Substitutes tax withholdings and certification

By the end of February 2012 each withholding agent that in 2011 he paid the compensation subject to withholding tax must be delivered to recipients subject a statement as to the total deductions in the year 2011.

The declaration shall be written in free form and shall contain the information of the withholding and the employee recipient, the nature of the compensation, the total of the amounts paid and withheld and paid. To make such a statement can be used the model certification withholding tax.

They are expected to carry out the deductions and issue the relevant certification corporations and entities treated as subject to IRES, partnerships and associations, individuals engaged in commercial or agricultural enterprises, individuals who exercise and arts professions, the liquidator and the liquidator.

The resulting data will then be used by the certification by the withholding agent for the compilation of the model 770/2010, while those recipients in the tax return may deduct the amount from IRPEF gross.

The certification of withholding tax should not be made if the subjects are recipients of employees or collaborators in the project, as in this case, the performance will be discharged by delivering the CUD.





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