Decree Law 5 July 2012 N.82 - Provisions Urgent Matter In Social Security

Original Language Title: Decreto Legge 5 Luglio 2012 N.82 - Disposizioni Urgenti In Materia Previdenziale

Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17127217.html

Art REPUBLIC OF SAN MARINO DECREE - LAW 5 July 2012 82 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, point b) of the Constitutional Law of 15 December 2005 .183 and Article 12 of the Qualified Law 184 of 15 December 2005, namely: - the need of emergence of the performance received from abroad by members of the pension system in San Marino for the purpose of proper redefinition of the service in charge of national security ; - The urgent need to come to these results in the context of implementation of the provisions introduced by the pension reform and more specifically in the context of the "statement of responsibility for the year 2012", in order to ascertain the ownership of undeclared economic performance or annuities incomes of other nature; Given the decision of the 60 State Congress adopted in the sitting of 26 June 2012; 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; We promulgate and publish the following decree-law: URGENT PROVISIONS CONCERNING SOCIAL SECURITY Single Article 1. The deadline for the presentation or rectification / integration of the "declaration of responsibility" sent by the ISS for the current year, according to Law February 11, 1983 # 15 and subsequent amendments thereto, shall be extended until 30 September 2012. 2. persons who, within the period referred to in the upper paragraph expresses or rectify the ownership of annuities economic benefits accrued abroad or income otherwise not previously declared, subject to the application of an administrative fine of one-off, equal to 10% of the amount of benefits paid by the ISS, with effect from 1 January 2012, for the part that was not paid in the presence of so declared income. 3. The provisions of the upper paragraph 2 shall also apply in cases where the subject has taken steps to declare, even if solely for tax purposes within the legal deadline for the current year, the ownership of foreign income. 4. The declaration will involve the adjustment of the performance delivered by the ISS with effect from 1 October 2012 according to the results of calculations made by the competent authority. 5. Payment of the penalty referred to in paragraph 2 shall exclude the recovery of previously benefits paid and not paid. 6. If the ISS verify ownership of income or pensions received from abroad not declared by the persons concerned or for tax purposes, by the deadline of June 30, 2012, or as part of the declaration of responsibility, by the deadline of September 30, 2012 , the same will apply the provisions of Law 15 of February 11, 1983 and subsequent amendments and additions. 7. The Institute for Social Security, where possible, will proceed to the recovery of the sums referred to in paragraph 2 of this Article, by a monthly deduction of pension in payment and up to the amount due. Where it is not possible to make the monthly deductions of paid retirement, the ISS will communicate to the parties concerned the terms of payment of the fine referred to in paragraph 2. 8. The sums paid under the provisions of paragraph 2 shall be paid to the categories of membership of the mandatory pension fund or, in the case of social pensions, transferred to the relevant account of the State Budget. Given at Our Residence, this day of July 5 2012/1711 THE CAPTAINS REGENT Maurizio Rattini - Italo Righi THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta