Decree Of 66 'may 11, 2015 - Extraordinary Extension Of The Period For Submission Of Tax Returns And Other Implications Related To Them

Original Language Title: DECRETO LEGGE n.66 dell' 11 maggio 2015 - Proroga straordinaria dei termini di presentazione delle Dichiarazioni dei redditi e degli altri adempimenti ad esse connessi

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Text Decree - Law REPUBLIC OF SAN MARINO DECREE - LAW 11 May 2015 66 We the Captains Regent of the Most Serene Republic of San Marino Having seen the referred to in Article 2 need or emergency conditions, paragraph 2, point b) of the Constitutional Law 15 183 of December 2005 and Article 12 of the Qualified Law 184 of December 15, 2005 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 '2014 fiscal year in relation to the changes introduced by Law 16 December 2013 n. 166 in order to ensure a sufficient period of time available to taxpayers to properly undertake tax compliance and benefit of the tax account instrument; Given the decision of the 14 State Congress adopted in the sitting of 6 May 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 AND OTHER OBLIGATIONS TO THEM IN CONNECTION Art. 1 (Presentation of income statement) 1. The deadlines for submitting the tax return which Article 93, paragraph 1, of the Law 16 December 2013 n. 166 and the payment of the tax provided for in Article 124, paragraph 1, of Law no. 166/2013, shall be extended on an exceptional basis, for the fiscal year 2014, to 31 July 2015. 2. The deadline for the submission of the statement of withholding agents, referred to in Article 92 of Law 16 December 2013 n . 166, shall be extended on an exceptional basis, for the fiscal year 2014, to July 31, 2015. Art. 2 (Terms payments social security contributions) 1. The deadlines for the payment of the contribution adjustment required and the Fondiss referred to in Article 1 , paragraph 2 of the Decree of 30 December 1985 n. 168 as amended by the Chief Executive Decree 11 April 2011 n. And Article 57 only, paragraph 1, letter a) of the Chief Executive Decree 25 June 2014 n. 93 are extended in extraordinary session on 31 July 2015. Art. 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 Statement only for the financial year 2014, are amended in extraordinary: a) the period referred to in articles 56, 60, 64 and 69 of Law 18 February 1998 n. 30 as amended by Article 16, letter a) of Law 29 October 2010 n. 176 is extended to 30 September 2015; b) the period referred to in Article 12, paragraph 10 of Law 22 December 2011 n. 200 shall be extended to 20 August 2015. Given at Our Residence, this day of 11 May 2015/1714 THE CAPTAINS REGENT Andrea Belluzzi - Roberto Venturini THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini