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LAW 25 July 2003 99

SAN MARINO

TAX PROVISIONS ON JUDICIAL, AND ADJUSTMENT TO THE EURO
RE-EVALUATION OF THE REGISTRATION TAX, REGISTRATION, AND TRANSCRIPTION OF STAMP


We the Captains Regent
Most Serene Republic of San Marino


We promulgate and publish the following law approved by the Great and General Council
the meeting of 25 July 2003.


TAX PROVISIONS CHAPTER I ACTS ON JUDICIAL


Art. 1
(Institution of judicial taxes on the pleadings in civil matters)

The stamp duties, registration fees to be applied to all records and documents of all kinds
that are issued or produced or attached to the acts in the course of civil proceedings or that it
part, including decrees and ordinances, except as stated in the article that follows,
are entirely reabsorbed by the following legal taxes due by each party
established themselves in because:
a) for the causes of first Instance of competence the Justice of the Peace, Euro 150,00;
B) in cases of first instance the responsibility of the Law Commissioner, Euro 300.00;
C) in cases on appeal before the Law Commissioner, Euro 300.00;
D) in cases before the Judge of Civil Appeal, Euro 300,00
e) in respect of voluntary jurisdiction procedures, Euro 50,00;
F) to the insinuations in bankruptcy proceedings, Euro 200.00;
G) in actions of third instance, complaints of nullity, appeals for restitutio in integrum and
any other claim of extraordinary degree including jurisdictional exceptions and rejections
, Euro 250,00 ;
H) for the filing of a civil action in criminal trials, Euro 100.00;
I) for the instances of enforceability of judgments issued by foreign courts, Euro 200,00
;
L) for the instances of praise or enforceability of arbitral awards, Euro 200.00;
M) for the instances of one notification, Euro 25,00;
N) in cases concerning family relations, Euro 100.00;
O) any other act, instance, objection, appeal or proceeding, in general, different from those
at the letters above, Euro 100,00.
2


Art. 2
(tax payment)

The payment of taxes is made by transfer to the Office of the Register
ie, in favor of the same office, on a special account with the Central
Bank of the Republic of San Marino.
The payment of taxes is evidenced by a receipt issued by the Office of
Register or receipt by the proof of payment on the
bank account referred to in the preceding paragraph.
The receipt must be filed in the Court Registry as follows:
a) together with the writ of summons, the instance, appeal or lawsuit or, more generally, to the application of judgment or procedure
for those who assume the role of actor or otherwise active part in starting with the procedural
;
B) together with the statement of defense or in any case at the first appearance or memory, for
who assumes as defendant, the called or intervened in the case.
The tax, in litigation, it is payable by each actor, by each defendant, by
each intervened in the case and to each creditor who has requested the opening of insolvency proceedings or has crept
you their credits.
The tax is payable only once, regardless of the number of moments, in every
voluntary jurisdiction procedure, provided that the single common application to all
moments.
The tax is not due:
a) the debtor against whom a bankruptcy proceeding has been opened;
B) by the defendant against whom it was made a civil party in a criminal process
;
C) who has been granted legal aid under the provisions of Law 20 December 1884
;
D) by those who come forward with a counterclaim or by those who suffer, as long as it already constituted
concerned and has taken steps to pay the tax;
E) dall'Ecc.ma Room, Institute for Social Security, by Public Bodies and the
Companies of the Autonomous State.


Art.
3 (Penalties for non-payment of court taxes)

The non-payment of court taxes does not entail the inadmissibility
act, but is punishable by an administrative fine, equal to the tax evaded, to
payment of which shall be jointly responsible l ' lawyer and the party he represents; the penalty is applied by Judge
rise by decree immediately enforceable notwithstanding appeal, in
which includes both the tax that the penalty.

