With Resolution No. 13 / E of 9 February 2011 , the Internal Revenue Service has clarified that the special powers of attorney, prepared by a method referred to in Article 63 of Presidential Decree No 600 of 1973, when be released ahead of the performance of acts, for issuing copies of the process of assessment and collection of any tax, for the submission of representations or complaints, documents and copies of the competent offices of the financial , for the purposes of the tax laws , are exempt from stamp duty under Article 5 of Table (attached to the same presidential decree) notwithstanding the provisions of Article ordinary treatment. 2 of the fee attached to the Presidential Decree No 642 of 1972.
The Agency has stated that "fall within the exemption regime outlined, for example, the special powers of attorney referred to in paragraph 1 Article 7-bis of Legislative Decree 19 June 1997, No 218 which are, in fact, used for the proceedings to establish the tax liability, "ie those that the taxpayer may use in the procedure for assessment with membership.
The resolution stated that "outlined the exemption also applies with regard to the authentication of the signature at the bottom to the prosecution."
last recorded resolution The Agency said that "documents" issued with exemption from payment of stamp duty, you must specify the purpose for which they are intended.
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