do not necessarily coincide with that of the tax payable by the taxpayer to the municipality within the territory of which are located production sites, both actual and possibly "presumed", which he used. The latter, in fact, can 'be equal to the first, or be equal to the' destination or to double the same. This' position depends on the income of the taxpayer, taking into account its business income and art and profession, and only these. Indeed, just the provisions of paragraph 8 of art. 1 of the law governing the new ICIAP, the tax base: and 'reduced to' destination, if the business income and the art and profession of the taxpayer does not exceed twelve million lire; and ', however, it increased to twice, if such income exceeds fifty million lire. It warns, however, 'that the territory of the municipality recipient of the complaint and the payment of the tax may be in force different income ranges and as' recognized municipalities the power to alter, by 31 December 1989 relative to the year 1990 cennati the income limits in the sense that those twelve million may have been increased up to eighteen million or reduced by up to six million and said fifty million may have been increased up to seventy million or reduced by up to thirty million; what ', even limited to one or more' sectors of activity ', as long' but 'uniformly to all activities' including in the field or in select sectors and for all its surface classes. INSTRUCTIONS FOR COMPLETION OF THE COMPLAINT AND THE ANNUAL PAYMENT FORM Complaint The complaint must be filed by the parties responsible to the municipality in whose territory are located production sites, both actual and necessary "alleged" in ways already 'clarified. They are exempted from filing the complaint only the subjects are not obliged to pay the tax referred to in paragraph 10 of Article. 1 of the law governing the new ICIAP. The complaint must be made in the coming month of June regarding the tax due for the year 1990. The presentation must be made by delivery of the complaint directly to the relevant municipality which, although not required, must issue a receipt, or by delivery of the complaint in the envelope, by registered mail without return receipt addressed to the relevant municipality (tax office); in the latter case, the complaint shall be deemed filed on the day they are delivered to the post office. The complaint must be made on the printed conforms to the model approved by the Decree of the Minister of Finance, in consultation with the Interior and in consultation with the National Association of Italian Municipalities, dated 27 April 1990 and 'was published in Official Gazette no. 106 of 9 May 1990. In order to meet the needs of certain categories of taxpayers and 'admitted the use of printed meccanografici for the compilation of the annual report, specific prior authorization from the Ministry of Finance, as long' has ensured compliance 'structural with the above model, also as it regards the sequence and the header of the requested data. It points out the opportunity 'See to it that the taxpayer to get a copy or photocopy of the complaint, as well as needs' own, in order to fulfill the obligation of presentation of the request of the mayor or his deputies. Frontispiece. The title page, in addition to the indication of the year and for which 'the complaint is made (1990) and the town of the same recipient, must be indicated in a comprehensive manner the particulars of the debtor and, namely', the operator l ' business, art and profession. Purpose and 'been drawn a picture made out to the "taxpayer", which must always be filled, the first part and' reserved to the specification, details of the natural person or the name and legal nature of the subject other than this and second part, common to natural persons and to persons other than these, and 'dedicated to the indication of the tax code and VAT registration and tax domicile. With regard to VAT registration number, specifying that it should be reported if the taxable person and 'in possession and' consequential to the fact that the tax - in the presence conduct of a business, art, profession - and 'equally also due if the taxpayer and 'VAT sfornito. The picture made out to the complainant differently from the taxpayer must be completed where the taxable person has died or has been deprived of availability 'of its assets; in particular, the framework must be completed: the heir (in case of more 'heirs, will report the details of any of them); by the liquidator; the liquidator in the event of compulsory liquidation. The data for that complainant may also refer to a non-natural person, such as in the case of corporations or-heir. That framework should, altresi ', to be completed in all cases where the taxable person is represented or under the law or following negotiation capacity; in particular, it must be filled: by the legal representative or negotiation; the managing partner; by the receiver; by the liquidator in a voluntary liquidation. Of course, even with the completion of this second picture, it is still filled in the picture made out to the "taxpayer." With reference to the identification of the place of location of any settlement "alleged", it is specified that is not relevant tax domicile indicated under the name of the complainant differently from the taxpayer, having to have regard only to the tax dimicilio "taxpayer". Moreover, if such domicile, to be indicated in the complaint in accordance with the situation observed at the date of the same, was in a different town than the January 1 of the tax year, the taxpayer will indicate 'as a common recipient of the complaint' s settlement "alleged" that in which he had his domicile for tax purposes at that date of 1 January and will specify 'such business in the internal framework reserved for "records of the taxpayer." inside. The inside of the complaint and 'dedicated to the identification of the elements that determine the tax debt, an indication of the extremes of its payment, subscription and to any records of the taxpayer. For the purposes of the tax due quantification various frameworks have been prepared. Under (A) to be given the full address and, in parentheses, any description; - for example: (bar 2000); (Hotel Terminus) - productive settlement used by the taxpayer and situated on the territory of the municipality to which the complaint is to be used. If you have to take, if any, the settlement "alleged" - which, as already 'mentioned, it is considered located on the territory of the municipality of the taxpayer's residence for tax purposes - should state the address of that domicile and, in brackets, to be specified " tax domicile". Obviously, in any case, in the address it does not go including an indication of the municipality since it can not 'be the recipient of the report. If the taxpayer uses most 'of a production facility located on the territory of the municipality recipient of the complaint, including any settlement "alleged", under (A) it will only be indicated the number and must be compiled as an integral part of the complaint , the framework (a / 1) reported on the supplementary sheet to the specimen and 'was approved by the decree of 27 April 1990. on interministerial that sheet - in addition to repeat the information in the complaint relating to the particulars of the taxpayer, to the common recipient and tax year - must be indicated under (a / 1), separately for each production facility used by the taxpayer, and located on the territory of the municipality recipient of the complaint, the full address (and, in parentheses, any designation in the way before said), and its surface, less than excluded from the calculation under cennato sixth paragraph of art. 1 of the law governing the new ICIAP, disjointed depending on its structure. It is recalled that, as already 'mentioned, the eventual settlement "alleged" notes that a "local" of 25 square meters. Clearly applies to the framework (A / 1) the heads observation 'made so the address does not go including an indication of the town, it could not only be to the recipient of the complaint. The sum of the areas of the settlements listed must be reported, separately according to the structure, under (E) of the underlying complaint. If an additional sheet is not 'enough, they use other, indicating the total number in the box; in such case, it continues in the numbering of the settlements using the relative order not numbered column and the said sum of the surfaces must be indicated below the table top bringing it back sheet, of course, within the framework (E). Under (B) is described the company, art, profession practiced by the productive settlement taxpayer indicated under (A) or in the production facilities indicated in part (A / 1). In this regard it points out that the company has to identify and qualify, so 'as in the sector of state taxes on income, through enucleation of an activity' only what will be 'the sole, if the object of the company and' one activity '; will ', instead, the attivita' prevalent in terms of the entity 'revenues achieved if, as is generally the case, the subject of the enterprise are more' activity '. For each firm, then, it corresponds to an activity 'only. Similarly art or profession is characterized by the only activity 'or, if its activity' exercised artistic or professional are more ', through that which prevails in terms of the entity' their remuneration. You can 'be the case where the taxpayer carries not one but more' businesses in the one or in more 'productive settlements indicated in part (A), or as part (A / 1) (the hypothesis, and' indeed infrequent for there to be expected that exercise more 'business and' necessary that these are completely distinct from one another, ie that they They are managed with accounting 'separate and lead to the determination of business income distinct to the effects of the application of the state tax on income; such as, for example, in the case of compilation by the separate frameworks taxpayer 740 / F). You can 'also be the case where the taxpayer armies in said settlements addition to one or more' enterprises also an art or profession. In such case each company, so 'as the art or profession, must' be translated in the attivita 'which distinguishes it and characterizes it according to sovraenunciati criteria. Cosi 'for example: - For a company whose activities' consist of the maintenance of elevators and in the sales representation of elevators with prevalence, under the profile of the entity' revenues generated, the first, should be indicated under ( B) only: maintenance of lifts. - If, in addition to the company above, the taxpayer carries in those settlements a separate company with restaurant and guest house with a prevalence under the repeated profile of the first, under (B) shall include: 1) maintenance of elevators; 2) restaurant. Please note that you must use a separate number for each company and art or profession. As regards the problem of enucleation, the first January of the year for which and 'tax liability, of the' prevailing under the profile of the entity 'revenues earned or the remuneration received, necessary to look at revenues or compensation of the previous year. The hypothesis that the firm, art, profession begins to be exercised as of January 1 and 'very rare, being January 1 public holiday (and if the enterprise, art, profession begins to be exercised after January 1 of a given year, the tax for that activity 'production, will begin' to be due, in perseverance of its operations, from the following year); in that case start to January 1, will be necessary to 'having regard to the revenues or fees which are expected to realize in the course of such a starting year. As part (C) is omitted from the enterprise or art or profession "absorbent", bringing you back to an activity 'only among those listed under (B). Worth, to clarification, the following assumptions: 1) under (B) and 'specified activity' only (and it 'such a situation that occurs more frequently) characterizing, therefore, as more' sometimes said, a only one company or only the art and profession; in such case, it will be 'repeated in the framework (C) such attivita' indicated in the framework (B); 2) under (B) are given more 'activity' (please note that all activities', and only one, identifies and characterizes a distinct company, so 'as an activity' only identifies the art and profession); in which case you must select a single activity 'and bring it under (C), following the detailed criteria mentioned in the same context (C). Cosi ', for example: a) under (B) indicates two activities' including both in the fourth ICIAP sector, the taxpayer containing additional 'under (C) the activities', between the two, corresponding to the company with higher revenues achieved; b) under (B) are given three activities ', of which one and' included in the fifth ICIAP sector and the other two in the eighth field, the taxpayer will discard 'undoubtedly the attivita' comprised in the fifth field as a lower ICIAP taxation, taking account of the tax base measures, than the other two; between the two remained, including both the eighth field, will choose ', and thus containing additional' under (C), the activities' corresponding to the company with higher revenues earned. Under (C) goes, altresi ', indicated the activities' code from the table desumendolo VAT, corresponding to the attivita' as above under the same; Finally, box 1 must be crossed if such activities 'reported and' exercised by artisan company registered in the relevant register. It points out that the activities 'included in part (C) has absorbent character in the sense that it assumes as if the only settlement which is the set of the most' sites settlements on the territory of that particular municipality were used entirely by the taxpayer to engage only such activities'. Under (D) must be indicated on the sector of activity 'ICIAP in which is included the activities' included in part (C), specifying with: first, or second, or third, etc. It stresses that the sector can not be indicated 'that being just one. The areas are ten and are presented in the table attached to the Decree-Law of 30 September 1989, n. 332, converted, with amendments, the law 27 November 1989 n. 384. Please note that this table 'was built, with the second paragraph of art. 6 of the Decree-Law of 27 April 1990 n. 90, in the conversion course, limited to the insertion in the latter sector also the attivita 'of "landlord". Under (E) must be specified area used for distinguishing one of the premises, covered picnic areas and picnic areas discoveries. Please note that the calculation had to be equipped areas discoveries because ten percent of their surface, so to that extent should be indicated, and that any settlement "supposed" to be considered as "local" of 25 square meters. The surface in question, and 'obviously that relating productive inauguration indicated under (A) or the total of the production facilities indicated in part (A / 1). In calculating the surface, as already 'mentioned, it must not take account of the areas indicated in paragraph 6 of Article 1 of the law governing the new ICIAP. If the activities' included in part (C) corresponds to craft a company registered in the relevant register is up facilitating the reduction to 65 percent of the excess surface of three thousand square meters. Thus, where a such case, will be 'taken away from the total area of ​​35 per cent of that part thereof that exceeds three thousand square meters. Cosi ', for example, if and' used a room of 2,900 square meters and equipped outdoor area of ​​15,000 square meters, the picture (E) will be 'filled as follows: Local. . . . . . . . . . . . . . . . . . . . . . . . 2,900 square meters covered picnic area. . . . . . . . . . . . . . . "0-equipped outdoor area (10%)............" ---- TOTAL 1,500. . . 4,400 square meters (less) any reduction. . . . . . . . . . . . . . "---- 490 (490 square meters are equal to 35 percent of 1,400 square meters representing the excess part of the 3,000 square meters). As part (F) is omitted from the class in which the surface and 'including the area quantified under (E) at the item "TOTAL" or "DIFFERENCE", desumendola from the table annexed to the decree-law no. 332 of 30 September 1989, converted with amendments by law no. 384 of 27 November 1989. in particular, if the surface referred to under (E): a) does not exceed 25 square meters, must be given "up to 25 square meters"; b) exceeds 25 square meters but does not exceed 50 square meters, it should be disclosed " up to 50 square meters "; c) exceeds 50 square meters but does not exceed 100 square meters, should be disclosed" up to 100 square meters "; d) exceeds 100 square meters but does not exceed 200 square meters, should be stated "up to 200 square meters", e) exceeds 200 square meters but does not exceed 500 square meters, it should be disclosed "up to 500 square meters"; f) exceeds 500 square meters but does not exceed 4,000 square meters, It must be given "up to 4,000 square meters"; g) exceeds 4,000 square meters but does not exceed 10,000 square meters, it should be disclosed "up to 10,000 square meters"; h) exceeds 10,000 square meters but does not exceed 20,000 square meters, it should be disclosed "up to 20,000 square meters"; i) exceeds 20,000 square meters but does not exceed 30,000 square meters, it should be disclosed "up to 30,000 square meters." And so 'on, for every 10,000 square meters. Under (G) is shown the basic amount of tax corresponding to the sector of activity 'indicated under (D) and the surface class indicated under (F). This amount is derived from the table annexed to the decree-law n. 332, September 30, 1989, with amendments, by law no. 384 of 27 November 1989. Thus', for example, and 'was given the ninth sector and class of area up to 100 square meters, the basic tax to be indicated under (G) will be' equal to L. 795,000. As regards areas in excess of 10,000 square meters, the footnote to that table states that "more than 10,000 square meters are formed classes of 10,000 square meters. The basic sets of each class, so 'made, and' equal to that of the class L. 750,000 "increased earlier. Therefore, assuming an area of ​​32,000 square meters, for which 'was then shown the class "up to 40,000 sq m", and the third sector of activity', the basic tax will be 'equal to L. 4,350,000 (fact : for the class up to 10,000 square meters and 'L. 2,100,000; for that up to 20,000 square meters and' L. 2,850,000; for that up to 30,000 square meters and 'L. 3,600,000; for that until 40,000 square meters and 'L. 4,350,000). Under (H) must state the reference income, ie the corporate income and art and profession for the purpose stated by the taxpayer income tax or corporate income tax. To determine the taxpayer's income position must take all and sundry income and enterprises that art and profession due to him and declared regarding tax on personal income (personal income tax), or of that corporation tax (IRPEG). The family business income and 'assumed net of fees charged to the company employees the same family. In this regard it should be noted that among the business income one has to consider the agricultural income as this is an income resulting from working capital and the work of organization, even though they 'measured through the application of cadastral valuation rates. You remember, then, that the income from the farming of animals, in art. 78 of the Consolidated Law on Income Tax, approved by Decree of the President of the Republic December 22, 1986, n. 917, in taxable business income. The business income and art and profession of the taxpayer should be consumed in their entirety, in the sense that they must not be divided into units formed in relation to the location of production plants in more 'common. In other words, the accumulation of income and enterprises that art and profession quantifies the ability 'productive income of the taxpayer, as understood at the personal income tax or corporate income tax purposes, and such capacity' and 'destined to "weigh", in its full extent , or in the more 'common where they insist the settlements used by the taxpayer himself. A further corollary of the first, and said 'that taxpayer's income position points out in his unitarieta' and complessività ', regardless of correspondence between business, art, or profession carried on in the settlements located in a given municipality and entrepreneurial nature of income, artistic and professional that contribute to the formation of the income position itself. As regards the time at which reference should be made for the quantification of that income position, the law states that should be taken as income and any losses declared by the taxpayer, cennati personal income tax or corporate income tax effects, for the year or for the tax year before the year for which and 'due the ICIAP. Therefore, for the tax due for the current year 1990, a natural person must 'take the total amount of income and any business losses and art and profession it declared for income tax for the year 1989. Reference the income declared for the tax period prior can 'only affect the corporate income tax subjects. Specify a need to refer to the results of the personal income tax or corporate income tax declaration for that year or the tax period prior even if it 'was submitted late but, of course, before or simultaneously with the completion of ICIAP complaint. If the deadline for filing the return and 'established by applicable provisions on personal income tax or corporate income tax, at a later date to May 31 (for example in the case of submission by the heirs), will' reference to the statement submitted by the 'year, or for the tax period immediately preceding the prior year for which and' due the ICIAP. This' sempreche ', of course, the statement for the year or preceding tax year is already' been submitted at the time of compilation of ICIAP complaint. In the event that for the aforesaid year or tax period the taxpayer has not declared any income they 'do business' with art and profession, will assume the same' purpose ICIAP income "zero" with consequent reduction to the goal 'of' tax. Moving on mode 'of practical compilation of the picture, you do the following examples: 1> example. The taxpayer has declared a 10 million pounds of business income. In this case, the picture (H) will be 'so' filled: Lire 10,000,000 imp. prof. .............. .............. ______________ TOTAL 10,000,000 2> example. The taxpayer said a business income of 80 million; a loss, to a distinct and separate enterprise, 30 million; an art and profession income of 10 million. In this case, the picture (H) will be 'so' filled: Lire 80,000,000 imp. prof. Lire - 30,000,000 imp. prof. Lire 10,000,000 imp. prof. ______________ TOTAL 60,000,000 3> example. The taxpayer did not declare any income, they 'do business' with art and profession; In this case, the picture (H) will be 'so' filled: Lire Lire ................ ................. . _________________ TOTAL 0 in the framework (I) is omitted from the tax due (without rounding) which, as already 'mentioned, can' be equal to the tax base indicated under (G) or be equal to half 'ie twice the basic amount of the tax itself. This' position depends on the income of the taxpayer, as set out in the entry "TOTAL" under (H), and the current income limits for the tax year on the territory of the municipality recipient of the complaint. Cover, on the way, the following examples: 1> example. As part (H) and 'it was indicated that income of 10 million. If the municipality is governed by the recipient of the complaint cennati income limits established by law ( 'cause the common, for example, has not exercised for no sector of activity' the editing power to it acknowledged), the tax due, and then to be indicated in the framework (I), will be 'equal to' basic tax goal indicated in the framework (G). If in that town, however, the income limit of 12 million required by law, and 'was reduced by the municipality itself to 8 million for all sectors of activity' (the reduction of that limit, you remember, you can 'get up to 6 million and can 'be ordered by common for all and sundry sectors of activity' ICIAP or for one or only some of them), the tax due, and then to be indicated under (I), it will be 'equal to the tax base indicated under (G). 2> example. As part (H) and 'been appointed the said 60 million income. If the municipality is governed by the recipient of the complaint cennati income limits established by law, the tax due, and then to be indicated under (I), will be 'equal to twice the basic tax shown under (G). If in that town, however, the income limit of 50 million required by law, and 'was increased by the municipality itself to 65 million for all sectors of activity' (the increase this limit, you remember, you can 'get up to 70 million and can 'be provided in common for all without distinction ICIAP sectors or for one or only some of them), the tax due, and then to be indicated under (I), will be' equal to the basic tax. 3> example. As part (H) and 'it was shown zero at the "TOTAL". In that case, of course, the tax due, and then to be indicated under (I), will be 'equal to' basic tax goal indicated under (G). It is recommended to tick, depending on the situation, one, and only one, of the three boxes and that means' or the 3 or the 4 or 5. If the responsibility, under paragraph 11 of article. 1 of the law governing the new ICIAP, the reduction of a quarter for the enterprise to seasonality included in part (C), the tax payable is omitted from the reduced extent and must be ticked 6. Practically, before you determine the ' tax which would be due in the absence of Facility (depending on the case, equal to that of the base or equal to the 'meta or equal to double the tax basis of the same); therefore, the amount so 'got it operates to reduce by a quarter. Clearly even when you box 6 bar must be crossed one of the boxes 3 or 4 or 5. In the box are indicated for the payment of the tax due extremes, providing the complaint to attach the proof of payment itself. The complaint, as well as dated, must be signed using the appropriate box: the party credited as the "taxpayer" in the title of the complaint or the complainant differently from the taxpayer if and 'compiled the specific panel (in the latter case if and 'was listed as the complainant by a person other than a natural person, the complaint will be' signed by its representative). Similarly ranging signed any supporting papers, which must be presented together to the underlying complaint. FORM OF PAYMENT The tax liability, and that means' that indicated under (I), is to be paid, rounded to a thousand pounds down if the fraction is not 'exceeding five hundred pounds or upwards if and' higher, on account giro made out to the common recipient of the complaint (what, that ', both actual production sites are located in the territory that eventually "alleged"). the payment It must be carried out within the period of the complaint, and, that ', in June 1990. To make the due payment of the tax according to the complaint must be made using the special form conforming to the approved pattern, with its features techniques, by the Minister of Finance, in agreement with those of the interior and of post and telecommunications, in consultation with the national Association of Italian municipalities, of 5 May 1990 'was published in the Official Gazette no. 106 of 9 May 1990. In order to facilitate the taxpayers, municipalities can "customize" the pay-in slips, according to the technical characteristics specified in the said ministerial decree, prestampandovi its number of postal account, indicating the joint accountholder account and the data concerning the fifth optical reading field, without prejudice to the possibility 'for the taxpayer to use not "custom forms" purche', of course, comply with the approved model the more 'times repeated inter-ministerial decree. It draws attention to the need ', both for the purpose of proper feedback between the payment and the complaint is to avoid the application of sanctions, fill always and accurately, in all its parts, the back of the deposit slip indicating the data required to be consistent with those specified in the complaint. In particular, in addition to the indication of the year for which and 'paid the tax and the identification details of the "taxpayer" as listed on the title of the complaint, must be specified: a) the number of settlements indicated in part (A / 1 ) (if the settlement and 'one only, which' was filled in the picture (A), to be given "one"); b) the field of activity '(the first, or second, etc.). c) the surface class; d) if the tax and 'due in equal measure, which is equal to the' meta or twice that of the base, by ticking the appropriate box according to what was done in the complaint; e) if the company included in part (C) and 'a seasonal nature (virtually, if the complaint' was ticked 6, will be 'ticked siv001n box; otherwise, the (3/4) no). Obligations of the municipalities. The municipalities will take care of: a) advertise adequately and promptly on its territory: the table of basic annual tax measures attached to the Decree-Law of 30 September 1989, n. 332, converted with amendments by Law 27 November 1989, n. 384, as supplemented, with the inclusion in the second even field of the attivita 'of "landlords", with the second paragraph of art. 6 of the Decree-Law of 27 April 1990 n. 90, in the process of conversion; the corporate income limits and current art and profession, even if coincide with those established by the law governing the new ICIAP; the number of postal current account, as well as' the exact name of the account, the qualle must be paid the tax due according to the complaint; this circular; b) having printed at his own expense, a large number of complaints form and supplementary sheet as well as' the payment slips "custom" and not, to put to free disposition of the taxpayer. * * * To finance stewardships is sent to a sufficient number of copies of this circular to the next, urgent forwarding, as well as to the province, to all the municipalities included in their own jurisdiction. The general manager regent SPAZIANI HEAD ----------- (1) A special treatment and 'planned for the activities' agricultural in art. 29 of the consolidated law on income tax, adopted by Decree of the President of the Republic December 22, 1986, n. 917, whose exercise and 'subject to limited to the attivita' of commercialization of agricultural and livestock products, set out in that Article. 29, carried out outside the fund in premises open to the public or in the markets (right to the provisions of paragraph 1 of art. 1 of the law governing the new ICIAP, as supplemented by paragraph 1, letter a), art. 6 of the Decree-Law of 27 April 1990 n. 90, being converted).