REPUBLIC OF SAN MARINO DECREE - LAW 137 of 14 September 2011 We the Captains Regent of the Most Serene Republic of San Marino Having seen the conditions referred to in Article 2 need, paragraph 2, point b) of the Constitutional Law of 15 December 2005 and 183 Article 12 of the Qualified Law 184 of December 15, 2005 and more specifically the need and urgency to make changes to Chapter III of Decree Law 175 of 26 October 2010 in order to allow the full and complete implementation of the verification procedures extraordinary Cadastre San Marino activated with the said Decree Law and the urgency to make these changes immediately in view of the expiry of the deadline originally set for the completion of the above procedures; Given the decision of the 14 State Congress adopted in the sitting of 5 September 2011; 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: AMENDMENTS TO CHAPTER III OF DECREE - LAW 26 October 2010 Ranked # 175 Art. 1 1. Article 15, paragraph 3, of the Decree - Law 175 of 26 October 2010 is so replaced: "3. In particular, if there have been no changes in buildings stacked on a date following the one identified by State Congress Regulations, is produced to the Technical Office of the Land Registry, by 30 September 2012, a statement in compliance with the forms provided by the same and signed by a qualified technician and by the owner attesting to the correspondence between the actual situation of the property and the state, the texture and the rent of the same established in the Land Registry. ". Art. 2 1. Article 15, paragraph 5, second sentence, of the Decree - 175/2010 Law is replaced by: "The deemed income, as determined in the mind of this paragraph is attributed to the taxpayer for the periods d 'sets 2010 and 2011. ". Art. 3 1. The period referred to in Article 17, paragraph 1 of the Decree - 175/2010 Law is so extended: a) in relation to buildings acts use for which it is intended but not yet stacked at April 30, 2012; b) in relation to changes in land and buildings not included in the case referred to in subparagraph a), September 30, 2012. Art. 4 1. With regard to the formalities referred to in Article 15, paragraphs 2 and 3 of the Decree - 175/2010 Act as amended by Article 1 above in respect of properties held under finance lease, the operator company of the real estate leasing business may delegate the presentation of the report or change the declaration of conformity the tenant in the property finance lease. 2. The Technical Office of Land Registry accepts complaints or change the subscribed declarations of conformity only by the conductor under finance leases of property only if the same result by proxy in writing issued by the operator of the activity leasing in mind paragraph 1. 3. With the release of the delegation referred to in paragraph 1 above, the operator company of the real estate leasing business has the right to claim against the tenant in leasing the property of all costs and expenses that the 'same undertaking had to bear due to the failure to submit the complaint of variation. Given at Our Residence, this day of 14 September 2011/1711 THE CAPTAINS REGENT Maria Luisa Berti - Filippo Tamagnini THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta