(Jamma) December 31st is the annual deadline for the presentation of the "Declaration of temporary suspension of the permit for the commissioning of the appliances referred to in paragraph 7 of art.110 TULPS, in practice to provide for the return of the Nulla Osta of the appliances of paragraph 7 for which it is not intended to pay the ISI for 2014.
Therefore, to avoid having to pay the tax for the whole of 2014, even for appliances that are not installed, the operator must comply with the procedure established by Circular no. 2/Games/ADI/2005 Aams; that is, he must return, for each device, the relative authorization for commissioning (in original) to the competent Aams Territorial Office, by the end of the year, also presenting Form 3-C7 together with the IT application necessary for compilation of the CD-ROM, or other computer support, containing the list and information of the devices for which the suspension of the aforementioned clearance is requested.
The Administration will produce a Certificate of detention which certifies the "status" of the device with the indication of the place of detention (warehouse) during the period of uninstallation, declared by the holder of the no impediment document.
It should also be remembered that if a device is to be reinstalled before 1 March 2014, in order to obtain the return of the original permit, the tax must be paid with the application of the flat-rate taxable amount for the entire year 2014.
