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On Regulation Of Tax Registry 1

Original Language Title: Regolamento Sulle Tasse Di Registro 1

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LAW AND REGULATION ON REGISTRATION FEES (1) March 14, 1918 No. 11 1.) Law. Part I General requirements Art. 1. - All the acts in public and private form, sent nze and arbitration awards issued by the judicial authorities and the award verbal to judicial inca you are subject to the formalities of registration, upon payment of the fees indicated in rate attached to this law. Art. 2. - No authority nor the Conservative may accrdare any tax cuts established by this law or penalties incurred, nor suspend the iscossione without becoming personally liable. Art. 3. - The recording examine its existence authentic instruments and will provide the certainty the date to private cts. It will be performed by the transcription of the summary of such acts in public registers kept by the Registry. Article 4. - The registration fees will stand in progressive taxes, proportional and fixed. Progressive taxes will apply to all estate imenti transfer part for consideration and to the transfer free of charge of any species of things, except pei transfers without charge mentioned in n. 43, VI and VII of the annexed fee. Proportional taxes will apply to all acts containing bond or release of money or things, any transfer of ownership, usufruct, use and enjoyment of furniture, to simple statements or assignments of rights or values, even when you do not operate transmission, and transfers without charge of any kind of property in favor of the persons and entities referred to in n. 43, VI and VII, the tariff. The fixed fees will be applied to all other will, which can serve as a title or deed. Art. 5. - The special tax called the "quintet" which, in accordance with the Laws Statutory (2) of the Republic, affects property transfers in favor of foreigners, it will be paid at the rate of five per cent of the value of the property transferred, iscossa and will, without exception, the same time as registration fee. Art. 6. - They will not be subject to proportional or progressive tax existing immovable property outside the territory of the Republic, whatever the title by which they move. Transmissions of movable and existing credits abroad will be subject to progressive tax or proportional. Art. 7. - When an act there will be discrepancy between form and substance, between the denomination and the intrinsic nature of the application fee will wait rather the reality of things that apparently. It will be allowed the application by analogy of tassproporzionale and the progressive, when the act is not found expressly contemplated in the tariff. Art. 8 - If the act will contain more 'legal transactions the fee will be applied for each of them separately, unless, in some cases, may be otherwise provided. The contextual statement of acquittal for the fulfillment of the obligations arising from the Convention and other negotiations, appearing cme necessary consequence or dependence of the main agreement, will not give rise to special taxation. Art. 9. - The registration fees, percette regularly, can not be returned, whatever the subsequent cases. Exception will be made: 1 - For acts recognized radically null and void with the judgment by contradictory between the contractors and res judicata for radical vice, which, independently of the will or the consent of the parties, to induce the nullity of the act since of origin. 2 - For donations related to things for which occurs the counting and the eviction pursuant to a final judgment, and due to the existing Don tion. 3 - To marital agreements resolute or canceled of which is signaled art. 53. In the cases referred to n. 1 and 2 will be given the return of the fee if the matter relating to be made within one year from the date of the decree, which pronounced the nullity of the act or eviction. Art. 10. - The progressive and proportional tax on acts linked to the condition will be due to the occurrence of the condition or when the act takes effect before the condition is true. The file submitted to purely arbitrary condition will be considered, the application of tax effect, as not constrained provided. They will be considered as acts linked to the condition, among others, the conventions on lucri dowry, covered by art. 52, and donations subject to the possibility of death. Art. 11. - The usufruct value of the movable and immovable property will be determined for the payment of taxes, as follows: 1 - For the transmission for consideration on the value expressed, with the addition of all the major
