Agenzia delle Entrate - LLoommbbaarrdd RReeggiioonnaall GGoovveerrnnmmeenntt
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
Agenzia delle Entrate
Lombard Regional Government
REGIONAL TAX COMMISSION
“IMPORTANT INFORMATION
ON TAXES AND WORK”
(Laws in effect as of 30/4/2003)
q ARE YOU AN IMMIGRANT AND HAVE PROBLEMS WITH THE
ITALIAN LANGUAGE?
q ARE YOU UNABLE TO FIND INFORMATION ON HOW TO
COMPLY WITH ITALIAN TAX LAWS?
q DO YOU WANT TO KNOW HOW TO WORK LEGALLY IN ITALY?
q DO YOU WANT TO REPORT TAX AND WELFARE CONTRIBUTION
VIOLATIONS THAT CONCERN YOU DIRECTLY?Regional Tax Commission
In this booklet, you will find a simple answer to all these
questions and a guide to the services offered in your district; in
particular, the following will be explained to you:
q How and why you should regularise your
position with the Italian tax office Pag. 3
q Tax-payer’s code number Pag. 4
q Starting a business and your VAT number Pag. 6
q Your income tax return Pag. 8
q Buying or renting property Pag. 10
q Information by telephone Pag. 11
q Who the Tax Office Police are and how
they can help you Pag. 12
q How to work in Italy and where the
Employment agencies are located Pag. 14
Pag. 2 of 22Regional Tax Commission
How and why you should regularise
your position with the Italian tax office
q DO YOU HAVE A JOB AND RECEIVE A
SALARY?
q DO YOU HAVE OTHER INCOME?
YOU HAVE TO DECLARE IT
TO THE TAX OFFICE
(Form: Mod. 730 – UNICO)
If you can demonstrate that
1. the income you have received and declared is
sufficient for you and your dependants living with
you;
2. you have a house or apartment that you bought
(deed of sale) or rent (registered contract);
then you can
q obtain a Residence Card
q guarantee another foreigner’s entry in the country
q request to have your family rejoin you
q renew your residence permit
Pag. 3 of 22Regional Tax Commission
Tax-payer’s code number
The official identity card used for tax purposes and which
every tax-payer must have.
WHAT IT IS FOR
q to complete your income tax return
q to pay taxes
q identification
WHERE TO REQUEST IT
q Local Internal Revenue Offices
q City Hall (for new-borns)
Pag. 4 of 22Regional Tax Commission
HOW TO REQUEST IT
q Go to the Offices with one of these documents:
1. valid passport with unexpired entry visa;
2. valid residence permit;
3. identity card issued by the Italian city you live in;
4. birth certificate, or parent’s self-certification, for
new-borns.
q You must fill out Form AA4/7, which you will find in
the Offices, and submit it at the appropriate counter.
HAVE YOU LOST
YOUR TAX-PAYER’S CODE CARD?
q Ask the office for a duplicate, which will be sent to you
within a month.
q If it was stolen, report it to the police.
Pag. 5 of 22Regional Tax Commission
Starting a business
and your VAT number
Starting a business means you want
to produce, sell, provide services
You can be a business, or self-
employed; you can start up a company
You must report the start-up of a new
business within 30 days
You are immediately given a card with an identification
code, your VAT number, which in the case of a company is
also the tax-payer’s code number
WHERE TO REQUEST IT
q Local Internal Revenue Offices
q Chamber of Commerce (when you register the
company)
Pag. 6 of 22Regional Tax Commission
HOW TO REQUEST IT
1. sole proprietorship or self-employed person
q fill out Form AA7/7 (obtain from Office)
qprovide personal identification; if another person
has been delegated, he/she needs:
Ø a proxy (written authorisation)
Ø a copy of the delegating person’s personal
identification document
Ø the delegated person’s personal identification
document
2. company
q fill out Form AA7/7 (obtain from Office)
q submit registered deed of incorporation or copy
of same authenticated by a notary public
q provide the company signer’s tax-payer’s code
and personal identification document
IF INFORMATION CHANGES OR
BUSINESS IS SOLD OR CLOSED
q if any of the information provided in the new
business start-up statement changes, you must,
within 30 days, submit a new statement notifying
the authorities of the information that has changed,
and enclose the above-listed documentation.
q if your business is sold or closed, you must, within
30 days, submit a statement of transfer or closure
Pag. 7 of 22Regional Tax Commission
Your income tax return
Ø If you are employed
Ø possess a house or apartment
Ø have no deductible expenses (medical expenses,
etc.)
YOU DO NOT HAVE TO SUBMIT
A RETURN
Ø If you have income from employed work
Ø other income
Ø incurred costs that you can deduct
IT IS A GOOD IDEA TO SUBMIT
A RETURN
using Form 730
Pag. 8 of 22Regional Tax Commission
ADVANTAGES
Ø it is easy to fill out; you can get help from the CAF (Tax
assistance) centres or the Local Tax Offices;
Ø no need to queue to submit the 730 or to pay;
Ø any refund is paid directly into your pay packet.
HOW TO SUBMIT IT
Ø to your employer, by the end of April;
Ø to a CAF centre, by June 15th (free of charge).
Ø If you have a business or are self-employed
YOU MUST SUBMIT
THE "ALL-IN-ONE" TAX FORM
(including your VAT information) no later than July 31st, at
your bank or at the post office; by October 31st, if submitted
electronically.
Any payment can be made at your bank, using Form F24.
You can get help in filling out and submitting your tax
return from the Office.
Pag. 9 of 22Regional Tax Commission
Buying or renting property
When you buy a property
A. If the seller is the company that built it, you pay VAT
o When you buy your first home, VAT is 4% of the price
o When you buy another home, VAT is 10%
o When you buy other properties, VAT is 20%
B. If the seller is different from A., you pay a registration tax
o When you buy your first home, the rate is 3% of the
value
o When you buy another home, the rate is 7%
You will also be asked to pay mortgage and cadastral taxes.
A notary public, however, will guide you through the
payment of these taxes.
Remember! You must pay:
Ø VAT when you receive the purchase invoice
Ø the registration tax when the purchase is registered.
When you rent a home
Ø the contract must be registered
Ø the registration tax is 2%
Pag. 10 of 22Regional Tax Commission
Information by telephone
You can request tax information and
assistance by telephone, Monday to
Friday from 9 AM to 5 PM,
and Saturday from 9 AM to 1 PM,Regional Tax Commission
Tax Office Police:
who they are and how they can help you
Who they are
A special police force, assigned the task of combating:
- tax evasion
- currency offences
- organised crime
- illegal immigration
- smuggling
Pag. 12 of 22Regional Tax Commission
When you can ask for help
- to report tax and welfare contribution violations
- to report what you believe to be offences
What you can ask
You can telephone
To talk to someone immediately
You will receive prompt information and assistance
24 hours a day, 365 days a year.
Pag. 13 of 22Regional Tax Commission
How immigrants can work legally
in Italy
Law 286/98 and successive
modifications and additions
ENTRY IN
ITALIAN
TERRITORY
Foreigners with a valid passport or equivalent
document and an entry visa may enter Italian
territory.
Foreigners may enter Italian territory, except in cases
of force majeure, only at official border crossings.
Pag. 14 of 22Regional Tax Commission
WHO NEEDS A VISA
TO ENTER ITALY
q citizens of some non-European countries (as set out
in the Schengen Agreement)
q stateless persons
WHO IS REFUSED A VISA
q foreign citizens who have previously been expelled
from Italy or by a country in the “Schengen Area”
q foreign citizens considered dangerous to public
safety and order in Italy or in other European Union
countries
WHO TO ASK FOR A VISA
• The Italian embassy or consulate in your country
of origin or where you are a permanent resident.
• For stays up to 3 months, a visa issued, as per
specific agreements, by Embassies or Consolates
of other states may be used in place of the
aforementioned visa
Pag. 15 of 22Regional Tax Commission
TO OBTAIN A VISA
Ø FOR EMPLOYMENT
q The employer asks the District Labour Office for
an work permit for foreign citizens (subordinate
work, including seasonal work, within the limits
of immigration quotas) or for an employment
authorisation permit (for special worker
categories)
q The Provincial Labour Office, conditions
permitting, issues the permit to the employer
within 40 days
q Once an entry visa is obtained, the foreigner
must, within 8 days from his/her arrival in Italy,
go to the Provincial Labour Office and sign the
RESIDENCE CONTRACT
Ø FOR SELF-EMPLOYMENT
q Self-employment is permitted for those business
activities not reserved by law for Italian citizens
or E.U. citizens
q The entry visa is issued with the express
description of the business activity to be carried
out
Pag. 16 of 22Regional Tax Commission
Regulations and documents for
foreigners working in Italy
RESIDENCE PERMIT
The document authorising foreign citizens to reside in
Italy.
Foreigners who request a residence permit (or its
renewal) will be photographed and fingerprinted
WHERE AND HOW TO REQUEST IT
q at the nearest provincial Police Headquarters,
within 8 business days from the foreigner's date
of entry
q fill out the required form at police stations
q submit passport or equivalent document and
entry visa
LENGTH OF VALIDITY
§ FOR DIFFERENT REASONS:
• up to 3 months (visits, business, tourism);
• up to 1 year (to attend school/training courses);
• not beyond specifically documented need (special
cases)
Pag. 17 of 22Regional Tax Commission
§ FOR WORK:
• a total of 9 months (one or more seasonal work
contracts);
• up to 1 year (short-term subordinate employment
contract);
• up to 2 years (long-term subordinate employment
contract);
• up to 3 years (for repetitive seasonal work, for
persons who demonstrate they have come to Italy
for at least 2 consecutive years), with annual
validity;
• up to 2 years (for self-employment)
HOW TO RENEW IT
q Apply at the District Police Headquarters:
• at least 90 days before the permit expires
(long-term subordinate employment contract);
• at least 60 days before the permit expires
(short-term subordinate employment
contract);
• at least 30 days before the permit expires (all
other cases)
Pag. 18 of 22Regional Tax Commission
RESIDENCE CARD
q The document authorising foreign citizens to
reside in Italy indefinitely (does not expire)
q Requested at District Police Headquarters (also
for spouses and dependent children under 18
years of age)
q Isssued to foreigners who have been legal
residents for at least 6 years
q Card holders may:
• enter Italy without a visa;
• carry out any legal business activity in Italy,
except for those expressly prohibited for
foreigners by law or those reserved for Italian
citizens;
• access all services provided by the Public
Administration;
• take part in local public life, INCLUDING
VOTING, WHERE ALLOWED BY LAW
Pag. 19 of 22Regional Tax Commission
RIGHT OF PRECEDENCE
The foreigner who enters Italy as a seasonal worker has
a right of precedence, in the following year, over other
citizens from his/her country who have never entered
Italy.
The right of precedence must be documented:
§ by the previous seasonal work permit;
§ by a return ticket upon expiry of the return
contract;
§ the worker may, should conditions apply, convert
his/her residence permit for seasonal work into a
residence permit for short-term or long-term
subordinate employment
Pag. 20 of 22Regional Tax Commission
MISCELLANEOUS:
§ The loss of one's job does not constitute grounds
for revocation of one's residence permit,
including legally resident family members;
§ Foreign workers (holders of residence permits for
study or training) may, within the period in
which the permit is valid, perform subordinate
employment work for up to 20 hours a week;
§ A residence permit issued for subordinate
employment, self-employment and family
reasons may also be used for other permitted
activities.
§ A study/training residence permit may be
converted into a work and residence permit,
entry flows permitting
§ A non-employment residence permit may be
converted into a residence permit for self-
employment.
Pag. 21 of 22Regional Tax Commission
Competent Body for subordinate employment:
District Labour Office
• Issue work permits and employment authorisation
permits for new arrivals:
LABOUR POLICIES OFFICE –
Labour Policies and Work Authorisation office
• For information and to report infractions:
LABOUR INSPECTION OFFICE –
Inspector’s office
Public Aid institutions offering free assistance
For legal and welfare assistance, foreign workers may
contact the Public Aid institutions.
Pag. 22 of 22You can also read
