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SAN MARINO
DECREE - LAW 1 June 2011 92



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, and more precisely the need and the urgency to extend in extraordinary terms
for the completion of formalities connected with the submission of tax returns for
the year 2010 in order to ensure a sufficient period of time to the user for
properly fulfill their tax obligations;
Given the decision of No. 3 State Congress adopted in the sitting of 23 May 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:


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 1 August 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 1 August 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 set at 1 August 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 at 1 August 2011.
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 30 September 2011 although, in any 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 amended by Article 16 of Law 29 October 2010 n. 176 is amended to September 30
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 30 September 2011. No later than 31 October 2011
prepares the technical accounting report referred to in Article 57 Law 18 February 1998 n.
30, the notes 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 31 August 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. 64-31 August 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, this day of June 1 2011/1710 dFR



THE CAPTAINS REGENT
Maria Luisa Berti - Filippo Tamagnini





THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta