Income statement model 770: complete guide

Article 4, paragraph 3a, of Presidential Decree n. 322/1998 regulates the obligation for withholding agents to transmit AF the tax information, and insurance contributions on compensation paid and the taxes withheld, to employed persons and similar income earners, as well as the self-employed income earners and the self-employed casual. With the same instrument must be submitted to the Revenue Agency data relating to the operations of adjustment made as a result of the assistance provided by the withholding tax in the reference year.

The withholding agents, including government departments, which carry out the withholding tax in accordance with Articles 23, 24, 25, 25 and 29-bis of Presidential Decree n. 600/1973, forward electronically, either directly or through your financial advisor, Inland Revenue tax and social data contained in the aforementioned certification, as well as the additional data required for the settlement activities and control of the Financial Administration and social security and insurance, by 31 July of the year following delivery.

Thus Article 4, paragraph 3a, of Presidential Decree n. 322/1998 regulates the obligation for withholding agents to transmit AF the tax information, and insurance contributions on compensation paid and the taxes withheld, to employed persons and similar income earners, as well as the self-employed income earners and the self-employed casual. With the same instrument must be submitted to the Revenue Agency data relating to the operations of adjustment made as a result of the assistance provided by the withholding tax in the reference year.

The model of declaration 770/2011 Simplified, approved by order of the Director, 17 January 2011, subject to data in question the following brochures:

• data communications have proof of employment and similar contain data tax and insurance contributions relating to the compensation of employees and those similar to it, and are divided into:

PART A - Information relating to the employee, retiree or other payee of the sums;

PART B - Tax Information;

PART C - Data security, welfare and insurance services;

PART D - Data on tax assistance paid in 2010, for the 2009 tax year;

• data communications certifications self-employment, commissions and other income, contain information relating to self-employment income as well as the commissions due as a result of commission, agency, brokerage, representation of commerce, business procurement, commissions resulting from doorstep selling, and data relating to some other income.

In three distinct sections provide the data of the declarant, depending on whether they are individual or corporate entity. In the first section, the registrant must indicate the tax code, the full name or the name or company name resulting from the Act of incorporation or, in the absence of the latter (for example, if the company did), that actually used , pointing without abbreviations. It should be noted that:

• the code of the activity is regarding the activity being predominant, with reference to the turnover;

• the condominiums, if no designation shall indicate in this space only the words "block".

The second section is reserved for natural persons, with the caveat that the data relating to registered address, or resident for tax purposes if different, must be given with reference to the time of submission of the declaration.

The third section covers topics other than individuals. Even in this case, the data relating to the seats are referred at the time of submission of the declaration. The administrative headquarters is reflected in line relative to the fiscal domicile where it lacks its registered office.

The permanent establishment in Italy, if any, must be indicated by the company or non-resident entities, in place of the registered office.

A pane is intended eventually to personal data and the position held by the person signing and presenting the declaration. It may be the legal representative or the person making the declaration on behalf of the substitute tax, as in the case of the death of the latter. In the event of a bankruptcy trustee (code 3) or the liquidator (code 4) must always be indicated also the date of opening of insolvency proceedings and the date of charge.

The space reserved to registered address of the person signing the declaration must be completed keeping in mind that you must indicate the tax domicile instead of registered residence, if different.

This year there is the possibility for the taxpayer to highlight special conditions that affect your tax return, indicating a special code in the "Special Situations". This need may arise with reference to cases that were settled after the publication of this declaration form, for example as a result of the clarifications provided by the Revenue in relation to questions asked by users and refer to specific problems. Therefore, this box can only be completed if the Inland Revenue communicates (eg with circular resolution or press release) a specific code to be used to indicate the particular situation).

The box for the subscription also indicates if the electronic transmission of the statement is instructed an intermediary. In this case, the tax code of the latter is communicated to AF along with a commitment to submit the declaration and expression of wanting or not to receive electronic notice for the taxpayer.

The information indicated in the communication cards of the mod. 770 are those already certified with the Mod Cud, 2011, with the addition of some necessary information to the Revenue Agency to verify the proper operation of the withholding or the payment of the amount due from the subject permanently replaced.

For each recipient must be filled in a single communication. In the event that as a result of a number of reports the substitute has released multiple certifications, the data relating to the amounts and values subject to taxation based on income brackets and tax rates as well as those of its arrears of emoluments paid employment, must be disclosed in aggregate, while it will be necessary to provide separate disclosure of data relating to severance benefits using several times the necessary points.

More messages for each recipient must, however, be transmitted in case of:

- Provision of severance pay and benefits in the form of capital;

- Disbursement of amounts attributable to the heir of the deceased and the heir to the same amounts due as a worker, given the different tax regime;

- Providing more performance in the year in the form of capital included in accrued from January 1, 2007 subject to withholding tax at a different rate.

Each communication must be indicated by a different serial number to stand out in the box located at the top left of the same and the tax identification number of the declarant, in the upper right. The tax code of the withholding should be indicated only in the case of extraordinary operations and inheritance.

The part Adella card contains the details of the taxpayer, including the tax code and tax domicile at January 1, 2010. For the proper management of additional regional and municipal authorities, indicate also the domicile for tax purposes at 31 December 2010 (or, if earlier, the date of termination of employment) as well as resident for tax purposes as at 1 January 2011, but only if different the tax domicile at January 1, 2010. To this end it is necessary to keep in mind that the effects of changes in tax domicile shall take effect sixty days after the date on which they occurred.

This year, the Section 8 of Part A is reserved for certain information relating to the accession of the supplementary pension replaced with the caveat that this point should be completed only if:

• the substitute has paid contributions and / or severance pay at a supplementary pension scheme or individual;

• the substitute has taken into account in the adjustment of contributions paid directly by the taxpayer to a form of security.

If there is an obligation to fill in point 8 must be given one of the following codes:

1 - for the subjects for which, according to the provisions of art. 8, paragraph 4, of Legislative Decree no. N. 252/2005, there is the deductibility of contributions to an amount not exceeding € 5,164.57;

2 - for the subjects enrolled in the pension for which it was established the financial imbalance and approved the plan to rebalance by the Ministry of Labour and Social Policy, for which therefore does not operate the limit referred to in paragraph 1;

3 - for workers in their first employment after the date of entry into force of Legislative Decree no. N. 252/2005;

4 - for public employees enrolled in pension schemes to them. In this case, in the Annotations, with the cod. BD shows the amount of severance pay into the fund.

If during the course of the year have occurred in the ends of the perceiver most situations covered by different codes in section 8 must be given the conventional code "A" in the records, with the cod. BD, each situation must be reported with the relevant identifier.

In point 9 shall indicate the date of registration to the supplementary pension fund made after the date of entry into force of Legislative Decree no. N. 252/2005, in respect of workers for their first job with effect from 1 January 2007.

The data shown are closely related to those contained in Part B cost-fiscal data in points 53 to 58. If, for example, in paragraph 8 has been shown code 1, any amount in excess of € 5,164.57 will be deducted from the total income and this will be the maximum value allowed in paragraph 53. Otherwise, if there is a specific code 2 will be less any amount paid to the funds referred to therein and in paragraph 53 the value may exceed the aforementioned threshold of deduction.

In the case of payment of allowances pursuant to Article 2122 of the Civil Code or special laws correspondents, or in case of inheritance (severance pay, benefits in the form of capital, etc..), Must be given a certification for each beneficiary or heir recipient of benefits, bearing in mind that:

• in Part A shall contain the personal data of the beneficiary or heir;

• in step 1 (or 2) must indicate the amount of the liquidated heir (accrued, injure not taken, etc..), Point 5 indicates the withholding made;

• in paragraph 141 must indicate the percentage due to the rightful owner or heir to which the certification is delivered, while the other points should be drawn showing the total compensation paid in the year or in previous years to all the co-heirs or de deceased;

• in the records (code AB) must indicate the tax code, the personal data of the deceased, whether it is inherited or disbursements of allowances pursuant to Article 2122 of the Civil Code or special laws correspondents. In its Communication on the certification made out to each heir, the substitute must indicate in paragraph 246 of the Tax Code of the deceased employee and fill in points 147 to 245.

In its Communication on the certification addressed to the deceased employee, in relation to severance pay or other benefits paid to the beneficiaries or heirs, the substitute has to fill only the points 247 and 248, taking care to fill out a line for each beneficiary or heir.

A first caveat concerns the indication of the data relating to family members who in 2010 were charged to the tax replaced, as required by AF to verify the correct attribution of deductions due. The instructions given for each dependent family member, into the final frame, it must be shown:

• the degree of kinship by ticking the appropriate box: spouse (C), first child (F1), children after the first (F), another family member (A), handicapped child (D);

• the tax code;

• the number of months dependent child under the age of three years (indicate the number of months for which the child was given an age of less than three years) and the percentage of deduction attributed.

In the event that during 2010 they changed the percentages attributable to deductions for dependents you will have to proceed to the compilation of two separate lines.

In paragraph 312 siindica the percentage of the deduction due under paragraph 1-bis of art. 12 of the FCA (at least four dependent children).

Step 1. It must be stated at this point the total taxable income of employees and those similar to those for whom it is theoretically possible to qualify for the deduction referred to in paragraphs 1, 2, 3 and 4 of Article 13 of the Tax Code, net of deductible expenses referred to in Article 10 of the FCA highlighted in paragraphs 59 and 53 (as well as social security contributions and assistance required).

Must be specified in this paragraph, in principle, the income referred to in Articles 49 and 50 of the Tax Code: salaries, pensions and salaries, allowances, bonuses and fees paid by third parties, scholarships, fees derived from transactions of coordinated and continuous, periodic treatments paid by the supplementary pension funds, compensation paid to members of cooperatives of production and labor, etc.., of course, net of deductible expenses and social security contributions that are allocated to income.

With regard to employment income produced abroad and established in accordance with paragraph 8 bis, art. 51 of the Tax Code, indications as defined conventional remuneration for the year 2010 by the Ministerial Decree 21 January 2010 the Ministry of Labour and Social Policy in consultation with the Ministry of Economy and Finance.

If the income referred to in paragraph 1 includes foreign income, the amount of revenue generated in each foreign country must be clearly indicated in the "Remarks" distinguished by the AD code. In contrast to the SO-CALLED "Frontier workers" whose income, for the year 2010, continue to be subject to the special regime, resulting therefore be taxable only the amount of remuneration that exceeds € 8,000, and this is the amount indicated in point 1 with signaling in "Remarks" (code AE).

In point 1 must also be indicated the amount of pension benefits paid in the form periodically, both in terms of the benefit accrued at 31 December 2000 that accrued after that. In case of redemption of the individual position for reasons other than those expressly provided for by Article 14 of Legislative Decree no. N. 252/2005 goes here include the amount of benefit accrued from 1 January 2001 to 31 December 2006 was actually disbursed in 2010.

In the presence of income from employment of researchers, who possess a university degree or equivalent, are not occasionally residing abroad and has fulfilled documented research abroad at the university or public research centers or private at least two consecutive years, from the date of entry into force of Decree 29 November 2008, n. 185 or one of the five calendar years, are to carry out their activities in Italy and which consequently are tax resident in the territory of the State, shall be given in this point only 10 percent of the income paid.

In the case of remuneration paid in the form of bonuses and stock options, indicate in the notes (code BL) the aggregate amount of such remuneration, the portion of those fees in excess of three times the fixed part of compensation and the related tax deducted.

In step 2 must indicate the total taxable income assimilated to those of employees for which you can qualify for the deduction referred to in paragraphs 5:05 to Article 13-bis of the FCA, such as:

- Allowances, attendance fees and other compensation paid by the State, Regions, Provinces and Municipalities for the exercise of public functions, provided that those functions do not fall within the profession practiced or in an enterprise;

- Allowances received for the exercise of an elective office;

- Fees for freelance work intramural carried out by employees of the National Health Service, etc.).

If the replaced availed itself of the right to ask the employer to take into account other income from employment or similar perceived, certification must include:

• the total amount of income received;

• the withholdings and deductions due.

The total income paid by other entities are also highlighted in paragraphs 76 and 77. With regard to points 1 and 2, in the records (Code AH) must be also recorded the amount of any donations granted on the occasion of the festivities and celebrations, with the caveat that these amounts with the entry into force of the DL 27 May 2008, n. 93 are, however, included in the taxable income.

With respect to income exposed at the same points, in annotations (code AL) shall be provided separate presentation of each type of income certificate (eg. Coordinated and continuous collaboration, exercise of public functions, etc.)., The relevant amount, specifying also report the case of a definite or indefinite period.

NB The withholding agent that optionally releases the certification (Cud) for income exempt from taxation in Italy because the recipient resides in a foreign country with which it is in force an agreement for the avoidance of double taxation with respect to direct taxes, it shall specify the 'amount of such income exclusively in annotations (code AJ).

In the case of income only partially exempt from taxation in Italy, the amount of income excluded from taxation should be indicated in the sun annotations (code AJ).

At paragraphs 93 to 96 are given the amounts of the sums paid for the increase in labor productivity, pursuant to the Decree Law 2008 No. 27maggio. 93 converted with amendments by Law of 24 July 2008 no. 126, extended by Law no. 2 in 2009 and then further extended, for the year 2001 by Act no. 191/2009.

It is, as noted, the possibility of applying the above sums up to a total of € 6,000 gross a substitute Irpef and additional regional and local taxes of 10 percent, provided that the employee (private sector) did not receive income from employment in 2009, as per art. 49 of the Tax Code, an amount greater than EUR 35,000 gross.

In paragraph 93 indicates the proportion of the sum paid for the increase in labor productivity up to 6,000 Euros, net of compulsory social security deductions. If it is applied, the said sum, the substitute tax of 10 percent, the resulting sum is indicated in paragraph 94. If, however, the substitute has taxed the ordinary amount of such sums not exceeding € 6,000, this amount in addition to being included in section 1 of the section in question, must also be indicated in paragraph 93, taking care to mark the point 96 . In this case no amount will be shown in paragraph 93. In the records (Code AF) must indicate the reason for which the replacement proceeded to apply a ordinary taxation on such sums.

At paragraphs 102 to 106 range specified data relating to amounts paid for the increase in labor productivity provided by other parties. In paragraph 102 of the tax number of the previous substitute who paid the income. In the event that the amounts in question have been subjected, from the previous replacement, subject to ordinary taxation, and when the adjustment are, for the full amount, subject to a substitute tax you will have to fill in points 102 (tax code of the previous substitute) , 103 (sums paid by the previous substitute), 106 (display of the previous ordinary taxation). The same methods of preparation of the above points must also be followed in the event of extraordinary transactions involving the transfer of employees.

The total amount of revenues paid by others and conguagliato by the withholding agent, already included in points 1 or 2, must be indicated in paragraphs 76 and 77. Even in the case in which:

• there is a passage of employees without interruption of employment, regardless of the extinction of the previous substitute;

• occurs the interruption of the employment relationship before the extinction of the withholding agent and the subsequent resumption of replacement for successor;

• in the case of succession upon death, the heir to continue the activities of the substitute died.

At paragraphs 78 to 92 should be specified with income data provided by each substitute and considered by the declarant, in balance.

If there are income paid by more subjects are to be used more lines, exposing the data for each substitute in points 78 to 92.

If the registrant has conguagliato income referred to in paragraphs 1 and 2 of the Notice, issued by the same substitute, will need to fill the above steps twice, in order to give distinct evidence to income conguagliati and carry out a proper compilation of point 80.

In particular, in paragraph 78 must write the tax code of the person who paid the income.

In paragraph 79 must indicate the cause that led to the adjustment of the income paid by other entities, using one of the codes listed in the table in Appendix SE mail instructions.

In the case of transfer of employees without interruption of work and without a settlement of the substitute transferor, the latter shall indicate in this section the code "8".

In paragraph 80 must indicate one of the following codes:

1 - for the income for which you can qualify for the deduction of art. 13, paragraphs 1, 2, 3 and 4 of the FCA;

2 - for the income for which you can qualify for the deduction of art. Paragraphs 13 5:05-bis of the Consolidated Income Tax Act.

In paragraphs 81 and 83 are shown, respectively, the total amount of income paid by another party and conguagliato by the withholding and any related withheld from any other person, including also those mentioned in point 84.

In paragraphs 82 and 85 are respectively indicated the amount of the sums for overtime, additional and productivity bonuses paid by another party and conguagliato by the withholding and any withholding taxes made by another person also including those mentioned in paragraph 86. This method of completion is expected in the case where those payments have been subject, from the previous substitute, substitute tax and when the adjustment are, for the full amount, subject to ordinary taxation. The same methods of preparation of the above points should also be followed in the event of extraordinary transactions involving the transfer of employees.

In the event of termination of employment or payment of benefit in the form of capital and subject to separate taxation are compiled paragraphs 134 to 141. These points of interest then:

• the indemnities, allowances equivalent, other allowances and sums paid separately taxable for any reason during the year, with advances and any advances paid in previous years as well as related withholdings and suspended;

• the compensation paid for the termination of relationships coordinated and continuous collaboration in which the right to act results from a certain date prior to the beginning of the relationship;

• the retirement benefits in the form of capital, redemptions and advances paid during the year, including advances may have received in previous years. In the case of redemption of the matured at the supplementary pension scheme, exercised pursuant to art. 14 of Legislative Decree no. N. 252/2005, the replacement shall be required to set out in paragraphs 134 to 141 the amount of the benefit accrued up to 31 December 2000 (fully or partially delivered during the year of reference) and from 1 January 2007, in respect of which the redemption has been exercised for reasons that do not depend on the retirement of the member or the cessation of the employment relationship to mobility or other causes not attributable to the will of the parties.

For the severance pay and other allowances and sums related to the termination of the employment state in paragraph 136 of the deduction due in accordance with the provisions of the Decree of 20 March 2008 published in the Official Gazette of April 2, 2008.

In case of extraordinary corporate transactions, in the above points should be the data relating to the employment relationship that gave rise to severance pay or other benefits provided. In particular:

• In paragraph 147 indicates the date of commencement of employment; in case of passage of the employee without interruption of employment by a substitute to another, must indicate the date of the start of the relationship with the first substitute, for the performance in the form of capital indicates the date of enrollment to the bottom;

• In paragraph 148 indicates the date of termination of employment or the termination of the fund;

• in paragraph 152 should be indicated in cases of extraordinary transactions involving the transfer of employees without interruption of employment, the tax code of withholding assignor which has paid the indemnity, including advance payments and advances.

In the case of advance paid by the withholding transferor in previous years and anticipation, deposit or balance paid by the withholding agent reporting in 2010, the latter should provide for the same recipient using one of the communication multirigo. In particular, he shall:

- Expose the overall data (data on employment, severance pay accrued, paid, etc..) Completing all the necessary steps with the exception of paragraph 152 (1 multirigo);

- Expose actions taken by the previous withholding by completing only the points 152, 173, 193 and 239 (2 multirigo).

In case of advance paid by the withholding agent and the transferor in the year of anticipation, deposit or balance paid by the withholding agent reporting year, the latter must:

- Expose the overall figure filling out all the necessary steps with the exception of paragraph 142 (1 multirigo);

- Expose actions taken by the withholding agent originator filling in all the necessary points including the point 142 (multirigo 2).

In the case of advances paid exclusively by the withholding transferor in previous years, the withholding registrant shall not expose any data related to such anticipation in the year when did the transition of employees.

In the case of advances paid exclusively by the withholding transferor in the year in which it was the passage of the employees, the withholding transferee observe the ordinary rules by filling out all the necessary steps, including the point 152.

In all the cases mentioned above, the withholding transferor continues its activity is required for the compilation of its communication with the ordinary mode. In the case of a plurality of extraordinary transactions involving the transfer of employees without interruption of the employment relationship must be indicated in paragraph 152 of the tax code of the last withholding seller that provided the severance pay.

As for the severance pay and allowances accruing after 1 January 2001, in paragraphs 186 to 189 respectively indicates the period of proportioning, the conventional period, the period of part-time and their percentage. In the case of transition from the system of allowances equivalent to the system of severance pay occurred after January 1, 2001, the period to be provided is only related to the maturation of severance pay.

In paragraph 190 should enter the amount of the severance pay accrued from 1 January 2001 intended as amount set aside from that date, increased the relative amounts allocated to pension, advances and payments on account may have been granted and also increased share of any severance pay paid at the fund established by art. 1, paragraph 755, of 27 December 2006, n. 296 and net of reversals already subject to substitute tax.

For advances on severance pay, the amount to be given in this point is accrued at the date of the request of anticipation or 31 December 2009 (date chosen for the calculation of the reference income). In paragraph 191 must indicate the amount of severance pay paid in 2010 included in accrued from 1 January 2001.

As usual, in paragraphs 83 to 88 should be referred to the insurance data relating to Inail referring to all subjects for which marks the mandatory protection pursuant to Presidential Decree n. 1124 of 1965 already subject to the complaint registered by the Law n. 63 of 1993.

In paragraph 83 must show the "qualification" only in the event that the employee belongs to a "More categories" in the following table:

- B Trainees

- C Hospitalized

- D Held

- And members of cooperatives and any other type of company with the exception of craft

- G Family workers and aids non-artisan

- H Participants to the family not craft

- The participants in internships

- M Enrolled at port companies

- N Components caravans of porters, coachmen and carters

- P Fishermen self-employed and members of cooperatives of small-scale marine and inland waters

- Q Doctors in specialist training

- Z Other.

In paragraph 84 indicates the number of the insurance position with its territorial Inail CONFIRMED. In the event that the insured person has done, in the same year, work activities fall into two different positions territorial refer to the same insurance company, you have to use additional lines. The transfers of individuals from one location to another territorial insurance within the same company are, therefore, to assimilate to "start" and "end" of the employment relationship.

Points 85 and 86 are required to indicate the period of inclusion of the insured person in the insurance position of reference. This information is required in the following cases:

- A period which does not coincide with the calendar year;

- Changes during the year, the insurance position of reference.

If the insured person has done, in the reporting year and in the same location, activity intermittently, in paragraph 85 shall be shown on the first day of employment and, in paragraph 86, the last day of the occupation of the subject same. In paragraph 86 should be referred to the municipal code of the locality in which the insured person has worked as protected in the course of which the complaint and, in the case of processing carried out in several production units in the same year, the municipal code the place where it was made in the prevailing insured activity. If the insured has engaged in protected activity during the year covered by the declaration, in one or more production units located abroad, must indicate the code of the town where it is situated the registered office of the company. If the insured person belongs to the category of staff "traveling", instead of paragraph 87 must be filled in paragraph 88, by ticking the appropriate box.

Data giving tax paid by the withholding in 2010 in respect of taxes (due or credit) is reserved for the replaced section D, in which they must report the operations carried out of the replaced even if made as a result of:

• amendment and supplementary communications Mod 730-4;

• communication (including statements) Mod 730-4 received late;

• operated late adjustments related to communications Mod 730-4 (also amendment) received by the deadline;

• Late adjustments related tax assistance provided directly by the withholding agent, even after correction of the Model 730-3.

From the model must, therefore, be also the amount that has been withheld or redeemed by the deputy in 2010.

In the case of transfer of employees without interruption of work and without a settlement of withholding originator (eg. Sale of a business), it will proceed to the display of the amount reimbursed and held in the months of adjustment and expose the remaining unpaid loan and held that adjustment is not carried out or completed by indicating the code F in paragraph 103. The substitute successor will expose you to turn only the data relating to the amounts to be reimbursed to and detained as a result of the assistance provided in fiscal 2009.

In the case of extraordinary transactions with repayment of withholding tax, the registrant shall display in Part D of the overall data of the operations of adjustment made in the months from July to December 2010. They warn the "Instructions" that:

"The substitute can not refund claims resulting from the adjustment of tax assistance using amounts from him in advance or subsequently used in the Form 770 Simplified deduction of such amounts withheld in order to recover the sums advanced by making payments lower than the amount owed.

Article. 19 of D.M. n. 164 of 31 May 1999 laying down rules for the tax assistance provided by the Centers for tax assistance for businesses and employees, by withholding agents and professionals in accordance with Article 40 of the legislative decree 9 July 1997. 241, provides, in fact, that the sums standing to credit as a result of the operations of equalization tax assistance, are redeemed by a corresponding reduction of withholding tax payable by the registrant in the month of July, or using, if necessary, the total amount of withholding made by the same substitute. In the event that the total amount of withholding is insufficient to allow the repayment of the sums arising on credit, the substitute shall repay any amounts outstanding operating on withholding the months following the same tax period. "

As for the assistance given in 2010, in the points from 1 to 75 must contain details of the operations of a total adjustment made in the months from July to December 2010, relating to:

- The balance of income tax for 2009 for the registrant and the registrant spouse;

- The first installment of advance income tax for 2010 for the registrant and the registrant spouse;

- Regional surtax surtax for 2009 for the registrant and the registrant spouse;

- The balance of the municipal surtax for 2009 for the registrant and the registrant spouse;

- To the advance of the municipal surtax for 2010 for the registrant and the registrant spouse;

- To the advance of 20 per cent on some income subject to separate taxation in relation to the registrant and the registrant spouse;

- Or only the second tranche of the advance income tax for 2010 for the registrant and the registrant spouse (November and December 2010).

The substitute who has failed to perform or complete the tasks of adjustment must fill in points 103 to 135.

The point 103 must be completed indicating the reason for which the adjustment has not been made or has not been completed. To this end, it should be one of the following codes:

A - termination of the employment relationship;

B - leave without pay;

C - death;

D - pay insufficient;

E - refund is not made in whole or in part for insufficiency of the mountain withholding taxes;

F - passage of employees without interruption of employment.

It concerns:

• the amounts paid in 2010 related to self-employment income pursuant to art. 53 of the FCA or other income pursuant to art. 67, paragraph 1, of the same Act, which are made to apply the provisions of Articles. 25 of Presidential Decree n. 600 of 1973 and 33, paragraph 4 of Presidential Decree February 4, 1988, n. 42;

• commissions for performance however denominated, including occasional, pertaining to relations commission, agency, mediation, representation of trade and business procurement, paid in 2010, as well as commissions arising from doorstep selling of Article . 19 of Legislative Decree no. March 31, 1998, n. 114, subject to a final withholding tax, which are made applicable to the provisions contained in art. 25-bis of Presidential Decree n. 600 of 1973;

• the fees paid in 2010 for services related to contracts which are made applicable to the provisions contained in art. 25-ter of Presidential Decree n. 600 of 1973;

• indemnities paid in 2010 for the termination of agency relationships for the termination of notarial functions and the termination of the sport when the employment relationship is autonomous nature (letters d), e), f), art. 17, paragraph 1 of the Tax Code).

If the recipient is a "non-resident" shall be used also points 14 to 17, namely:

• in paragraph 14 indicate the tax identification number issued by the Tax Authority of the country of residence or, failing that, an identification code issued by a Management Authority of the country of residence;

• in paragraphs 15 and 16, respectively, reflecting their place of residence abroad and its address;

• highlight the code in paragraph 17 of the foreign country of residence as seen from the table SG - List of countries and territories abroad, the instructions in Appendix mail.

For the amounts identified in paragraph 18 of the codes "G", "H" and "I" back in paragraph 19, the year in which it arose the right to receive, in the case of advances in paragraph 19, shall be given the ' 2009 and must be ticked referred to in paragraph 20. In paragraphs 31 and 32 instead report any amount, respectively, of the amounts paid in previous years as an advance and the related withholding.

With the appropriate encoding is therefore possible to distinguish as part of self-employment among those not given routinely subject to tax obligations and those excluded. It should be noted in particular:

M - self-employed work is not usually pursued, obligations to do or not to do or permit;

N - allowances, lump-sum payment of expenses, awards and compensation paid:

- In the direct exercise of amateur sports activities;

- In relation to continuous and coordinated collaboration of an administrative-management of non-professional nature rendered to companies and amateur sports clubs and choirs, bands and drama societies by the Director and technical staff;

O - self-employed work is not usually pursued, obligations to do or not to do or permit, for which there is no requirement of registration with separate management.

In paragraphs 33 and 34 should be given security contributions due in relation to earnings in paragraph 18 marked by the code "C" and the code "M" or "V" in the case of annual revenues in excess of € 5,000. As is known, in fact, against the persons carrying out activities of casual self, the social security contribution must be applied on the gross compensation paid to the worker, after expenses charged to the client and shown on the bill, to be indicated in paragraph 35 below.

04/05/2011

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