Law 170 Of December 18, 2013 - General Statement Of The State And Public Entities For The Financial Year 2012

Original Language Title: Legge 18 dicembre 2013 n.170 - Rendiconto generale dello Stato e degli Enti Pubblici per l’esercizio finanziario 2012

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Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17134877.html

Prot SAN MARINO We the Captains Regent of the Most Serene Republic of San Marino Having regard to Article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law n.186 / 2005; We promulgate and publish the following ordinary law approved by the Great and General Council at its meeting on December 17, 2013: December 18, 2013 LAW N.170 STATEMENT GENERAL OF THE STATE AND THE PUBLIC FOR THE FINANCIAL YEAR 2012 Art. 1 changes are approved extraordinary and records to the State General Flow Statement for the year 2012 are summarized in the congressional resolution no. 3 of 30 July 2013 (Annex "A") and accounting records referred to congressional resolutions no. 12 of 2 July 2013 (Annex "B") and n. 82 of 23 July 2012 (Annex "C"). Art. 2 the extraordinary changes in the Authority's statements are approved by the Civil Aviation and Maritime Navigation and the Ente Games State provided for by the Authority's Executive Committee resolutions for Civil Aviation and Maritime Navigation no. 1 of 15 April 2013 (Annex "D") congressional resolution no. 10 of 25 June 2013 and by the Board of Directors of the State of the Games n. 1 of 23 April 2013 (Appendix "E") congressional resolution no. 3 of 30 July 2013. Art. 3 are hereby approved in accordance with Article 58 of Law 18 February 1998 n. 30, the State General Report for the financial year 2012, as set out in Article 55 of that law (Appendix "F") as well as the General Reports for the same financial year the Institute for Social Security (Appendix "G" ), the Autonomous State Company for Public Services (Annex "H"), the Company Autonomous State of Public Works (Appendix "I"), the Company Autonomous Philatelic-Numismatic State (Annex "L") , of the University (Appendix "M"), the CONS (Appendix "N"), the Company Autonomous Centrale del Latte State (Annex "O"), the Authority for Civil Aviation and Maritime Navigation (Annex "P") and the Ente Games State (Annex "Q"). Art. 4 The still lit active compounds are retained in the financial statements until the State Congress is decided upon definitive cancellation in accordance with Article 66 of Law 18 February 1998 n. 30. Art. 5 With effect from the financial year in progress and 'authorized the ignition: - the cap. 20 "General Income Tax" and the cap. 03/01/2870 "Refunds Tax Office Tax" of an active compound and a passive residual cumulative for the years 2010/2011, concerning the general collection of taxes on income and return of taxes Tax Office; - On cap. 260 "Tax on imported goods" and on the cap. 03/01/2890 "Refunds of Tax on imports" of an active compound and a passive residual cumulative for the years 2010/2011, regarding the collection and return of tax on imports; - On cap. 280 "Special tax on petroleum products" of a cumulative surplus refers to the years 2008/2011, concerning the special collection of taxes on petroleum products; - On cap. 261 "Grinding tax refunds on goods imported" a cumulative surplus refers to the years 2010/2011, concerning the adjustment of tax rebates on imported goods; - On cap. 262 "Increases tax on goods imported on prior years' of a cumulative surplus refers to the years 2010/2011, concerning tax increases on imported goods of prior years; - On cap. 420 "Financial penalties Tax Office" of a cumulative surplus refers to the years 2010/2011, concerning the collection of financial penalties Tax Office; - On cap. 01/03/2695 "Bad debt provision" of a cumulative passive residual reported to the years 2010/2011, concerning the provision for impairment of receivables; - On cap. 01/03/2860 "Contributions of Art solidarity. 6 L. 01/22/1993 n. 9 "of a cumulative passive residual reported to the years 2010/2011, concerning the payment of solidarity contributions. Art. 6 For the financial year 2012 the economies that occurred on residues relative to cap.1-3-2695 "Allowance for doubtful accounts" are a part of the amount of residues. Art. 7 The autonomous institutions of the public sector are allowed to defer the forfeiture of still switched on residues of the relevant resolution of the boards. Art. 8 This Law shall enter into force on the fifth day following that of its legal publication. Our Residence, 18 December 2013/1713 THE CAPTAINS REGENT Gian Carlo Capicchioni - Anna Maria Muccioli THE SECRETARY OF STATE
FOR INTERNAL AFFAIRS Gian Carlo Venturini