If the party or the attorney do not themselves required to pay the balance of the amounts indicated in
decree within the fifteen days following the notification, the Office of the Register, on
signaling the Chancellor, with the collection with sommarissima procedure
hand directing.
3


Art. 4
(the judicial pay the tax effects)

In court taxes referred to previous articles are reabsorbed:
a) all stamp duties;
B) all registration fees due for acts liable to tax only in
use case and, except as set forth in article 5, for the acts subject
fixed tax.
They remain therefore subject to registration tax foreseen by the laws of matter
all acts burdened by proportional or progressive taxation; in which case the tax will, however
collected at the end of the cause in the manner prescribed in Article 6.
next


Art. 5
(Acts subject to fixed registration tax)

They are still subject to fixed registration tax, as set
by the current provisions, the following judicial acts:
a) the judgments, even merely interim, the Conciliator Judge, the Commissioner
the Law and the civil Judge of Appeal, and the decisions of civil judicial nature
issued by the Guarantors and any other
order issued by the civil court, which defines or
process or a degree of it;
B) decrees that declare the opening of insolvency proceedings or which grant
moratorium;
C) the approval of decrees consensual separations between spouses;
D) the decrees providing for the filing of the case and any other measure that defines
trial or a grade of it;
F) the minutes of seizure of immovable or movable property;
G) any other act or measure that is used as the title for a transcript or
registration of charges under Law 29 October 1981 n. 87, or an inscription,
renewal, transcript or record of Law 29 October 1981 n. 83.
In the cases referred to in the preceding paragraph the Chancellor of the Commissioner's Court, after having made
anticipate the side the necessary amounts, shall, in accordance with law, to
require the formality of registration and make payment of taxes,
delivering this purpose to a public registry the court document in the original, or, if this
is not possible, even in the copy excerpt that replaces the original and one copy
compliant; the Office of the registry keeps copies and retransmits the original or a copy of the original replacement
to the Chancellery in the shortest possible time.
The acts to be subject to the registration requirements provided by this Article
you can be notified or before registration; to this end, the Chancellor,
before transmitting the measure, whether in original or copy, the Office of the
Register, shall replace it temporarily with a copy.
4
Except as provided in Article 1 of this law, for the causes of First Instance of
jurisdiction of the Conciliator Judge are confirmed for the remaining
exemptions from stamp duties and registration fees provided for acts judicial by applicable securities laws.


Art. 6
(Payment of the proportional or progressive taxes register)

After the judgment, the dismissal of, or any other measure that
put an end to the cause or procedure, the Civil Registrar shall examine the case file and
identifies the acts to which the law applies a registration which is not reabsorbed
from the tax court registry established by this law, as provided in the previous article

4. the Registrar, within 60 days after the changeover court decision, || | decree or other termination of the cause or proceeding, referred to in that paragraph
above, after having held a copy of the records or documents, shall be transmitted to the Office of the Register
all documents showing acts subject to a registration
not reabsorbed by that court.
The Office of the Registry, within the next 60 days, it shall settle tax
and possible sanctions.
Within 30 days, the Office of the Registry sends, by registered RR,
to the part required to pay an invitation to provide the balance of taxes and penalties paid
within 30 days.
In the event of non-payment within the deadline, the Registry Office shall

Collecting by the hand sommarissima procedure directing.


Art. 7
(rifazione of judicial taxes)

The court taxes imposed by this Act shall be deemed for all purposes as
one of the costs of the proceedings and thus on their rifazione the judge makes an order under
than expected from the Address Book XXXII, Book II, of Leges Statutae.


