REPUBLIC OF SAN MARINO DECREE - LAW 28 April 2011 n.69 (Ratification Decree - Law 54 of April 6, 2011) We the Captains Regent of the Most Serene Republic of San Marino The Decree - Law 54 of April 6, 2011 - "Modes of Operation submitting tax returns electronically ", promulgated: Having regard to articles of Chapter V of Decree Law 172 of 26 October 2010" urgent measures in support of the economic system which furthers the consolidation of enterprises and the establishment of new economic activities "; Given the necessity and urgency referred to in Article 2, paragraph 2, point b) of the Constitutional Law 183 of 15 December 2005 and Article 12 of the Qualified Law 184 of 15 December 2005, namely the need for and the ' urgent need to adopt implementation measures of these provisions in order to allow for proper filing of tax returns electronically as those relating to the fiscal year 2010; Given the decision of the Congress of State no. 26 adopted at its meeting of 29 March 2011; Given the amendments to the above Decree in connection with ratification of the same by the Great and General Council at its meeting on 27 April 2011; Having regard to Articles 8 and 9, paragraph 5, of the Qualified Law n.186 / 2005; We promulgate and publish the final text of the Decree - Law 54 of April 6, 2011 as amended as a result of the amendments approved by the Great and General Council at the time of ratification: MODES OF OPERATION FOR THE SUBMISSION OF STATEMENTS OF INCOME IN TELECOMMUNICATIONS Art . 1 (Scope) this decree governs the procedures for filing tax returns electronically under the provisions of articles of Chapter V of the decree - Law 26 October 2010 172. Art. 2 (Definitions) Application information (hereinafter application): is the data processing system to which access is made possible by computer to the taxpayer, or the person delegated by him, allowing you to enter and transmit tax returns and manage debit balances and the tax credit. electronic signature: is the process by the application circuit, with which the user, duly registered and identified, prior accreditation validates the information. User: is the person who logs on to the application, after identification, enter the required information and validates the content. You can be the taxpayer must comply with its reporting obligations, the employer for the performance of the obligations referred to in Article 6 or one of the individuals referred to in Article 16, paragraph 2 of the Decree - Law October 26, 2010 n.172. Art. 3 (simplification of obligations) The provisions of this Decree shall conform to the general principle of simplification of the tax-payer and in particular the report are aimed at reducing, in relation to the submission of tax returns, the requirements facing the taxpayer. The computer application is structured on the basis of this principle and must allow the Administration to automatically acquire the information of the already possessed statement. Art. 4 (Content of the declaration) Paragraph 1 of Article 30 of Law 91 of October 13, 1984 and subsequent amendments and additions shall be replaced by the following: "(1) The declaration, under penalty of nullity, must be filled in via telematic corroborating and validating computer the application fields for the acquisition of tax returns. The structure of the application is that shown on the official website and contains the indication of each active and passive element necessary for the determination of taxable income in accordance with current standards. Any change in the law which will affect the tax rules will result in the timely modification of the content of the statements on the above site in relation to each tax period. ". Art. 5 (Signing of the Declaration) After Article 30 of Law 91 of October 13, 1984 and subsequent amendments and additions shall be inserted the following Article 30a: "Article 30a subscription of the declaration (1) The signing of the declaration by the taxpayer is made by electronic signature according to the operating mode of operation of the application. The date and time of the application system are authentic for the transmission for the purposes of compliance with the terms provided by law. (2) The signing of the declaration must take place by means of electronic signature by the taxpayer or the person is the legal representative or contractually, or by one of the individuals referred to in Article 16, paragraph 2 of the Decree - Law 26 October 2010 172.
(3) In case of a joint declaration, the electronic signature is affixed by the declarant, who by signing, declares under its responsibility, to also act on behalf of the spouse. ". 2 Art. 6 (Certificate issued by the employer or entity dispenser) All employers, including the Government and the organizations of the public sector are required to forward to the Tax Office, through the computer application for the 'acquisition of tax returns, the certificate information referred to in Article 29, paragraph 1, item 2) of Law 91 of October 13, 1984 and subsequent amendments and additions. Transmission shall be achieved by 15 April. With the correct transmission of the information referred to in the preceding paragraph is the condition for the purposes of exemption from the presentation of the declaration under article 29, paragraph 1, item 2) of Law 91 of October 13, 1984 and subsequent amendments integrations. The employer, with the exception of the Public Administration and of the bodies of the public sector, it is required to deliver to the employee hard copy of the certificate referred to in paragraph 1 together with the receipt of successful acquisition by the Office Tax. Notwithstanding the provisions of the preceding paragraph, and only up to the year 2010, the transmission deadline is postponed to 15 May 2011. Art. 7 (User Registration) In order to be able to operate sull'applicativo the User must identify himself on the same through the insertion of a specific user code and an access key (password). The user code and access key consist of numeric or alphanumeric codes issued by the application after the completion of a guided recording. In the user registration process is required to provide the information required for its correct identification. The user code and access key can only be issued after verification of the information entered. Verification can be made through automatic checks or direct control by the Tax Office. User codes and passwords used by the site www.igr.sm lose their validity with the entry into force of this decree. Art. 8 (User Profiles) With the first registration the user is surveyed and identified as a general user. It can compile your own tax return, and view their statements of previous years. The general user, as person appointed pursuant to point c) of paragraph 2 of Article 16 of the Decree - Law 172 of 26 October 2010, has enabled the compilation of statements by other taxpayers up to a maximum of 10 statements. You have already registered as a general user can request the Tax Office, using wizard made available by the application, authorization to operate as a legal representative of an individual enterprise, self-employment activity, an association or organization or a company. This release is performed by the recognition and identification in the manner provided in article 7. The entities referred to in points a) and b) of paragraph 2 of Article 16 of Decree Law 172 of 26 October 2010 in order to operate as delegates must obtain Tax Office prior authorization. The authorization is issued, upon inspection, through the application. The limitations referred to in paragraph 1 shall not apply to persons referred to in points a) and b) of paragraph 2, Article 16 of the Decree - Law 26 October 2010 172. 3 Art. 9 (Conferment of proxies) The appointed under paragraph 2 of Article 16 of the Decree - Law 172 of 26 October 2010 can operate without the explicit sull'applicativo instrument of delegation conferred to them by the taxpayer. The instrument of delegation, drawn up according to the model annexed to this Decree shall be completed in duplicate and must be signed by the appointor taxpayer and countersigned by the person in charge. An original of the proxy must be kept by both parties which are required to produce it on request Tax Office. The party authorized under paragraph 2 above, for the filling in of the tax return concerning the shareholder, he must access the application and sign electronically signed a statement in which he attested to act on the basis of authorization granted to it. In lieu of the procedure set out in the preceding paragraphs the taxpayer, upon registration and access to the application as a general user, it can delegate the task to the person in charge directly. The delegation procedure electronically must be completed with the electronic signature
for acceptance of the delegate. The instrument of delegation referred to in paragraphs 1,2 and 3 is valid only in a tax year. The act of delegation referred to in paragraph 4 has value until its revocation by the person delegating. In accessing the procedure as a party in charge the user can view the information on the pre-loaded tax returns of delegating relative to previous years and to the data in the procedure for the filling of the declaration. Art. 10 (Filling of claim) The compilation of tax returns, under the responsibility of the user authenticated, is done through the allocation of data in fields in accordance with the procedural rules of operation of the application. The data already in the possession of Public Administration and already loaded in the application are nevertheless subject to verification by the compiling. Alternatively the method of the preceding paragraph, the user can enter some or all of the information by loading a data stream transmitted to the pattern made by the Tax Inventory report. The information you provide in the application according to above are editable until it intervenes the final transfer procedure from the user, except as provided in article 6. After the declaration was sent, you can modify the data stored in it just by filling an amending or supplementary statement of the previous one which will form a new declaration and as such will have to be re-transmitted. Art. 11 (Transmission of statements) The electronic filing of statements must be received by 24:00 on the day of expiration of the deadline for submission. According to Article 6 of the Law April 30, 2002 n.59 and subsequent modifications, if the deadline is to expire on a public holiday or otherwise in an office closing day, the same shall be extended to the opening day of 'immediately following the office. 4 Art. 12 (Attachments) In accordance with article 17, paragraph 3, of the Decree - Law 26 October 2010 172 of the documents that need to be attached to the declaration are those required in the application they use for each period tax and should be submitted in the manner specified therein. The application also allows the user the option to enter in the appropriate fields-known information and / or additional documentation to support the loaded data. Art. 13 (Devolution) The taxpayer who intends to make use of to devolve power, under Article 6 of the Law 9 of 22 January 1993, three per thousand of its taxable income to organizations and associations not for profit, may exercise the option through the procedure laid down by the computer software. Only for the fiscal year 2010 as the deadline for exercising the option, subject to the presentation referred to in Article 32 of Law 91 of October 13, 1984 and subsequent amendments thereto, it shall be extended to 31 December 2011. Art. 14 ( foreign income) In reference to paragraph 1 dell'articolo3-ter - (income produced abroad and the tax credit) of Law 91 of October 13, 1984 and subsequent amendments and additions, foreign income from resident individuals, provided it helps to the entire income may be taxed according to the rules for the types of income earned in the territory. Income produced abroad by resident individuals for which there is only declarative obligation must be indicated in the relevant section (framework) of IT applications. Only for the tax year 2010, the fulfillment of which the preceding paragraph, subject to the submission of the declaration within the period referred to in Article 32 of Law 91 of October 13, 1984 and subsequent amendments and additions, it can be accomplished by 31 December 2011 not involving in the application of penalties. Due to the change of the deadlines for submission of tax returns for companies and similar institutions, the fourth paragraph of Article 3b of the Law 91 of October 13, 1984 and subsequent amendments and additions shall therefore be: "(4) For the purposes what is stated in the second paragraph, the deduction shall be made in the tax return relative to the tax period in which the foreign income has contributed to forming the overall income and the statement are including relevant taxes have been paid before final of his presentation. For subjects in the foreign country are required to file any tax return for income produced there, even for
through a permanent establishment, they are including taxes that will be paid definitively by December 31 of the year following the year to which the statement relates. The credit for taxes paid abroad can not exceed the net amount of tax payable on the total income. ". Art. 15 (Final Provisions) The provisions of Title VIII of Law 91 of October 13, 1984 and subsequent amendments and additions, subject to the amendments made by this Decree, shall continue to apply when not in contrast to previous articles. 5 The Tax Office provides operational instructions the application of these provisions by circular. Given at Our Residence, this day of 28 April 2011/1710 THE CAPTAINS REGENT Maria Luisa Berti - Filippo Tamagnini THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta 6