Law Decree 22 July 2011 112 - Ratification Decree Law 1 June 2011 Ranked # 92 - Extraordinary Extension Of Terms Of Presentation Of Statement Of Income And Of Others Compliance For They Related

Original Language Title: Decreto Legge 22 Luglio 2011 N.112 - Ratifica Decreto Legge 1 Giugno 2011 N.92 - Proroga Straordinaria Dei Termini Di Presentazione Delle Dichiarazioni Dei Redditi E Degli Altri Adempimenti Ad Esse Connessi

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Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17099002.html

Microsoft Word - D0112-2011.docx

SAN MARINO

DECREE 22 July 2011 112
(Ratification Decree Law 92 of June 1, 2011)



We the Captains Regent of the Most Serene Republic of San Marino


Given the Decree Law 92 of June 1, 2011 - "Extension of the period of extraordinary
presentation of tax returns and other implications related to them", promulgated:
Given the necessity and urgency of Article 2, paragraph 2, point b)
of Constitutional Law 183 of 15 December 2005 and Article 12 of Law 184 of 15 December 2005
Qualified and more precisely the necessity and urgency
to extend in extraordinary terms for the completion of formalities connected
submission of tax returns for the year 2010 in order
ensuring a reasonable period of time the user has to perform
properly tax compliance;
Given the decision of the State Congress adopted in the sitting of 3
23 May 2011;
Given the amendments to the above Decree in connection with ratification of the same by the Great and General Council
its meeting on 21 July 2011;
Having regard to Articles 8 and 9, paragraph 5, of the Qualified Law n.186 / 2005;
Promulgate and publish the final text of the Decree Law 92 of June 1, 2011
as amended as a result of the amendments approved by the Great and General Council
home to ratification:



EXTENSION OF DEADLINES OF EXTRAORDINARY
STATEMENTS OF INCOME AND OTHER OBLIGATIONS RELATED TO THEM



Art.1
With regard to matters relating to the submission of tax returns
and payment of the appropriate tax for fiscal year 2010, modified in extraordinary
the following terms:
- the deadline for submitting declarations of incomes of natural persons, legal persons of
, the permanent establishments of non-resident enterprises and withholding agents whose
in a) the first paragraph of Article 18 of Decree - Law 26 October 2010 n.
172 is set at 10 September 2011;
- The deadline for payment of the tax adjustment in the first indent of the third paragraph
Article 18 of Decree - Law 26 October 2010 n. 172 is set at 10 September 2011;
- The deadline for the payment of the first installment of tax payable by all traders
in the second indent of the third paragraph of Article 18 of Decree Law 26 October 2010
172 is fixed to 10 September 2011;
- The term mentioned in the first paragraph of Article 32 of the law 13 October 1984 n. 91 as well as
replaced by Article 19 of the Decree - Law 26 October 2010 n. 172 is fixed to 10 September
2011;
- The term mentioned in the first paragraph of Article 33 of the law 13 October 1984 n. 91 as well as
replaced by Article 20 of the Decree - Law 26 October 2010 n. 172 is fixed to 10 September 2011
.
A partial exception of the provisions of the preceding paragraph, the term for the
submitting tax returns is extended to 30 September 2011 for taxpayers who
performed the payments referred to in the second and third indent of the preceding paragraph by
10 September 2011, or, who they are not required to such payments. This derogation does not apply to
taxpayers who intend to avail of the benefit referred to in paragraph 4.
The changes referred to in the preceding paragraph shall have effect only for the tax period
2010, with effect from the subsequent tax years, the provisions of Articles 18, 19 and
20 of the Decree - Law 26 October 2010 n . 172.
As a result of the provisions of this Article and only for the tax period
2010, the option to use any of the 2010 tax credits for payment, even partial
, the first advance in 2011 can be exercised from 1 to 15 October 2011 subject in each case
valid the payment of any amounts due under the terms of paragraph 1.
The provisions referred to in subparagraph a), the first paragraph of Article 18 of Decree - Law 26 October 2010
n. 172, and those in derogation referred to in this Article shall also apply to trusts of which
to Law 17 March 2005 n. 38.



Art.2
Due to the provisions of Article 1 of this decree - law rules
training of the State General Flow Statement for the financial year 2010 only,
are amended in extraordinary:
to ) the period referred to in articles 56, 60, 64 and 69 of Law 18 February 1998 n. 30 as well as

Amended by Article 16 of Law 29 October 2010 n. 176 is amended to 31 October 2011;
B) the tenth paragraph of Article 54 of the Decree n. 53 of 24 April 2003 as amended by Article 10 of the Decree n
. 75 of 7 June 2004 and Article 16 of Law 29 October 2010
n. 176 is amended as follows: "the General Accounting Office to arrange for the
State General Flow Statement by October 31, 2011. Not later than this predisposes the
technical accounting report under Article 57 of the Law February 18, 1998 n. 30, note supplementary
provided for in Article 97 of the same Law and the consolidated financial statement; ";
C) the second paragraph of Article 38 of Law 21 December 2009 n.
168 as amended by Article 11 of Law 29 October 2010 n. 176 is amended as follows: "the adjustment referred to
preceding paragraph may be made by 30 September of the following year.".



Art.3
The deadlines for contribution payments under the second paragraph of Article 1 of Decree
30 December 1985 n. 168 as amended by Article 1 of Decree 11 Managing
57 April 2011 shall apply only for the financial year 2010, the settlements of the contributions due
.



Art.4
In order to harmonize the terms of the application for child benefit supplement
with the presentation of the tax return, only for the year
2011, it extended the deadline for submission of supplementary family allowance claims referred
to paragraph 12 of Article 2 of the Law May 8, 2009 n. 64-30 September 2011;
And 'it extended to 30 April 2012 the deadline for making by the competent office
Social Security Institute the settlement of related checks.



Given at Our Residence, 22 July 2011/1710 dFR



THE CAPTAINS REGENT
Maria Luisa Berti - Filippo Tamagnini





THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta