The Presidency of the Council of Ministers For the Ministries of Finance At stewardships At inspectorates compartmental direct taxes At the district offices of direct taxes Ai service centers and, for information: At the Central Service of tax inspectors The General Command of the Guardia di Finanza At the Directorate-General general affairs and personnel - inspection Service national to the Association of Italian municipalities INTRODUCTION It is appropriate to summarize the timely provided by law for tax returns to be submitted in the current year. Withholding: - MOD. 770 - 1> to April 30, 1990 For models 770 presented by the entities cited in the all. 1 the submission deadline and 'extended to 30 May 1990. In such institutions, the Administration has granted, in fact, the extension provided by art. 9, fifth paragraph, of 29 September 1973 n. 600. - MOD. 770 / a - within the same deadline of presentation of the mod. 760 (subject to the closing date of approval of the budget). - MOD. 770 / b - by March 31, 1990 Subjects individuals: - MOD. 740 - 1> to May 31, 1990 - MOD 101 / Integrated - used as tax income idem - MOD 101 / Integrated - used as a replacement certificate of tax returns - ditto - MOD 201 - for amounts greater than $ 6,602,000 - solely for the purposes of the choice of 8 per thousand - from 1> to May 31, 1990 the description of the aforementioned forms and 'in section 1 of this circular. Persons other than natural persons: - MOD 750 - 1> to May 31, 1990 - MOD 760 - the submission period and 'subject to the closing date of approval of the budget. In order to submit the tax return taxpayers must keep in mind the territorial district of the Service Centers which is transcribed below: Regions Puglia and Basilicata: BARI Service Centre Province of Milan: Centre of Regions Service MILAN, Marche and Molise: Center of PESCARA Service Region Lazio: Service Centre of ROME Veneto and Friuli-Venezia Giulia: Center of Venice Emilia-Romagna Region Service: Service Centre of BOLOGNA Liguria region: GENOA Service Centre For the districts not served by the Service Centers, taxpayers must file the return to the offices of the competent tax in relation to the tax domicile. It is recalled that the statements should be presented at the office of the municipality in whose district the taxpayer is domiciled for tax purposes. The statements can be altresi 'dispatched by registered post no return receipt to the Office of the competent direct taxes or, in cases of residence for tax purposes under the above territorial constituencies, to the competent service center for the area. Chapter 1 - Tax Returns In order to declarations of personal income tax, to be presented in the month of May of the AC, the following is mentioned: 1) MOD 740 The statement of income of the current year, and 'was prepared in three installments:. the first, which is used by all taxpayers, contains the basic model of the declarant and the declarant's spouse model, and is used to declare: - land tax (panel A); - Income from buildings (panel B); - Income from employment (middle C, D); - Taxes and charges refunded (Framework R); - The deductible expenses (Part P); . the second contains templates to declare: - self-employment income (Panel E); - Business income (Paintings F, G.); - The investments income (panel H); - Capital gains (panel I); and it should only be used by taxpayers in possession of such income; the third contains templates to declare: - other income (Part L); - To separate taxation income, other than those of employees (Part M); - Breeding of animals income (Framework Al); also it contains additional pictures A - B - P, and should only be used by taxpayers in possession of such income. To allow an accelerated processing of interested statements by coefficients in art. 11 of DL 03/02/1989, n. 69, with amendments, by law 04/27/1989, n. And 154 'was prepared for the mod. 740 containing the pictures E, F, G, a special envelope with written brown, distinguishable from the one written in blue color to use for the other mod. 740, which will make 'more' smooth the receiving task is common that the post office. Accordingly, for the presentation of the mod. 740/90 is to be used from the following envelopes: envelope with written brown for taxpayers who use the pictures E, F, G, contained in the second issue; envelope with written blue for all other taxpayers, including those who use the H paintings, The contents in the second issue. 1) The pre-addressed envelopes are for areas where they were already 'set up the service centers. Also of note that the cover page in the mod. 740 include specific facilities for the affixing of the signature on the choice for the target of 8 per thousand IRPEF to social or humanitarian purposes or for religious or charitable purposes. With regard to this choice, please refer to the illustration contained in pages 6 and 7 of the instructions for the compilation of mod statements. 740. 2) Mod. 101 / Integrated - used as a tax return in the event that the employee declares the model itself also income from buildings. In this case the mod. 101 / Integrated and 'filled in both facades. For the production of that model it must be used a special orange envelope the same size as that of the mod. 740. Even the orange envelope and 'pre-addressed to the areas served by Service Centers. 3) Mod. 101 / Integrated - Used as a replacement certificate of the tax return. In this case the employee who does not have other income, signs and sends the model which is thus' only filled the first page. For the delivery of that model the employee who resides in areas where have been established Service Centres must use the special envelope, reduced size and dark blue-addressed. In the case of the aforesaid mod forwarding. 101 to the offices of direct tax payers, as in previous years, must use a plain white envelope pre-printed. Even in the aforementioned hack. 101 / Integrated, used either as a statement that as sistitutivo certificate, spaces are content for the choice of destination 8 per thousand for the reasons previously indicated. 4) Mod. 201 With effect from this year, pensioners have retirement income, attested by a single mod. 201, an amount greater than $ 6,602,000, if they are not obliged to submit the report on Form. 740 for possession of other income or other causes, may have the mod. 201 to perform the above choice on the target of 8 per thousand IRPEF. For shipment shall be observed the same mode 'due to the mod. 101 / INTEGRATED - replacement certificate, the previous paragraph 3. With regard to the distribution of envelopes from the Institute of State Printing, please note that large envelopes for the mod. 101 / INTEGRATED used as tax returns are distributed through municipalities and Intendenze of Finance, while small envelopes for the mod. 101 / Integrated as a substitutive of the declaration and for mod. 201 sent for the purpose of choosing the eight per thousand shall be distributed at post offices and Intendenze of Finance. As in previous years the envelopes should be used not only for sending by mail statements, but also in the case of presentation at the counters of the municipal offices. The fact that the various types of reporting models (especially the mod. 740 with brown envelope affected by the coefficients) are identified only by the color used in the envelopes, it is necessary that the statements are filed and received by the municipalities and the post office accompanied by appropriate previously described envelopes. Chapter 2. - Presentation of the statements a) employees of the State and other public entities b) trade associations and professional bodies As in previous years, and 'allowed the presentation of the declaration of state employees and other public bodies to the offices of the respective membership, according to the procedures' illustrated below. Administrations have to deliver the Offices of the mod tax returns. 101 / Integrated as well as' the mods statements. 101 / Integrated and mod. 740 of its employees with separate lists for each type of model and, for the mod. 740, by type of envelope (brown and blue). The delivery must be made to offices Also the tax for direct reporting to the Service Centers. The government departments and other public bodies, which will receive in word only statements in the period from 1> 31 May 1990 are required to adopt the most 'stringent measures' cause the logging of mod certificates. 101 / Integrated and mod statements. 101 / Integrated and mod. 740, contained in the appropriate envelopes described above, is made with placing the top of the form, in the space reserved for the Municipality, in the original and the copy, the Office's stamp, date submitted and the order number of receipt. The public receiving office must 'provide for sorting the statements of employees, possibly have their tax domicile in the Municipality including in an office district of the different taxes to which the receiving Office, by sending, by registered mail, all such statements' tax office or the competent service center for tax purposes of those concerned. The transmission of the statement of the receiving Offices to the Offices of direct taxes or service centers must 'be made within ten days from the deadline for submission of the above declarations. Trade associations, professional bodies and members agl professional associations, may submit their tax returns to their membership or assisted with summary list in duplicate containing the names of the holders of the same statements, maintaining the provisions for model type and for mod. 740 per envelope type. The municipalities, as proof of submission of the statement, will return a copy of the list with attached receipts mod. 108 duly completed for each individual taxpayer indicated in that list. Chapter 3. Reception For the reception of the declarations of the statements by the municipalities the following types of receipt books were prepared: Mod. 108 / A for the mods statements. 740 is in blue envelope brown envelope; Mod. 108 / B to the mod. 101 / Integrated used as a tax return; Mod. 108 / C for the mod. 101 / Integrated as a substitutive certificate of the tax return and for mod. 201 used for the selection of the eight per thousand; Mod. 108 / D for the mods statements. 750, 760, 770, 770 / Bis and 770 / b. The receipt books are collected in blocks of 50 sheets of double-esempleare (mother and daughter), numbered in continuous sequence within each tax office and service center; each block and 'characterized by a progressive identification number within the Office of Tax and Service Center. For reception of mod. 740 and 'was one prepared type of receipt book (mod. 108 / A), with which should be logged and the statements contained in the envelopes that those contained in brown envelopes. However, knowing must keep seperate statements depending on the type of envelope, each receipt book mod. 108 / A shall be used or for mod. 740 brown envelope or for mod. 740 blue envelope. Please note that, as a result of the innovations made to the current year statements, and 'necessary that the municipalities adhere strictly to the receipt of the declaration with the corresponding envelopes. The tax offices and service centers, therefore, in making the registration and delivery of the various municipalities receipt books, receipt books divide up mod. 108 / A in two separate packs assigning the first third of the stub to the reception of mod. 740 brown envelope and the remainder on receipt of the mod. 740 blue envelope. For example in the case of assignment to a common n. 1000 stub (numbered from 1 to 1000) mod. 108 / A, the Office or Center is to assign the first stub 333 (numbered from 1 to 333) for receiving mod. Brown stub 740 and 667 (numbered from 334 to 1000) for receiving modd. 740 blue. For the stub 108 / C it is necessary to specify that every receipt book can 'be used jointly for both mod. 101 replacement certificate constituents of the declaration for Keithley. 201 for the eight per thousand choice. In order to Keithley. 108 / D is recalled that, in previous years, each receipt book should be used for only one of the types of model declaration provided for that receipt book. Particular care must be given by staff at the counters for the correct use of receipt books. For Keithley. 101 / Integrated submitted to tax offices with pre-printed envelope, prevent the receipt book 108 / C, are Keithley recorded. 101 / Integrated containing tax return. Chapter 4. Submission of statements to the offices and service centers in order to the obligations entrusted to the municipalities, to the offices of direct taxes and service centers for the delivery of receipt books, for receiving declarations and for the next phase of the statements delivery to offices refer to the instructions issued in previous years and will impart the following additional instructions. In order to packing and sending statements to the offices and service centers, municipalities are required to this requirement in accordance with the following schedule: - for the mod. 740 - brown envelope and 750: must be made n. 2 deliveries: 1 - by 25 May for the models presented by May 22; 2 - by June 5 for the models presented by 31 May; - For the other models: within 10 days from the last day for submission of the declaration. Declarations submitted rather than time limits in the rules in force should be sent to the Tax Office and the Service Centers within ten days of the end of each month with receipt books used (even if partially) for receiving, keeping distinct mod . 740 with brown envelope. The Service Centres of Bari, Bologna, Genoa, Milan, Pescara, Rome and Venice to the statements made to them, will provide the retreat with the municipalities within their respective territories in accordance with the above stated general plan. For packaging and sending parcels by municipalities both tax offices that the Service Centers, refer to the guidance given in Circular no. 25 of 26 April 1982 and with the operating instructions No. CI / 2140 of 28 July 1984, n. CI / 2045 of 24 July 1986 and No. CI / 2243 of 17 July 1987, subject to the new need to manage separately and with priority 'mods. 740 - brown envelope and mod. 750. As for delivery to the offices of the statements by the Post Offices, it should be noted that as a result of its contacts with the Ministry of Posts and Telecommunications, and 'been assured that these offices will give priority' to hack. 740 - brown envelope and mod. 750, ensuring maximum timeliness' possible. Offices and service centers are requested to contact the municipal offices and those of the items to ensure that deliveries take place with the utmost regularity 'and timeliness'. Given the urgency of the text of these operating instructions will be 'sent by the communication terminal via the compartmental inspectorates, the Tax Offices and Service Centers. Offices of taxes, including those of the Regions and the Province of Milan, served by service centers, transmit, with the utmost urgency, a copy of the instructions received via the terminal to the municipalities in their district. The Tax Offices and Service Centres will give fulfillment to their insurance Intendenze of Finance. The general manager: ROXAS