Sneezing Yellow Mucus

Special
Unique Individuals Who is obliged to show of unity?
E 'forced the submission of tax return who earned income in the year 2003 and does not fall into one of the conditions of exemption provided.
In particular, and 'forced:
• who is registered for VAT even if they do not have any earned income;
• employees who have changed employer and have received more certifications employment or similar ( CUD 2004 and / or CUD 2003), where the relevant tax to the total income is more than € 10.33, the total deductions due for employee and dependents and withholdings;
• workers INPS employees who directly or by other bodies have received allowances and sums by way of wage or otherwise, if there were no wrong deductions or if the conditions for exemption provided for in the preceding paragraphs;
• employees who have to repay tax deductions from withholding recognized but not paid in full or in part (even if they have one CUD CUD 2004 or 2003);
• employees who receive salaries and / or income to individuals not legally obliged to make withholding taxes (such as family helpers, drivers and other employees of the house)
• who earned income on which the tax applies separately (excluding those that should not be given in the declaration - such as severance pay and equivalent, the fees in arrears, the compensation for the termination of the relationship of coordinated and continuous, even if perceived as heirs - they are paid by persons who are required to perform the withholding taxes);
• employees and / or income earners in these similar if not have been detained or have not been held due to the extent the additional municipal and regional IRPEF.
In this case, the requirement applies only if the amount payable for each additional exceed € 10.33;
• who has earned income and capital gains to be subject to substitute tax.

It 's always possible to present the declaration, even if not obliged, to enforce any costs incurred or reductions have not been allocated, or to request a refund of excess tax arising on the declaration made in 2003 or advances made in the same year.