REPUBLIC OF SAN MARINO DECREE - LAW October 26, 2010 175 (Ratification Decree - Law 156 of 13 September 2010) We the Captains Regent of the Most Serene Republic of San Marino The Decree - Law 156 of 13 September 2010 "fiscal and administrative interventions urgent ", promulgated: 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 12 December 2005, namely the need and the urgency to put in place interventions under the Order of the Day of the Great and General Council adopted at its meeting of 23 July 2010, which would immediately facilitate new revenue and the increase in domestic consumption; Given the decision of the Congress of State # 1 adopted at its meeting on 13 September 2010; Given the amendments to the above Decree in connection with ratification of the same by the Great and General Council at its meeting on 20 October 2010; 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 156 of 13 September 2010 as amended as a result of the amendments approved by the Great and General Council at the time of ratification of the same: TAX MEASURES AND URGENT ADMINISTRATIVE CHAPTER I PROVISIONS FOR D ' tAX oN iMPORTS AND GENERAL INCOME tAX Art. 1 1. the rate of imports referred to in Article 4 of Law 22 December 1972 n. 40 and subsequent amendments and additions shall be determined on an exceptional basis to the extent of 15% of the tax base. 2. The provisions of the preceding paragraph shall apply to transactions carried out with effect from 20 September 2010. 3. It gives a mandate to the relevant departments to monitor the volumes of imports and trade in order to evaluate and measure the effectiveness the higher measure of the rate reduction compared with the purpose of encouraging domestic consumption also in relation to other initiatives in place including the "SMAC CARD project". 4. The Office Vehicles Registry performing the registration of vehicles referred to in Article 5 of the 136/1997 Act must verify the correct tax position of the vehicle to which it applies for registration. Confirmation of the correct tax position is in advance by the Office Tax which shall collect tax on imports or, if the tax is not due, affixes its own endorsement on the commercial document presented. The tax certificate is a prerequisite for registration in the Public Vehicles Registry and documentation is required in order to proceed to registration. Art. 2 1. The tax disputes, except those that refer to non-payment of taxes due on the declaration and not paid that arise from actions brought before the Board of Estimate and Judicial Authorities, in accordance with Article 48 of the Law October 13, 1984 n. 91, not yet come to a final decision may be settled by payment of an amount equal to 60% of the value of the dispute, corresponding to the amount of additional tax assessed, the sanctions applied by virtue of the increased detection and the default interest provided for by law and calculated up to the date of such payment. For tax due on the declaration will consider the charges resulting from the tax return and the tax withholding as well as self paid by taxpayers. 2. Taxpayers wishing to make use of the option referred to in the preceding paragraph must submit an application in the Office Tax free paper by the deadline of November 30, engaging by 20 December 2010: a) the payment of the amount referred to in paragraph previous net of any advances already paid on the amount in dispute; b) the payment of any taxes, penalties and interest related to the same assessment order for which has not filed an appeal, net of advances already paid on them. In any case we do not rise to a refund of tax already paid. 3. The procedures referred to in paragraph 1 shall remain suspended until the deadline of 30 November. The proceedings before the Judicial Authorities are defined with full compensation for the costs of the trial. 4. In the event of accession is not followed by the actual payment within the time allowed by paragraph 2 above, the right to settle the disputes referred to in paragraph 1 shall be deemed lapsed and the proceedings will follow the process required by Law 13 October 1984 n. 91 and subsequent amendments and additions. Art.3
1. The disputes arising as a result of directives issued by the competent Committees of Investigations under Article 42 of Law 91 of October 13, 1984 and subsequent amendments thereto, or as a result of adjustments to statements related to the tax year 2007 that as a result of the comparison between the data on them indicated with those acquired by the Tax using the controls provided for by law, or by the information also acquired through audits of accounting records and other papers and documents relating to the company or other taxpayer You can, before it is formalized the notice of assessment and that they are imposed any sanctions by the two competent Committees, be settled by the payment of a sum equal to 65% of the increased tax due plus interest calculated up to the date payment. 2. To be eligible for the measures under paragraph 1 above is that the taxpayer must present instance by the final deadline of 15 November, and maintain, by 20 December 2010, the payment of the amount due resulting from findings communicated through the card investigation prepared by the Tax. 3. Exercise of the option is binding and, notwithstanding Article 47 of Law 91 of October 13, 1984 and subsequent amendments and additions, obliges the subscriber to receive full payment on time, on pain of immediate activation recovery procedure carried out in accordance with Law 70/2004, recorded in the role of the entire tax due plus interest and the additional fee provided for in paragraph 1 of Article 67 or paragraph 1 of Article 68 of Law 13 October 1984 n. 91 and subsequent amendments and additions. 4. Taxpayers wishing to benefit from the voluntary disclosure with respect to the 2007 tax year, they can spontaneously regularize violations and omissions not yet recognized by the Tax presenting a supplementary return by the deadline of November 30 and undertakes to pay a sum equal to 60 % of the tax due, plus interest, by 20 December 2010. failure to pay will result in the procedure provided for in the preceding paragraph. 5. Excluded from this provision the disputes regarding the non-payment resulting from the statements of income and the statement of withholding agents as well as self paid by taxpayers, as well as the omitted statements. 6. The processes referred to in paragraph 1 of this Article shall be suspended until the expiry of 15 November. The practices defined under the said paragraph 1 shall be considered finally closed with no need of them to the competent Commission. CHAPTER II MEASURES IN THE MATTER OF EXHIBITIONS ADVERTISING SECTION I (Changes and additions to the provisions of Chapter IV, Section IV of Law 87 of July 19, 1995) Article 4. 1. Article 110, Paragraph 1, second sentence of law 87 of 19 July 1995 is amended as follows: "with the exception of the types of activities to be identified with the State Regulation of Congress, the storage of goods, without any display, outside the threshold of the local headquarters of exercise is prohibited." . Art.5 1. Fall in the type referred to in Article 110, Paragraph 1, C and D, of the Law 87 of July 19, 1995, also signs, signs, the lettering, banners, advertising images and similar installed temporarily on construction sites. 2. Temporary signs referred to in paragraph 1 shall be reported to the Office Urbanism by a declaration indicating the surface, location, duration and exposure characteristics of it. 3 Art.6 1. Article 118, paragraph 3, of Law 87 of July 19, 1995 is replaced by the following: "3. For service activities are allowed up to three directions to be installed at the Company Autonomous Care of Production State on the recommendation of the properties in accordance with the Prancing Horse, excluding activities present in the nuclei and historical centers. ". Article 7 1. In Category 1 referred to rates of Annex "C" of the Law 87 of July 19, 1995, as amended, also covers such advertising exposures made by activities located along the roads classified as type "to" within the meaning of 'Article 15 of the Law of 29 January 1992 n.7 (PRG). 2. The Congress of State has the power to define new categories of activities with the refresh rates of the resolution referred to in Article 125, paragraph 2 of Law 87 of July 19, 1995. Art.8 1. Article 126 of Law 87 of July 19, 1995 is replaced by: "ART.126 Supervisory 1st. The monitoring of the application of these rules is entrusted to the Inspectorate of Supervision of which
Article 175 and is exercised in cooperation with the Police. ". Art.9 1. Article 127 of Law 87 of July 19, 1995 is replaced by: "Article 127 1. Those contravening the provisions of this Chapter are the following remedies: a) the initial assessment: written formal notice requirement of immediate removal of abusive or illegal advertising exposure and the immediate evacuation of public land illegally occupied and administrative financial penalty € 500.00; b) the re-assessment: administrative fine of € 4,000.00 =; c) in the third assessment: administrative fine of € 7,500.00 =. 2. The third assessment, in addition to the application of the penalty referred to in paragraph 1, letter c), is arranged the acquisition of rights and free of charge of illegal advertising exposure or irregular to the heritage of the State, through the competent offices and agencies, shall to remove them and charge the cost thereof to the offender. 3rd. The sanctions provided for in paragraph 1 and the decision referred to in paragraph 2 is undertaken by the Inspectorate Director Supervisory Board referred to in Article 175. 4 °. The right to voluntary settlement referred to in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989 shall not be allowed in relation to sanctions imposed after the first finding. ". Art.10 1. Article 128, paragraph 2 of Law 87 of July 19, 1995 is replaced by: 4 "2 °. This penalty is applied by the Inspectorate Director Supervisory Board referred to in Article 175. ". SECTION II (Measures for the regularization of ad exposures) Art.11 1. The persons who have carried advertising exposure in the absence or non-conformity by the Article 109 of Law 87 of July 19, 1995 intending to regularize exposures abusive, must denounce the consistency, within ninety days of the entry into force of this decree-law, the Office of Planning and expressly ask for their regularization, upon payment of the administrative fine determined in accordance with Article 13. Art.12 1. the Planning Office prepares special form to be attached to the application for regularization which must be attached to the project that represents the state of affairs of exposure advertising together with the documents referred to in subparagraphs b), c) and e) of Article 109, paragraph 1, of Law 87 of July 19, 1995 and to return for the period of implementation of the abuse. 2. Concurrently with the delivery of the application, the applicant shall file a copy of the receipt certifying the payment of the administrative pecuniary penalty calculated by the design engineer on the basis of the parameters laid down in Article 13. Art.13 1. The administrative fine for release the regularization of illegal advertising exposure is fixed in four times the tax due on an annual basis for the rectified advertising. 2. The existing temporary signs referred to in Article 4 are subject to the duty referred to in the table contained in Appendix "C" of the Law 87 of July 19, 1995, as amended. In the event that such signs are reported within ninety days of the entry into force of this decree-law, it does not apply the penalty provided for in paragraph 1. In relation to the signs not reported within the preceding sentence shall apply sanctions provided for in articles 127 and 128 of law 87 of July 19, 1995 as modified by this decree-law. 3. the exercise of the option is not allowed for in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989. Art.14 1. The regularization under Article 10 does not apply to the following advertising exhibitions: a) exhibitions held in violation of Article 107 of Law 87 of July 19, 1995; b) exhibitions held in urban areas classified Zone Zone A1 and A2 from the General Town Plan Law; c) exhibitions held within the Site "Historic Centre of San Marino and Mount Titano", included in the "List of World Heritage" and the "buffer zone" of Law 133 of 22 September 2009; d) exhibition of artifacts made with the value of the monument provided by Law 147 of 28 October 2005; e) exhibitions held no title to land or public property; f) signs that obstruct the visibility for road traffic and vehicular or that could create 5 danger or confusion on the roads; g) exposures contrary to public decorum; h) directions; i) goods stored, no display, on display outside the threshold of the room when exercising;
l) signs, signs, inscriptions, banners, advertising images and the like installed outside the land parcel on which insists the building site of the advertised business. 2. The regularization does not apply, also, to extraordinary and advertising signs advertising that they have a total of more than 1/5 of the extension of the building facade surface on which or at which they are installed. CHAPTER III MEASURES FOR UPDATING THE LAND SOIL AND THE LAND OF BUILDINGS Art.15 1. By October 2010, initiated the procedures of extraordinary verification of the existing Land Cadastre and Building Cadastre in accordance with Article 77, second paragraph Law of 29 October 1981 n. 88. 2. The extraordinary verification procedures referred to in paragraph 1 shall be conducted as provided for in Articles 78, first and second paragraphs, 79, 80, 81, 82 and 83 of Law 88 of October 29, 1981. 3. In particular, if they are no changes in soils and stacked buildings, has produced the Technical Office of the Land Registry, by 30 September 2011, a statement in compliance with the forms provided by the same and signed by a qualified technician and the property suitable land registry certifying the correspondence between the actual situation of the property and the state, the texture and the rent of the same established in Land Registry. 4. The installer of presenting certificates of compliance referred to in paragraph 3 shall be punished untruthful in mind Article 297 of the Criminal Code and is subject to disciplinary sanctions by the competent college or professional register; the purpose of the imposition of the above sanctions, the Office of Cadastre Technical Manager presents complaint to the Single Court and informs the competent College or professional register for initial action specification. 5. On a transitional basis and pending the conclusion of the procedures of extraordinary verification, the Technical Office of the Land Registry determines, without imposing the financial penalty imposed for failure to stacking, the deemed income of the buildings acts to their intended use, but not yet stacked, in implementation of the provisions of Article 16, third paragraph, first sentence of law 91 of October 13, 1984 as the amended Article 18 of this decree-law. The imputed income, as determined in the mind of this paragraph is attributed to the taxpayer for the tax year 2010. Art.16 1. Failure to submit the complaint of variation referred to in Article 73 of Law 88 of October 29, 1981 within one hundred eighty days from the date of occurrence of the change of the amount of goods and land and buildings tax involves the application of an administrative fine ranging from € 1,000.00 to € 5,000.00; the right to voluntary settlement referred to in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989 was exercised by means of the payment of half of the sentence imposed. 6 2. In the case of communion pro undivided, the penalty referred to in paragraph 1 is applied jointly to the co-owners. 3. Offices and public bodies who find that, in administrative procedures within its competence, inconsistencies between quality and cadastral classes attributed to buildings or building portions and functions referred to in Article 183 of Law 87 of July 19, 1995 authorized in the property itself, shall give notice to the Office of Technical Cadastre for the application of the penalty provided for in paragraph 1. Art.17 1. the penalty provided for in Article 16, paragraph 1, shall not be imposed if the complaint of change is made in the course of the extraordinary verification procedures of Article 15 and within the deadline of 30 September 2011. Art.18 1. Article 16, paragraph three of the Law 91 of October 13, 1984 is replaced by: "Without prejudice to the penalties incurred by failure to stacking, the manufactured income note the intended use but not yet stacked is directly determined by the Technical Office of Cadastre and comparatively by analogy with similar buildings. They also consider production of income the buildings not yet fully completed and not stacked for which was submitted the declaration of completion of work in accordance with Article 168, paragraph 4 of Law 87 of July 19, 1995; in this case the income is determined based on the parameters laid down in Article 4, first and second paragraphs of the Decree 64 of May 20, 2004 revalued based on the factors established by the legislation and updateable by delegated decree. The income to the previous period is from by technical written statement authorized under Article 162, paragraph 4 of the Law on July 19
1995 87 to be attached to the tax return to be filed and the Technical Office of the Land Registry. ". CHAPTER IV OTHER PROVISIONS Art.19 1. The fee for the temporary occupation of land and public space referred to in Articles 3 and 6 of Law 42 of 28 May 1992 is established in the following manner: a) € 0.60 per square meter per day for the occupation of public land site in urban areas A1 and A2 and employment of classified roads of type "a" and "b" in accordance with Article 15 of Law 29 January 1992 7; b) € 0.40 per square meter per day for the occupation of public land not covered by the categories referred to in subparagraph a). 2. Where the temporary occupation has more than one year, the coefficients set out in paragraph 1 shall be reduced by 30% as far as the tax due for the period of occupation following the first year. 3. The temporary occupation carried out by public entities is exempt from the fee referred to in Articles 3 and 6 of Law 42 of May 28, 1992. 4. The right to voluntary settlement referred to in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989 is exercised in relation to the sanctions provided for in Article 9 of the Law May 28, 1992 42, through the payment of half of the sentence imposed. The exercise of this option is not 7 allowed in the case of recurrence in which case the penalties laid down by the abovementioned Article 9 of 42/1992 Act are also doubled in both the minimum size in the maximum. Art.20 1. In Article 2, paragraph 1 of the Chief Executive Decree 158 of 21 September 2010 have added the following periods: "The total tax for submitting license applications and construction authorization also covers expenses relating to the presentation of compliance demands building. The Regulations referred to in Article 6, paragraph 1, letter b) of Law 107 of October 3, 2007 establishes, also, the rights office for the documentation to be released in copies, of maps and maps, for consultation documentation, for carrying out inspections and official investigations. The Regulations referred to in Article 6, paragraph 1, of the 107/2007 Law point a) establishes a comprehensive set for submission of proposals and the requests of the detailed plan. ". Art.21 1. Article 179 of the Law of 19 July 1995 n.87 has added the following paragraph: "3 ° - The prescription produces occurred, together with the payment of the grant contribution calculated in relation to the illegal works, the same effects the license or permit amnesty provided for in Article 176, paragraph 8 °. ". Art.22 1. The foreign national, that does not fall under the conditions specified in Article 5, first paragraph, of Law 114 of 30 November 2000, it can access the benefits of Law 110 of December 15, 1994 and subsequent amendments and additions, as well as the tax benefits referred to in paragraph 1 bis of table a of the registration fees as well as updated by Delegated Decree 8 of 22 January 2010 and Article 72 of Law 18 December 2003 n. 165 only if it is entered in the register of residents in San Marino for at least five years. Art. 23 1. State Regulation of the Congress can be made enforceable provisions than those contained in this decree-law. 2. The competent offices of the Public Administration will be able to issue any implementing circulars of diposizioni contained in this decree-law and the eventual regulation referred to in the previous paragraph. Given at Our Residence, this day of 26 October 2010/1710 THE CAPTAINS REGENT Giovanni Francesco Ugolini - Andrea Crocuses THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta 8