DRAFT DECREE - LAW _________________
DECREE - LAW 6 April 2011 54
We the Captains Regent of the Most Serene Republic of San Marino
In view of articles of Chapter V of Decree Law 172 of 26 October 2010 "Urgent measures in support of
economic system designed to facilitate the consolidation of the enterprises and the establishment of new economic activities
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 and urgency to adopt the implementing measures of the recalled
provisions in order to allow the correct
in filing 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;
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:
OPERATING MODES OF PRESENTATION OF STATEMENTS OF INCOME IN TELECOMMUNICATIONS
This Decree regulates the procedures for filing tax returns electronically
under the provisions of Articles of Chapter V of the Decree - Law 26 October 2010
IT Application (hereinafter application): is the data processing system to which access is made possible
electronically to the taxpayer, or the person delegated by him, allowing
enter and transmit tax returns and manage the 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, enters information
requests and validates the content. You may be required to pay to the taxpayer
reporting obligations, the employer for the performance of the obligations referred to in Article 6 or
one of the delegates referred to in Article 16, paragraph 2, of the Decree - Law 26 October 2010
(simplification of obligations)
The provisions of this Decree shall conform to the general principle of simplification of the tax-payer
report and in particular are aimed at reducing, in relation to the presentation
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
information of declaration already in his possession.
(Content of the declaration)
Paragraph 1 of Article 30 of Law 91 of October 13, 1984 and subsequent amendments and additions
is replaced by the following:
"(1) The declaration, under penalty of nullity, it must be completed in electronically 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 a statement of any
active element and passive necessary for the determination of taxable income in accordance with standards in force
. Any change in the law which will affect the tax rules will result in the timely
change the content of the statements on the above site in relation to each tax period. ".
(Signing of the Declaration)
After Article 30 of Law 91 of October 13, 1984 and subsequent amendments and additions is
The following Article 30 bis:
Signing of 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 transmission for the purpose of compliance with the terms established by Law
(2) The signing of the declaration must take place by means of electronic signature by the
taxpayer or whoever is the legal representative or contractually, or by one of the subjects
delegates 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. ".
(Certificate issued by the employer or entity dispenser)
All employers, including the Government and the organizations of the wider public sector
are required to forward to the Tax Office, through the computer application
for the acquisition of tax returns, the the certificate information specified 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
information referred to in the previous paragraph is the condition for the purposes of exemption
from the submission of a declaration under article 29, paragraph 1, item 2) of Law 13
91 October 1984 and subsequent amendments and additions.
The employer, with the exception of public administration and public sector entities
widened, it is required to deliver to the employee hard copy of
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 2010 tax period,
the transmission delay is postponed to April 30, 2011.
In order to be able to operate sull'applicativo the User must identify himself on the same
by the inclusion of a dedicated 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.
During the registration the user is required to provide the information required for its correct identification
. The user code and access key can only be issued prior
verification of the information entered. Verification can be made through automatic controls or checks direct
by the Office Tax.
User codes and passwords used by the site www.igr.sm
lose their validity with the entry into force of this decree.
By the first registration the user is surveyed and identified as a general user.
It can compile your own tax return, and view their statements in previous years
. The general user, as person in charge in accordance with point c) of paragraph 2
Article 16 of Decree - Law 172 of 26 October 2010, has enabled the compilation of
statements of other taxpayers up to a maximum of 10 statements.
You have already registered as a general user can request the Tax Office, led by
made available by the application procedure, the authorization to operate as a legal
representative of a sole proprietorship, a ' self-employment, association or
institution or a company. This release is performed by the recognition and identification in the manner provided in the preceding article
7. The entities referred to in points a) and b) of paragraph 2 of Article 16 of the Decree Law 172 of 26 October 2010
in order to operate as delegates must obtain prior authorization from the Office
Tax. 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),
, paragraph 2, Article 16 of the Decree - Law 26 October 2010 172.
(Conferment of proxies)
The appointed under paragraph 2 of Article 16 of the Decree - Law 26 October 2010
sull'applicativo 172 can operate without the explicit act of delegation conferred to them by the
The instrument of delegation, drawn up according to the form attached to this decree must be
filled in duplicate and must be signed by the appointor taxpayer and countersigned by the person responsible
. 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 of
tax return concerning the shareholder, it must access the application and sign with
electronic signature a statement in which he attested to act pursuant to authorization granted to it.
In place of the procedure referred to 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 directly in charge
. 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
information on declarations of the delegating income relating to prior years and the pre-loaded data
in the procedure for the filling of the declaration.
(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 the public administration and in the application already loaded
are nevertheless subject to verification by the compiling.
As an alternative to the methods mentioned in the previous paragraph, the user can enter some or all
information by loading a data stream transmitted according to the developed scheme
Inventory report by Tax.
The information you provide in the application according to above are editable until
does not intervene when the final transfer procedure by the user, subject to the provisions of article 6.
after the declaration was sent, you can edit the data in it
just filling in an amending or supplementary statement of the previous one which will be a new statement
and as such will have to be re-transmitted.
11 (Transmission of statements)
The electronic filing of declarations must be made before 24:00 on
day of expiry of the deadline for submission. According to Article 6 of the Law 30 April 2002
59 and subsequent modifications, if the deadline is to expire on a public holiday
or otherwise in an office closing day, the same is extended to opening day immediately after
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 in use for
each tax period and should be submitted according to 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.
The taxpayer who intends to make use of to devolve power, under Article 6 of the Law of 22 January 1993
9, three per thousand of its taxable income to organizations and associations
non-profit , may exercise the option through the procedure provided by the application
computer. Only for the fiscal year 2010 as the deadline for exercising the option, subject to
presentation referred to in Article 32 of Law 91 of October 13, 1984 and subsequent amendments and additions
, is extended until 31 December 2011.
(Income produced abroad)
In reference to paragraph 1 dell'articolo3-ter - (Income produced abroad and the tax credit)
Law 91 of October 13, 1984 and subsequent amendments and additions, the income produced abroad | || by resident individuals, provided it helps to the entire income
are taxed according to the rules for the types of income earned in the territory. Income
products abroad by resident individuals for which there is only an obligation declarative
must be indicated in the relevant section (framework) of IT applications.
Only for the 2010 tax period the performance in the previous paragraph made
saves the file the return within the period referred to in Article 32 of Law 13 October 1984
91 and subsequent amendments and additions, can be done within 31 December 2011
without which gives rise to the application of penalties.
As a result of 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 is
"(4) for the purposes of the provisions in the second paragraph, the deduction shall be made in
tax on the income tax year in which foreign income has helped to form the
total income, and in this declaration it is including relevant taxes
Which have been definitively paid before its presentation. For subjects in the State Foreign
are required to file any tax return for income produced there, even for
through a permanent establishment, they are included the taxes that will be paid outright
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
15 (Final Provisions)
The provisions of Title VIII of Law 91 of October 13, 1984 and subsequent modifications and additions
, subject to the amendments made by this Decree, shall continue to apply
when not in conflict with Articles previous.
The Tax Office provides operational instructions the application of these provisions
Given at Our Residence, this day of April 6 2011/1710 dFR
THE CAPTAINS REGENT
Maria Luisa Berti - Filippo Tamagnini
THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta
f.to) The Secretary of State Marco Arzilli
DELEGATION OF THE TAXPAYER TO A PARTY IN CHARGE REFERRED TO IN PARAGRAPH 2 OF ARTICLE 16 OF DECREE-LAW
October 26, 2010 172 AND art.9, DECREE -law ________________
VALID FOR tHE YEAR FISCAL YEAR __________
the undersigned taxpayer Mrs (name) _____________________________________________
born / aA ______________________________________, the _________________, ISS __________________
code that acts as a natural person;
Or (fill in only if it is economic operators who drive additional delegates that as an individual, if you do not intend to use e
delegation referred to in Article 4 paragraph 9 above-mentioned Decree-Law)
Legal representative of which:
- Sole (denomination and holders) ________________________________________ coe __________;
- Professional (denomination and holders) ____________________________________ __________ coe;
- Company (company name) _________________________________________________________ coe __________;
Possess the following personal recognition of identity documents (provide details of at least one of the following documents
a) Driving license No RSM guide. __________________ Expire on _______________________;
B) Identity Card RSM valid until ____________________;
C) Passport RSM n .___________________________ valid until ________________________;
Delegation as the entity responsible for the compilation and submission of tax returns (Article 16 shall Decree-Law
26/10/2010 n. 172), the code or ISS________________ COE _________________
name and cognome__________________________________________________________________;
or company name / designation ________________________________________________________;
Accepting, and acting as a (check one):
a) Register of Chartered Accountants and accounting experts;
b) trade union association between entrepreneurs and trade union association category of workers;
c) an entity which carries out non-profit and in a non-professional activity
occasional assistance to taxpayers in the preparation and filing of the return for up to 10 statements.
The said instrument of proxy is valid for one fiscal year.
If the declaration is transmitted in splitting declare, under my responsibility, to also act in the name and on behalf of
SIGNATURE SIGNATURE OF TAXPAYER SUBJECT OFFICER __________________________________ __________________________________________
NB: if you wish to give a proxy for a longer period is necessary to validate this paper
delegation with special electronic delegation, upon registration and access to the application as a general user, you will be
completed with the electronic signature of the delegate (see article 4, paragraph 9 above-mentioned Decree-Law).