agreed fees. 2 - ie: a) If the usufructuary will have less than 30 years old is asserà 50% b) If you have based on the following criteria in comparison of the entire value of the thing, for the transitions between living persons free of charge, less than 40 years old you will tax 40% c) If you have reached their 40th year, will tax 30% Art. 12. - the usufruct constituted at no charge for a fixed term will be rated at 2/10 of the entire value properties for each period of ten years, without fractions, and without regard to the age of the usufructuary. Art. 13. - The normal tax on donations of usufruct reserve or on transfers for consideration, subject to that reservation, they will be decreased according to the reduction coefficient of 30, 40 or 50 percent, applicable according to the criteria established art. 11. Art. 14. - The documents to be tassarsi according to the rules of Articles 11 and 13, will be accompanied by the birth certificate issued by the Civil Status usufructuary paper exempt from stamp duty. In the absence of such a document the taxation will be made in the most 'advantageous way to the Revenue. Art. 15. - If the usufruct was jointly donated to more 'people, regard shall be had to the age of more' young and will apply the most 'advantageous tax to the tax authorities. Nell'usufrutto to be enjoyed later by more 'people, for a fixed term, it will tax the first immediately and others will subject to ssa t for each of them when they begin enjoyment. Art. 16. - No tax is payable for the meeting of the usufruct to the bare ownership, when it will take place for the death of the usufructuary or the expiry of the deadline usufruct. Art. 17. - The tax rules laid down in the preceding Articles pei usufruct transfers will also be applicable to transfers of rights of use or habitation. Art. 18. - The fee for the establishment of annuities, and pei transfers of such income in any way, and their extinction, owing to their ransom or attribution, will be payable on the capital expressed in the articles. When capital is not stated in the deed, or is an establishment free of charge, it will be formed with the accumulation of twenty years if the annuity is perpetual or has to be paid for twenty and more 'years. Where the rent should be paid for fewer years, regardless of people's lives, the capital will be briefed at many times the annuity for every year of his life. Art. 19. - When, be it of an annuity or pension capital will be formed: a) ten times the annuity or pension if the annuities to retired or will have less than 30 years old; b) eight times the annuity or pension if the vitaliziato or retiree will have less than 40 years old; c) six times the annuity or pension if the annuities to retired or will have reached their 40th year. If the age of vitaliziato is not documented as art. 14 liquidation of the fee will be made in the most 'advantageous way to the Revenue. Art. 20. - The pensions or annuities that pay in kinds or commodities, or in nature, will be capitalized as indicated in Articles 18 and 19, prior declaration, to be done by the parties, the value of those benefits. If the declared value is deemed inaccurate to the Registrar shall be entitled to establish the results of the second local mercurial. Art. 21. - In the long lease concessions lasting no less than twenty years the tax will be applied to a capital formed by ten times the annual monetary payment or commodities. The same rule will be observed in freight prepayment for consideration or in the domain of direct transfers. Both in long lease constitutions in affr ncazioni and transfers of direct rule, the criterion of the legal presumptive ten times the fee, you can replace, if more 'profitable returns for the tax authorities, the criterion of direct assessment of the property, which It will be performed specified standards hill art. 26 and following; in this case it will subject to tax half the ascertained value for the property which is the subject dell'enfit uses. In profit domain for consideration the sales tax will be applied to the agreed amount, but if the difference between the property's value, determined as above, and the ventuplo the fee exceeds the agreed price, will be subject to a fee that difference. In the transfer free of charge the profit domain value will be considered equivalent to the value of the full ownership, less twenty times the annual rent. Art. 22. - In the long lease constitutions of less than twenty years time you will tax a product of the canon formed capital multiplied by half the number of years of life, or if it will be more '
convenient for the tax authorities, they will tax many twentieths of the property value, determined as the third paragraph of the preceding article, soo many years of duration divided by two. For freight prepayment fee it will be hit by the difference between the assessed value of the property and that taxed for the constitution. Pei direct domain transfers will be taxed on the difference between the value of the property, or the proceeds, if greater, and the taxed value to the constitution. Pei domain transfers useful will observe the rules of assessment established by the preceding article. Art. 23. - The proportional tax on bonds and on credit transfers for any reason will be charged on the amount of bonds or of cr fingers, whether or not interest bearing. Art. 24. - The total fractions of paid taxes, Qualor not correspond to the fraction of a nickel or a multiple thereof, will be rounded in order to respond to it. The amount of each fee paid pursuant to this Act shall not be less than the sum of two pounds. Art. 25. - The registration of transfers of real estate taxes, for any reason, will be settled on the values, prices and fees in the case file, the statements or complaints from taxpayers. If the act does not express the value on which the tax will be liquidated, the one that will require registration, or notaries are obliged to it, they will supplirvi with an estimation declaration signed by them. In case of refusal the Registrar will make an official statement. Art. 26. - The Conservative determine, subsequently, the real value of the property at the day of transfer, taking into account sales, divisions or previous estimates of the same real estate, the prices of other places properties in the same place and under similar conditions, and the evaluation criteria used by the experts in their estimates. Art. 27. - If the value so determined exceeds more than a fifth of the value stated in the proceedings, the Registrar shall notify, by means of a addtto cursor to the Commissioner's Court, the result of the fact finding to contractors. Such notification shall be within a period of sixty days from the day of registration of the act. Art. 28. - Within 30 days of being notified those concerned may challenge the assessment made by the Conservative, claiming the Commission under Art. 29. After that period, unless the taxpayer has recourse to the Commission, the assessment made by the Conservative will become final and will, no doubt, that the additional taxes on the value ascertained by the difference. Before the estimation procedure has been started or completed this will determine, in agreement between the Conservative and the taxpayer, the value to undergo fee. Art. 29. - It will be set up by the government which will be reported to the Commission a judgment on the fairness of the declared values ​​for immovables which are the subject of transfers inter vivos or by inheritance. This Commission, renewable every five years, will be composed of a president, a land surveyor expert operator in the Republic, and dall'Ingeg eras Head of the Technical Government. It will be part of the Commission notaries operators. Art. 30. - The president and the surveyor expert will be called to be members of the Commission appointed by the Great and General Council. Art. 31. - The members of the Commission will be paid CONUN attendance fee, the amount of which it will be set by the Great and General Council. Art. 32. - When the complaining party so requests, the Commission has an obligation to hear him either in person or through an attorney. Art. 33. - If, during the investigation of a complaint, it recognizes the need for a check up, the Commission may delegate one of the Commissioners to implement it. Art. 34. - The decision of the Commission shall be final and against it will not be allowed to appeal to the judicial authorities. Art. 35. - Complaints memoirs, papers and documents, which are presented to the Commission, as well as the decisions and measures issued by this are exempt from any registration fee and stamp duty. Art. 36. - The Commission's decision will be notified to the Registrar, who will proceed immediately to the recovery of most tax due on the difference eventually ascertained. When the transfer of the value declared by the taxpayer, is less than one-fifth of the value determined by the Commission, in addition to the tax due on the difference of the two values, it will apply a penalty equal to the amount of the tax due on that difference. In that case, the taxpayer must also reimburse the government the expenses incurred by this
cause with the Commission. In verun event will take place with decreased fee paid in accordance to art. 25. Art. 37. - The Registrar shall indemnify the Government of the damage which he produced for the default or delay verification of the values ​​declared in the manner specified in the preceding articles. Art. 38. - It will be void and of no effect any agreement whose object was to conceal part of the price of a sale of real estate, or all or part of the surplus value of a share swap. As a result the seller and the permutante, creditors of a balance, will not have any legal proceedings for the payment than was stipulated in more 'of the value stated in the act. Likewise any amount, paid as a result of the stipulations of that nature, will soggetatta repeatedly. Art. 39. - The dissimulation in the selling price or the balance will be established by acts or writings emanating from the parties or by one of them, by their authors, or their heirs or, finally, by the judgment, and make legally ineffective the 'instrument containing the transfer until such time as the non-payment of three times the fee has been carried out, which would have been levied on the value hidden. PART II. Special rules for the application of taxes on the civil acts. SECTION 1. Contracts for consideration. Art. 40. - The tax on transfers for consideration will be applied on the basis of prices and of the prices agreed with the addition of charges, which rose to the purchasers. Art. 41. - A transfer that includes various kinds of goods will be subject to more 'serious charge, except Siasi entered into a separate price for each type of goods. Art. 42. - The sale of the inheritance undivided shares or to communion, the assignment of hereditary reasons and the quota adjustments between condividenti, soggiaceranno proportional to the fee set by the n. 3 of the rate without regard to the nature of the transferred assets. Art. 43. - When dividing the fee will be applied on the values ​​of assets that make up the individual shares, without deduction of debts. The assets placed outside the territory of the Republic will not be taxed. If the division will cover only part of the substance in communion the fee will apply only on this part. The tax on the increased allowance, referred to in n. 25 of the tariff, will be payable as a as sharing receives more 'than what corresponds to his co-ownership rights. Art. 44. - The appointments statements mere purchaser of the person, for which you made a purchase or other contract will be subject to tassafissa established by n. 39 of the tariff, only when the power to make the appointment has been expressly reserved in the act which contains the purchase or the contract, and the declaration or the appointment is made within the deadline of three days, by application registered in the said term. In the absence of any of the extremes mentioned above, the statements will be subject to tax according to the nature of purchase or contract to which they refer. Art. 45. - The proportional tax on rents will be payable sl price aggregation and the amounts agreed upon for the entire duration of the lease. In life leases the fee will be applied to a capital that will be established with the criteria set ll'art. 19. It will not be due to increased fee if the rent is paid in whole or in part by anticipation, and even when the sum was productive for the benefit of the tenant interests. If in any contract concluded for a specified peri do time, it is expected that the rent should be continued for a further period established Qualor not be canceled before the contract is deemed concluded from the beginning until the end of the additional period. They will be subject to registration only the leases of real estate on a higher annual fee to hundred pounds. Art. 46. - If the conclusion of a legal transaction will be set out in another store, this soggiacerà to tax because the statement will serve to determine the contents of the first, or is made so that the document can serve as evidence of the store's content itself. Art. 47. - If a contract have been fulfilled progressive or proportional axis provided for in the tariff, will no longer be 'owed said fees in the event of further conclusion or statement. Art. 48. - For the application of taxes to the various contracts, ol king to the prescribed standards with the preceding articles shall be observed even those indicated in the tariff. Section 2 Contracts for free. Art. 49. - A passage of goods which, according to the intention of the parties ue, it will be done to enrich only one of them will be considered, in the sense of this Act, as a donation between living for all its
amount even if the transfer follows the form of the contract for consideration. The promises of donations will treat you like donazii. Art. 50. - The tax will be calculated on the value of donated goods without deduction of the weight assumed by the donee. Art. 51. - The donations in a straight line from the Ascendant and the divisions made between the descendants inter vivos shall be governed hill dellesuccessioni same rules and criteria. To this end the archive copy will be attached a pound pros, drawn up in paper exempt from stamp duty, providing evidence of donated assets and liabilities, agreed to cover the donee so that it will be exactly in the net taxable value of tax. Art. 52. - The dowry that is the bride with their property will be subject to the fixed fee as specified in No. 42 of the tariff. Will not be subject to tax: the groom's confession that he had received the dowry, when performed with the act of marriage, nor the conclusion of lucri dowry, nor the Covenant on the spillatico. Taxes on donations or donations made in the marriage contract between spouses or in favor of the spouses or the unborn offspring will be reduced in half when such gifts or donations are made by people who are not ascendants or descendants of the couple. The dowry lucri on fee income only to make it happen devolution. Will be exempt from the distributions of dowry lucri fee not exceeding the sum of one hundred pounds of capital. Art. 53 - If the checks received by the donee, in preparation for their marriage, are, for failure to carry out this, then sold, the fee will be refunded, provided that the request for a refund is made within one year from the date of cancellation or termination of marriage contracts. Art. 54. - The registration fees on donations will be applied for each share of the donation and the application of different rates to individual units will be added to the donations made earlier by the donor to the donee. The amount of the tax, so determined, shall be deducted the amount of taxes on previous donations, paid according to the amount established by this law. To count the effects of previous donations otai must submit to the office, together with a copy of the file, a statement of the front donations signed by the donor or the donee, by indicating in all indications involving those donations. Such statements should be reflected in the liquidation of the fee, as it will also take account of donations which may prove to be other elements or news, even if not declared by the parties. Part III Charging of taxes. Section I. Deadline for registration - Payment of fees - Penalty. Effects of non-registration. Requirements. Art. 55. - The presentation of documents to the register will have to be executed within a period of thirty days from the date of each act. For the acts done abroad, if they contain the transmission properties or existing property rights in the Republic, the deadline for registration will be 180 days. Judgments and awards issued by the Judges of the Republic dwelling abroad must register within thirty days from their publication. The devolution of dowry lucri and the fulfillment of the conditions attached to the contracts will be denounced by the parties concerned within 90 days from that decorribili of these conditions occur or the date of execution of the contract. When the terms set out above are to expire in days on which the Office, by decision of the official calendar, is not open to the public be understood to be extended to the whole next day. Art. 56. - The requirement of submission of documents to the registration and issuance of the respondent tax payment: 1. - to notaries for the acts they drafted, 2. - the Economic Secretary to the acts done colsuo ministry, 3. - to Contracting parties to private contracts with or without authentication, 4. - the Clerk of the Court for all judgments and all the acts that are made or received by him with his speech and which must be ati Recording. In the acts signed between the State and private fees will be charged to the purchaser, assignee, or deliberatario in sales, divestitures, tender and other disposal of movable and immovable; the tenant in the lease documents; contractors, jobbers and contractors in procurement contracts, piecework or companies and their securities; part of the debtor in the bonds; Part released in receipts and other releases; and in all other cases a common load Treasury and individuals who contract with the State in the interest reason in the respective contract, except for the
part of the tax due by the State, the provisions of Art. 78. Art. 57. - The payment of the fee must be contemporane to register and be derived from it. The lack of it will bring the effect, that the presentation of the act, although physically made, will be considered as not taken place, and the deadline will be payable criminal record omitted. Art. 58. - The receipt of fees paid for the registration will be appearing on the original of public and private documents and copies of foreign documents to be returned to the interested parties. It shall disclose in full the date of registration, the sheet, the register number and the amount of the tax. When out of an act were paid more 'taxes will add the list of the percette taxes. Art. 59. - For individual acts, made more 'original, the recording will be transcribed, with no other t ssa, on each original. Art. 60. - The notaries, the Economic Secretary and Chancellor of the Court, which their acts to the registration formalities in the end will not be subjected wanted art. 55, the funds will be submitted on their own, for each offense to a fine equal to half the amount of all taxes due on acts not registered, subject to recourse to the contracting parties, when they have not been administered pay the registration fees. This penalty will be reduced to one tenth, if the Recording az one will be executed within three months from the date of the act. The provisions of this Article shall also apply for late registration of acts privately and for the late declaration of distributions of lucri dowry and dell'avveramento of the conditions attached to contracts. The minimum of the criminal under this Article shall not be less than the sum of five pounds. Art. 61. - The failure to register the acts must be determined by the courts which shall immediately suspend judgment. Art. 62 - Notaries can not release any purpose Original eg, to copy or extract any act subject to registration if it has not previously been registered. In all copies and extracts of documents, issued by notaries, mention shall be made of the recording made and its data. Each contravention of the provisions of this article will be punished in penalties glue five lire. Art. 63. - After three years from the day of registration of the act will be prescribed by the State right to change the payment of withholding tax applied incorrectly and the taxpayer's right to request repayment of sums paid in more '. Art. 64. - After the lapse of ten years will be required state action to achieve the payment of taxes and fines owed for acts not registered. But of these you can not do usoin judgment or in front of a government office without prior payment of the fees, and the corresponding registration. If the act or statement was inserted in other notarial acts or in private it will be followed, despite the course of the decade, the application of the fee added on the act or utterance. Art. 65. - The course of the requirements set out above will be discontinued effective with the notification of the act done by means of sliders forward the expiry of the terms, or glue application was lodged to the Law Commissioner of Art. 75. Section 2 of the registration form. Art. 66. - An Act to undergo the formality of r tration will be required to pass the original registry. Article 67. - To richiegga the formalities of recording the respondent is obliged to produce to the Office of the Register, along with the original, a certified copy of the act, written on stamped paper, just as it is prescribed by art. 25 letter. B of legg on stamp, which must be deposited in the same office. This obligation does not lie with the Registrar for the registration of judgments and other acts. Art. 68. - The Registrar may not proceed to the registration requirements of those acts, which were presented nakedness copy of Archive. Art. 69. - For foreign acts will be considered as the original copy came from abroad, which will remain deposited in the office. Art. 70. - Copies of Archive will be stored glues certain provisions in the Regulations. Art. 71. - The records must contain an analysis clear and concise, but complete and substantial, with all the provisions of the act, so that not only remains justified the perception of the tax, but they also brought to light all the particularities stipulations. Section 3. Procedure coercive. Decision of court disputes and grievances.
Art. 72. - The State will have privilege for the collection of taxes on movable and immovable property, which are the subject of contracts. Art. 73. - The coercive collection of taxes and fines, bring in this law, will be made by sommarissima procedure specified by law on August 30, 1873. Art. 74. - The decision of the court disputes, riguard nti taxes and fines established by this law, it is up to the commissioner's Court. Art. 75. - For the decision of disputes about the applic one of the taxes and fines the taxpayer will nominate the judgment ordinary recourse to the Law Commissioner, which will decide in line arbitramentale and without appeal. Part IV Registration in debt and free. Acts exempt from registration. Art. 76. - It will be granted in due registration in favor of persons granted the free customers by resolution of the Congress of Legal. For registration for debt will observe the norms for the application of the debt stamp, contained in Articles 29, 30 and 31 of the Stamp Act. Art. 77. - They will be registered in debt, that is, without the simultaneous payment of the levy: 1 - the documents referred to in n. 44 of the tariff, which was necessary to make the production in court in the interest of the people admitted to the Free patr cinio; 2 - acts, also subject to registration within a fixed te mines, of which the formation becomes necessary, or the stipulation in the interests of such persons, started after the contentious procedure or for its definition. They will not be registered in due the minutes for the award of movable or immovable property. Art. 78. - The registration request in due must be made by the Law Commissioner. Art. 79. - They will be registered for free: 1 - acts and contracts entered into in the interest of the Government, for that part of the tax that, under Article. 56 should stand each by the revenue; 2 - the constituent acts of Worker Cooperatives or the Company; 3 - the work contracts by workers. Art. 80. - will be exempt from registration: 1 - acts of the Government when they are not specially designated in the attached rate; 2 - the money orders on the Governmental Fund; 3 - papers and documents for the application, administration and moderation of public taxes and receipts of these taxes; 4 - receipts of officials and employees of the State for their salaries and their pensions, allowances or advances; 5 - the receipts for the fines and court costs; 6 - acts required by the Authority or by public officials exclusively for the purposes of the office or in the interest of the public service; 7 - the offers made at public auction; 8 - notes and receipts for donations or collections to express purpose and definite charity; 9 - papers and documents required for admission to public schools or for admission in hospitals, hospices or charities, as well as statements that relate to or received subsidies for wretchedness and prescriptions; 10 - acts on Civil Status; 11 - accounts and guardians justifications; 12 - acts in criminal matters; 13 - notes and receipts for fees, and notes, invoices and accounts of shopkeepers, artists, laborers and related receipts; 14 - booklets on current accounts and savings; 15 - The receipts and receipts relating to the interests of the mortgages or the canons of rentals; 16 - powers of attorney ad lites; 17 - the mandates; 18 - Judgments delivered by the Justice of the Peace. Transitional provisions Art. 81. - From the day of implementation of this law will lose all force the previous laws on the register. They will remain valid with respect to acts already entered into under the old law regime provided that they are sought to be registered within the period referred to in Article next article. Art. 82 E 'allowed the term of six months, from the day of implementation of the law, to regulate, without being subject to the payment of p scans, all the acts stipulated under the rule of the old law and not yet registered. Art. 83. - After that period, the proceedings, of cu previous article, will have the new laws. Art. 84. - The present law comes into force on 1 August 1918 (3). (1) Law of 26 March 1857 R. p. 278. (2) Statute, Book 3, Book XXXIV R. p. 133 - Additional Act on stamp duty and register June 18, 1868, Art. 19 R. p. 318. (3) By resolution July 30, 1918 the Congress of State stated that the law would come into force on the fifteenth day after its publication. This took place August 20, 1918 so that the law went into effect with the September 4, 1918.
- Table from page. 172 to pag.178 Suppl. n. 2-2) Regulation (1). Art.1. - In all cases in which the tax must be paid simultaneously with the formalities, the Registrar will not undertake registration act without the prior payment of taxes paid, warning that he is the only responsible to the entire registration fee the government was which is described. Art. 2. - The Conservative rule, will have to register as soon as you submit the documents, and in any way, even in the case of acts that require examination Mo go, the run inside the formalities will be deferred over the term of two days after the submission by that measure; But each act will be registered under the date on which it was presented. Art. 3. - The Registrar shall keep a register to the mother and daughter intended all'annotamento the presentation of acts that could not be checked in immediately. From this register will be disconnected you a receipt indicating the number of acts and the amount deposited. The receipt will then be returned to the Registrar for the return of original documents registered. Art. 4. - The Conservative who proceeded to the registration of acts without the simultaneous presentation of the archive copy, prescribed by art. 67 of the registry law, accept or incomplete copies, will be held just for the necessary expenditure to the education or the completion of the same copies. Copies of documents must be accompanied by all annexes, which are an integral part, and will be written with intelligible characters and no slugs, blanks, erasures or retouching. Article 5. - The archival copies, equipped by the Conservative record of registration followed, to be attached on the right margin of the first page, it will be the same nno gathered in semi-annual installments and ordered according to the recording sequence number. Art. 6 - It will be strictly prohibited the Registrar to issue copies or extracts of public documents registered, or allow of such acts will take title search. The Conservative, who transgresses this Device tion, will be obligated to pay all'Ecc.ma House and the attesting notary, respectively, double the stamp duty payable on the copies of notarial fees. Art. 7. - Three years after the registration formalities, the copies in art. 67 of the law on the register will be deposited in a special archive, located locally different and separate from that in cu cherishes the originals of the documents of the deceased notaries. Art. 8. - The Registrar may issue a copy of the private and foreign lodged in his office, and these copies will receive the right to scritturazione the reason of fifty cents for each two-sided card. You can easily find a registration or a registered act, or for the inspection of a copy of the recorded deed, will compete at the Conservative fee of fifty cents. Art. 9. - For the recording of the proceedings, and for the collection of relevant fees and fines, will be maintained by an intake register. This register will also serve to write down any appeals against the imposition of tax made by the Conservative, when these are used to terminate the term of limitation. The presentation of repertoires pel seen half-year, according to art. 14 of these Regulations, the denunciations of inheritance, according to art. 26 of the Law on inheritance taxes, and those of denunciations of fulfillment of conditions set out in Article. 55 of the registry law and art. 26 of the Law on inheritance tax, will be recorded in a special dichi ration to be done by the Registrar, at the current date, on the register with number subordinate. Art. 10. - The register of formalities in Article precdente, before it is put into use, must be numbered by sheet and signed in the first and last page by the Secretary of the Interior and Finance. The register will be kept with clarity, precision and regularity. The recordings will be day by day, without leaving blank spaces; each entry will have a progressive order number, whose series will be renewed annually. In each day, made the recordings, the Conservative must affix the "closed" glue following formula: "Closed the day ............... ........ 19 THE CONSERVATIVE NN "It will be absolutely forbidden to register any act or make any complaint or closed in the margin of the register and using slugs. They will also be prohibited touch-ups, scrapes and slugs. If an error occurs you will not even make the correction in the margin, but with a light stroke of a pen you will notice misspelled words so that you can read, however, and you will continue
Writing in words which must replace the bad URL. The annotations and recording additions necessitated followed after you bring in the log on the current date. They are measures which contain more 'provisions, de avoid confusion, they will have to raise so many paragraphs as there are separate provisions of the act. He will start each paragraph with the title of the provision of the Act as if it were another tto. The sums or values ​​forming the object of such provisions will be written in all his letters. Art. 11. - The notaries, the Economic Secretary and the Clerk of the Court will hold a special repertoire on which enroll, day by day, all the acts that they must submit to registration. Art. 12. - The repertoire will contain the following information: 1 - the progressive number; 2 - from the date of the act; 3 - the nature of the act; 4 - names and surnames of the parties, their authorship and their domicile; 5 - a brief indication of the content of the measure; 6 - all performed relating to registration data. Art. 13. - The repertoires of the sheets will be numbered and signed by the Law Commissioner. Art. 14. - The notaries, the Economic Secretary and the Clerk of the Court will be obliged to present the repertoire in the months of January and July, the Office of the Mortgages, which the vidimerà stating the number of registered documents, or declaring that registration has not taken place, and ensure that all acts described in it have been recorded. For every act not enrolled in the repertoire, or in writing to the order of date, or reported for slugs, the lack of any of those required by art. 12, s'incorrerà in three pounds worth. Failure or late submission of the Office register of mortgages will be punished criminal glue ten pounds. Art. 15. - On the occasion of the Conservative, made the findings with the register of formality, detects discrepancies and fines incurred, will take note of the electronic filing of formalities on the registry as follows: Half-year endorsement repertoires "The day ..... ..... since the repertoire held by Mr .......................... containing no registered documents from below that statement will mentioned contraventions detected from the examination of the repertoire. the note of the presentation of the repertoires will enroll immediately after the last registration or after the last one ended. the presentation took place in the repertoire will also be made by a special statement on the same repertoire. after the deadline for the submission of the repertoire to the seen, the Conservative it will immediately appeal to the notary or officer offender inviting them to pay the monetary penalty incurred to complete the article Prev nte. Art. 16. - the proportional tax and progressive result of acts bound on the condition, those on dowry lucri and taxes on donations subordinate eventuality of death, which, pursuant to art. 10 of the registry law, are not payable immediately, they will be noted on the appropriate registry, established by Article. 10 of the Accounting Regulation. It will be made known on the said register of tassdovute also depending on the provision contained in the 2nd paragraph of article. 15 of the cited law registry. The Registrar shall, under his own responsibility, make annually the necessary investigations to ascertain the possible repayment of the charges held in abeyance. (1) Regulation of the laws relating to stamp duty, registration, mortgages and wealth R. p. 277.