LAW FOR Esattoria OF DIRECT TAXATION 31 August 1922 No 28 Art. 1. - The collection of taxes is made dall'Esattore in terms of this Act and in accordance with the roles that are delivered. Art. 2. - The debt collector is nominated for the competition at public auction. The duration of the contract of tax office is five years. On expiry of the five-year period the Collector may be, at his own request, confirmed in office for another five years as long as they do not offer conditions that are more 'onerous than the initial contract. On the confirmation question to pronounce - after hearing the opinion of the Commission of Financial Statements - the Great and General Council, which may also allow, by way of exception and when the confirmation lathes clear advantage to the good performance of the collection, an increase in premium up a maximum of one cent for every five cents dell'aggio contract. Art. 3. - Within the first two weeks of the year in which he has to start ere the tax collection agreement, the Government is to publish in the City and in the parishes of the auction notice by prefixing the deadline until February 15 for submission of tenders. The auction announcement shall indicate the day and time in which it will open the auction, the sum that competitors will have to deposit to ensure the offers, the approximate amount of the annual collection and the amount of the security required, as well as the Special conditions not covered by this law, which, on a proposal of the Budget, the Council will lay down for the exercise of Esattoria. Art. 4. - The auction for the award of Esattoria she held the second fortnight of February to the Secretary of the Interior and is headed by a mayor the government that wins the Esattoria to the candidate who offered the most bearish on the premium referred to in Article 10. the contractor remains liable for his laid the award and must be ready to sign the relevant contract within ten days from the one in which the auction was held. Lacking this obligation the contractor is required to pay damages and expenses n sary to reach a new award. When the auction experiment goes desert, the Govern is authorized to place the Esattoria by amicable agreement to be carried out by persons or institutions that provide the necessary credit lines. In this case it can be agreed on a premium higher than the maximum set by Article 10. Art. 5. - The Esattoria contract is received by the Minister of Internal Affairs. In the same debt collector must undertake to exact observance of the present L gge, special terms set out in the auction, as well as the laws and rules and administrative instructions that were subsequently enacted without expecting other compensation - firm and unchanged dell'aggio measures and fines for late payment - when the provisions, regulations and instructions issued after the signing of the contract were to be imposed all'esattore unforeseen costs not faced by new revenues at least equal sizes. Art. 6. - debt collectors can not be: 1) The Regents in office, the magistrates of the State and Public Employees; 2) Members of the Budget Committee and the Government Mayors: 3) Joint up to the second degree and relatives of the first degree with any of the members of the Commission of Financial Statements; 4) Those who are in dispute with the state in dependence of previous tax collection management; 5) Those who do not have the free administration of their property; 6) Those who have been sentenced to infamous punishment; 7) Those who are or have found themselves subject to the insolvency proceedings until they have fully paid their debts. Uncovering the pre-existence or the occurrence occurring during the tax collection agreement, of any of the cases mentioned above, the Government shall request the Judicial Authority cancel the contract, to provide for the appointment of a new debt collector and place because infrattanto the operation of the Tax Authority is subject to monitoring in accordance with Article 19. Art. 7. - the tax collection functions beginning on April 1, with the debt collector delivery roles for publishing art. 57 of the Law on March 16, 1922. Before that date the tax collector must pay a deposit equal to the amount of an installment of roles ranging collection in the year in which you start the contract. The deposit can be paid in cash, in securities issued or guaranteed by the Kingdom of Italy, or by mortgages on real property. For the fulfillment of the obligations of the contract the Collector, as well as the deposit, he responds with all his assets to which it applies the same procedure enforceable under which the bail. The deposit may also be paid by third p ople. Art. 8. - The performance of the security in real property must ssere accompanied by all documents and
documents needed to certify the property, the mortgage status and value of the assets. The soils are allowed in bail for two-thirds of their value, the buildings for the middle and securities for the three quarters of their middle course in the front half than that award. It is up to the Commission to judge whether the balance of supply security should be enough and the Government to ensure it definitively. When the bid security is not deemed sufficient, or when in the course of the contract becomes insufficient to decrease the value or to increase tax collection, the government does give notice all'esattore order to complete it within a maximum period of one month. Not complying with this obligation the Collector lapses ipso facto by all rights, it loses the deposit given as a guarantee, liability for damages dependent default and must pay the costs necessary to carry out a new award in the Esattoria. Art. 9. - The tax collector keeps his office in City. It can have collectors who fulfill, at his peril, functions and represent in government organs. The collectors must be recognized and approved by the Government. It may be obliged by contract: 1) to travel in person or through a manifold ante du periods of installments due and to day and set times in all or in any of the parishes to make the collection. The days and hours of permanence of the debt collector in parishes will be with a special manifesto announced to the taxpayers of the parishes themselves. 2) to publish a list in the townships, extract from the register containing the name and the debt of the taxpayer that the role shows as residents in c ascuna Parish. The Office in the City must remain open on days en lle hours to be determined by the contract. Art. 10. - They are charged to the collector of the office expenses, staff, books, registers and printed, as well as any other expenses dependent on the collection service. The tax collector is offset by: a) a premium which can reach up to the maximum of five centimes per pound for collection and which is added to the main load of roles by the Bureau Tax; b) from the 5 percent penalty on the unpaid sums of taxpayers to maturity, just as it has the art. 57 of the Law of 16 March 1922. The fine is not payable when the debt collector which are imposed the obligations set out in items 1 and 2 of the preceding article has not complied them. Art. 11. - The delivery of the roles signed by the Head of the Tax and enforced by the Commission for the Budget - of which the Collector is required to King received releases - it is indebted to the Status of the amount of the roles themselves, with the obligation to pay to the state treasury the amount of each installment within 10 days of the deadline set ll'art d. 57 of the Law of 16 March 1922. For the recovery of sums not paid by taxpayers to the tax collector deadlines entitled to proceed, in terms of Article 58 of the Law March 16, 1922, of all movable and immovable property of every defaulter that It shall be indicated by the Office Tax-certificate, or of which he has otherwise news. Art. 12. - At the same time the delivery of all'Esttore roles, is delivered to a summary of the roles themselves Treasurer of the State with an indication of the amount of each installment due date of the debt collector must be paid to the Treasury. On the amounts not paid by the due date the debt collector must fine of 4 per cent in favor of the state. For the recovery of unpaid sums and a fine of the Treasurer has the obligation to proceed in the manner and within the period specified by its specifications on c uction of the debt collector, and when this is found to be insufficient, on all other goods of the same that It shall be indicated by the Office Tax or of which he has otherwise news. The Treasurer responded with bail of regular, full and timely execution of procedural acts charged to collector of the compensation which he receives one-tenth of the periodic fine. Art. 13. - The tax collector has the right to a refund of the taxes could not be levied if it shows that the execution on movable and immovable property of the taxpayer resulting from the certificate provided for in the last paragraph of art. 11 or otherwise known to him has managed unsuccessful or insufficient. The execution on existing movable property in the house or in the exercise of the taxpayer or otherwise entitled to the same must be done in the termin of three months after the expiry of the first installment is not paid and repeated within three months from the expiration of the last annual installment. But when the Collector has pignorato pendants natural fruits or accrued fitt and rents, the said period of three months remains
extended until the thirtieth day after the harvest of the first or expiration of seconds. The execution on immovable property must be accomplished en ro six months after expiration of the last annual installment and the same term the debt collector must esibir Tax Office considers the application for reimbursement accompanied by notice under art. 58 of the Law March 16, 1922, the certificate by the last paragraph of Article 11 and of all acts of enforced collection. On the admissibility of claims for reimbursement for uncollectable judges without appeal, the Commission of Budget, after hearing the opinion of the Tax Bureau Chief. For the recovery of sums reimbursed to the debt write-off under the State retains the right to renew dall'Esattore office on proceedings for the enforcement is in knowing that the taxpayer owns property escaped the first procedim nto or of whom he comes into possession posteriorly. Art. 14. - All auction records, tax collection contracts and deposit performance covered by this law are, for the register effects and stamp, equalized from the acts of governmental administrations entered into in the interest of the state. All acts of execution of movable and at the expense of taxpayers and collector of real estate are written on plain paper and should be exempt from registration tax, with the exception of the award decision acts for which all expenses, including registration and stamp, are borne by the deliberatari and contractors. Art. 15. - After expiry of the contract, the debt collector can not obtain the release of the deposit only if it has fulfilled all its debt to the state and returned to the Tax Office all got roles in the collection and the matrices of the receipt books of quietanz ; however, has the power to request the Tax Office an authentic extract of the games that are currently on the roles returned to his credit, for which retains the right to proceed with the hand-directed rites until the end of the year subsequent to that in which the tax collection contract was terminated. Art. 16. - In case of death of the heir of the debt collector must continue the management of the Tax Authority until the end of this year. When there compared heir some of the incompatibilities are listed in art. 6 and as long as it has not been appointed to a new Taxman operation of Esattoria will be subjected to surveillance. The heir in comparison with which there is no incompatibility can apply for authorization to continue the tax collection management until the end of the five-year period. On the admissibility of its request, the Government judges, heard the opinion of the Budget Committee. Art. 17. - Anyone who believes unfairly burdened by the debt collector acts can make a complaint to the Tax Office Chief who verified the facts and heard the Collector, shall forward the complaint, with their opinion and the necessary documents, the Commission of the Balance. This judge without appeal within the period of one month during which he may issue a reasoned order of stay of the execution proceedings in progress. Art. 18. - The control over the regular functioning of the Tax Authority is exercised by the Tax Bureau Chief where it peculiarly to ascertain, in order to protect taxpayers, the regular issue of payment receipts, the immediate annotation in the margin of the roles of receipts themselves as well as the redemption orders for undue and legal perception of fines for late payment. The Tax Office Chief, when you find that the Collector has committed irregularities and abuse in the exercise of his functions, must immediately notify the Commission of the Budget; the latter must report to the Government proposing the adoption of appropriate measures, which may be: 1) the debt collector application of fines amounting from double to ten times of the events on which were detected irregularities; 2) appointment of an overseer of the Tax Authority; 3) legal action to obtain the termination of the tax collection agreement and appointment of a new tax collector. For the application of criminal sanctions in which incurs in carrying out its tasks, the debt collector is considered as a public official. Art. 19. - The appointment of the overseer of the Tax addivenire when you should always have been initiated by anyone against the Collector-executive acts for debts or when the same is lacking in the payments deadlines. The choice is up to the Government and the overseer tuttle expenditure relating to monitoring are borne of the debt collector. During the monitoring no receipt, deed or document issued dall'Esattore is valid unless it also bears the signature of the overseer. Art. 20.
- The administrative resolution of any disputes that may arise from interceded reports under this Act between the Collector and the State shall be vested in the first instance to the Board of the Financial Statements and on appeal to the Great and General Council. TRANSITION The first contract and the start of the tax collection functions will take place outside the periods laid down in Articles 3, 4 and 7 and precisely in the ages that will be set by Ecc.ma Regency.