Of The Tax Register

Original Language Title: Sulle Tasse Di Registro

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N. 4.
Law that makes changes to the Law on registration fees.

We the Captains Regent of the Most Serene Republic of San Marino
We promulgate and publish the following law approved by the Prince and Sovereign Council of
LX in His Returned today:
1. At the tariff attached to the Law on registration fees March 14, 1918, No. 11, are taken the following
changes and adds:
1) No. 1 - I. - for taxable up to L . 2000 - progressive tax: 3 percent for taxable
beyond L., 2000 - progressive tax: 4 percent
N. 1. - II. - Proportional tax: 2 percent
N. 1. - IV. - Proportional tax: 0.75 per cent;
2) Ni 3.24 25 sub. I, letter. b. - Proportional tax: 3 percent;
3) Ni 8:09 - proportional tax: 1 percent;
4) Ni 11:12 - proportional tax: 0.30 per cent;
5) Ni 13,14, 15, 16, 27, 28, 30, 32, 33, 34, 35, 40, 41, 42 - fixed fee: 5 lire;
6) Ni 17, 18, 20, 22, 23, 25 sub. I, letter. a - proportional tax: 0, 35 percent;
7) No. 19: a) contracts for the collection of duties, fees and revenues through premium or premiums, and their supplies
- proportional tax: 1 percent;
(Note: The tax applies on the amount of cumulative award for duration of
Convention and on major contractual revenues).
B) Contracts for collection of duties, rights and annuities in certain sum - proportional tax:
0.35 percent;
(Note: The tax applies on the promised sum dall'assuntore).
8) No. 21 - contracts and other similar contracts for construction, repair, maintenance, and transportation, for
periodic injections or supplies, and their supplies - proportional tax: 1
9) No 20 sub. I, letter. , 26 sub. III and sub. IV, 2938 and 45 - fixed fee: 10 pounds;
10) No 26 sub. I, letter. b:
a) proportional to 2 percent tax
b) idem 0.40 percent sub. III - ditto 0.75 percent;
11) N. 44 - Notarial Acts and generally all civil and extra-judicial acts not covered by
this rate for a given progressive tax, proportional or fixed - fixed fee: 5 lire;
Acts and documents of any kind that the Conservative inserts are in public and private acts, and acts
that although exempted by their nature or by the provisions of Article. 80 of the Law, were presented
voluntarily to be registered - fixed fee: lire 3;
12) voluntary jurisdiction issued by the Judicial Decrees - fixed fee: 4 pounds;
13) Authentication made by notaries of the signatures affixed to private documents - fixed fee: lire 5.
Art. 2.
At present provisions are subject all the acts that will be presented to the registration
after the entry into force of them; But for those of nteriore date, for whom it had not yet expired
normal registration deadline, and this was done within this period will apply the previous
tariff provisions.
Art. 3.
This law comes into force on 15 April 1936. Since
Our Residence, on this day of March 18, 1936 (1635 dFR).
Pompey Righi - Marino Morri

Giuliano Gozi