Decree - Law Of 24 July 2015 117 - Extraordinary Extension Of Terms Of Presentation Of Statement Of Income For The Self Employed Individuals Including The Ei Holders Of Business Of Individuals And Of Others Compliance For Esse

Original Language Title: Decreto - Legge 24 Luglio 2015 N.117 - Proroga Straordinaria Dei Termini Di Presentazione Delle Dichiarazioni Dei Redditi Per Le Persone Fisiche Inclusi I Lavoratori Autonomi E I Titolari Delle Imprese Di Persone Fisiche E Degli Altri Adempimenti Ad Esse

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Text Decree - Law REPUBLIC OF SAN MARINO DECREE - LAW July 24, 2015 117 We the Captains Regent of the Most Serene Republic of San Marino Having seen the need and urgency referred to in Article 2, paragraph 2, letter b) of the Constitutional Law 15 December 2005. 183 and Article 12 of the Qualified Law 15 December 2005 n. 184 and more specifically the need and the urgency to extend in extraordinary terms for the completion of formalities connected with the submission of tax returns for the fiscal year 2014, limited to natural persons including self-employed and owners of the undertakings of individuals, in relation to the changes introduced by Law 166 of 16 December 2013 in order to ensure a sufficient period of time available to taxpayers to properly undertake tax compliance; Given the decision of the 14 State Congress adopted in the sitting of 21 July 2015; Having regard to Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2, of the Qualified Law n.186 / 2005; Promulgate and publish the following Decree-Law: EXTENSION OF EXTRAORDINARY TERMS OF SUBMISSION OF STATEMENTS OF INCOME FOR INDIVIDUALS INCLUDING SELF-EMPLOYED AND THE HOLDERS OF THE COMPANIES OF INDIVIDUALS AND OTHER OBLIGATIONS RELATED TO THEM Art.1 (statement of Presentation income and tax payment) 1. the deadlines for submission of the tax return referred to in Article 93, paragraph 1, of Law 166 of December 16, 2013 and for the payment of the tax and the first advance provided for in 'Article 124, paragraph 1 and paragraph 2, of the Law n.166 / 2013 shall be extended on an exceptional basis, for the tax period in 2014, to August 31, 2015 limited to natural persons including self-employed and owners of businesses people physical. 2. For the tax year 2014, all economic agents, both natural and legal persons, should submit, by 31 July 2015, the annual tax statements that summarize the special stamp duty on the purchase of agency services, advertising and processing data and supplementary tax on services, referred to in Article 39 of Law 179 of December 13, 2005 as amended by Article 49 of Law 194 of December 22, 2010 and referred to in Article 48 of Law No. 194 / 2010 and the Chief Executive Decree 50 of March 22, 2011. Art.2 (Terms payments social security contributions) 1. The terms for payment of the balance and the first contribution payment required and the Fondiss referred to in Article 1, paragraph 2 of the Decree 168 of December 30, 1985 as amended by the Chief Executive Decree 11 April 2011 and Article 57 only, paragraph 1, letter a) of the Chief Executive Decree 93 of 25 June 2014 shall be extended on an exceptional 31 August 2015 for the self-employed and owners of businesses of natural persons. Article 3 (Formation of the State General Statement) 1. Due to the provisions of Article 1 of this decree - law rules relating to formation of the State General Flow Statement for the financial year 2014 only, are amended in extraordinary: a) the period referred to in articles 56, 60, 64 and 69 of Law 30 of 18 February 1998 as amended by Article 16, letter a) of Law 176 of 29 October 2010 shall be extended to 20 October 2015; b) the period referred to in Article 12, paragraph 10 of Law 200 of 22 December 2011 shall be extended to 20 September 2015. As at Our Residence, this day of July 24 2015/1714 THE CAPTAINS REGENT Andrea Belluzzi - Roberto Venturini IL SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini