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Draft decree Chief
DECREE - LAW August 3, 2011 124
We the Captains Regent of the Most Serene Republic of San Marino
In view of the necessity and urgency conditions laid down in Article 2, paragraph 2, point b) of the Constitutional Law
December 15, 2005 and 183 of Article 12 of the Qualified Law 15 December 2005 n
.184 namely the need to modify the application of the tax measures for such
persist operational difficulties for the taxpayer or for which it is detected
the opportunity to change the levy in line with the aims and institutive such taxes
same time the urgent need to immediately make these changes to prepare timely their
Given the decision of the 34 State Congress adopted in the sitting of 18 July 2011;
Considering Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2,
of Qualified Law n.186 / 2005;
We promulgate and send for publishing the following Decree-Law:
TAX MEASURES THAN URGENT
1 (single phase Reimbursement applied Tax Valuation Office Consumer and Tax Manufacturing
With reference to the Resolution of the Congress of State January 25, 2010 # 14 is permitted
single tax refund paid by the operators indicated by the aforementioned Tax Resolution
Erariale Consumer and Tax Manufacturing.
The economic operators referred to in the preceding paragraph may lodge the application
refund within 30 September 2011 prepared by filling in a special application form
Tax Office which will include the documentation proving that occurred
The Tax Office will refund, after verification of the documents aimed at
attest, also based on its findings, the actual payment of the tax, by 31 December 2011
with allocation of the sums on the chapter Output 02/01/2840 - Repayments
imposed on imports.
(Set single-phase energy products distributed by the public network)
As from 1 January 2012 the importation of natural gas (CNG), electricity and drinking water
energy, distributed by the public network, is exempt for the purposes of tax on imports
of Law December 22, 1972, n. 40 and subsequent amendments and additions.
As from January 1, 2012 shall be repealed:
1. Article 48 of Law 165 of 18 December 2003;
2. the Decree of 19 April 2004 n.46; 3
. Decree 2 February 2005 n.15.
The Company Purchases of Autonomous State for Public Services for the products referred to in paragraph 1
and services related to them are not covered by the procedures laid down
Law 17 September 1999 and 96 Decree of January 20, 2000 n.10 and subsequent changes and additions
(Provisions on Set on Complementary Services)
As from 1 January 2012 private health services referred to in Article 10 of the Decree Chief
22 March 2011 n.50 are not taxable for the purposes of Tax
on Complementary Services established by Article 48 Law no. 194/2010.
(different provisions on registration tax)
The benefits referred to in the second paragraph of Article 58 of Law 22 December 2010 n. 194
are also extended in cases of transfer of ownership to a new lessor, good
building already under finance lease, which as a result of early termination
due to user failure , she has returned to the lessor availability.
The real estate so transferred shall be subject to a new leasing contract stipulated by
within three months from the act of purchase. Otherwise, the buyer (or lessor)
will have to pay the difference on taxes due.
The benefits of Law 27 July 1979 n. 50 are extended to holders of "
Agricultural Operator License" under Law 20 September 1989 n. 96.
The Commission Environmental Resources and Agriculture, attesting the legal status, the residence of
owner of "Agricultural Operator License", the corporate headquarters as well as the fulfillment of the effective
activities of "Grower Direct" or "Entrepreneur agricultural "with
certificate confirming the existence of the requirements mentioned in the second paragraph.
(Provisions on the repayment phase)
Article 6 (Measurement of repayment) of Decree 163 of 29 November 2004 following paragraphs are added
"The active credit notes or equivalent documents, resulting in commercial agreements with suppliers
estimates, which, as such, contribute directly to the formation of the price of
purchase of imported goods, are recorded as a direct reduction in the volume purchase and must
be listed separately in the forms for the annual statement with reference to the above
trade agreements. Trade agreements must be kept available to the Office
Tax, which may at any time verify the regularity. The single-phase tax relating to these active
notes, also shown separately in the forms for the annual declaration,
is refunded to the operator, so when added tax to be refunded calculated on exports with
mode of Sections.
The provisions of the preceding paragraph shall apply only after questioning estimate
of taxpayer Tax Office with a favorable outcome for the taxpayer and do not apply
when trade agreements are no estimates to the import operation. ".
The provisions of this Article shall apply as from tax year 2011.
(Provisions on general income tax)
The compensation paid by the international organizations to the staff of the Republic of San Marino
permanently employed abroad at the same are exempt for the purposes of a general tax on income
of Law October 13, 1984 # 91 .
The letter f), Article 10 of Law 91 of October 13, 1984 and subsequent amendments
is replaced by the following:
"F) allowances, prizes, tokens and the like provided to persons who provide voluntary service
in San Marino uniformed bodies and public marching bands;".
Given at Our Residence, this day of August 3 2011/1710 dFR
THE CAPTAINS REGENT
Maria Luisa Berti - Filippo Tamagnini
THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta
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