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Commentary

1.2.2 Annual filings

Italy

The payment of taxes is processed using the unified payment method, Form F24 (see 1.2.1).

The annual withholding tax return (770 Form)

The 770 Form must be used by tax withholding agents, to communicate electronically to the Revenue Agency the withholdings made on:

  1. Ìý

    •ÌýÌýÌýÌý income from employment and assimilated work

  2. Ìý

    •ÌýÌýÌýÌý income from self-employment, commissions and other income

  3. Ìý

    •ÌýÌýÌýÌý dividends, income and capital gains, including withholdings on payments relating to transfers arranged for the recovery of building assets and energy saving measures (Legislative

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