Art. 8
(Taxes on orders issued in corporate matters)

On orders issued by the judicial authority with regard to company,
under the provisions of Law 68 of June 13, 1990 and subsequent amendments, the
stamp duties, registration fees, provided by applicable laws, shall be replaced by taxes to be paid annually
:
a) for joint stock companies, Euro 250.00;
B) for other capital companies and foundations, Euro 150,00;
C) for partnerships and legal persons of Euro 50.00 each species;
The non-profit associations and cooperatives are exempted from tax
payment referred to in this Article.
5
The tax referred to in this Article is a voice of the Portfolio of Unique Tax
to the senses and for the effects of Law 53 of May 12, 1989. Its roles are the responsibility
Office Industry and Commerce.
The companies that have yet to obtain legal recognition and, for 2003, even
companies already in existence on the date of entry into force of this Act
pay the tax on corporate actions by payment at the Office of the registry or at
at the Central Bank of the Republic of San Marino or other institute
Credit agreement.
The receipt must be filed in the Commercial Registry of the Court
commissioner together with the deed of legal recognition for
newly formed company, and by May 31 of each year for established companies.
The tax referred to in the preceding paragraphs is due for the duration of the company until
to its cancellation or opening against him of insolvency proceedings.


Art.
9 (Applicability)

This law applies to all civil processes and procedures, however denominated,
registered as after the entry into force referred to in article 19.
Those provisions still apply also to the processes
and procedures pending on that date with the following reductions:
a) to two-thirds, for the processes in which they have not yet been opened to the terms of the test;
B) to a third party, for the processes and procedures in which, the terms open trial, the term is not
been opened to attach or has not already been issued the decree of voluntary
jurisdiction;
C) to a fifth, for processes and procedures not included among those referred to in the previous
b).
The creditors that the entry into force of this Act have not yet filed
the act of insinuation or documents proving the existence of credit are required to pay the entire court
taxes. They are not required to pay taxes
creditors that the entry into force of this Act have already filed
the insinuation and the documents proving the existence of the claim.
In the cases referred to in paragraphs preceding the receipt proving that occurred
payment of the tax must be filed to the acts of the process or procedure
within ninety days after the entry into force of this Act .
The provisions referred to in Article 8 of this Act and the taxes therein
will apply to all companies whose legal recognition is required after the entry into force of the law
. The provisions of Article 8 shall also apply to companies already
recognized the date of entry into force of this Act but, for the latter, the
taxes due for the remainder of the year are reduced to a third.
With effect from 1 January 2004, the tax shall apply in their full amount as required by Article 8
, both to companies already in existence than to those of the new constitution.




6

CHAPTER II ADJUSTMENT TO THE EURO AND RE-EVALUATION OF TAX REGISTRATION, MORTGAGE, TRANSCRIPTS AND STAMP ON



Art. 10
(Changing the stamp duty rate)

Tables "A" and "C" attached to the Law on registration fees 29 October 1981 n. 85
containing respectively the rates of stamp taxes and State duties,
are repealed and replaced by those annexed to this Act under the letter "A".
The registration tax amount can not be less than € 50.00, the penalty

fine provided for in Article 58 of Law 85 of October 29, 1981 may not be less than
€ 10,00. These minimum should also be applied to those acts for which special rules, regulations
the date of entry into force of this Act, providing for a tax at a lower amount.
They are subject to the rules laid down regarding registration tax by Law 19 November 2001
n. 115, relating to finance leases.


Art.
11 (Changing of mortgage tax rate)

The table containing the tax rate of mortgage attached to the Law 29 October 1981
83, is repealed and replaced with the attached herewith as Annex "B"
The amount of taxes on mortgage formalities can not be less than € 50.00
for transcription and € 15,00 for the registration of charges on the sidelines of transcripts or inscriptions. These minimum
should also be applied to those acts for which special rules applicable on the date of entry
into force of this Act, providing for a tax of a lower amount.

Art. 12
(Changing tax rate on transcripts)

The table containing the rates of taxes on transcripts attached to Law 29 October 1981
n. 83, is repealed and replaced by that annexed to this law under
letter "C".

Art. 13
(Edit stamp taxes)

The following rules of the Law on stamp duty October 29, 1981 n.
86 and subsequent modifications are repealed and replaced as follows:

"Art. 19

The Heritage complaints are subject to stamp duty at the rate of 0.1% from
applied on the total net assets inherited with a minimum of € 10.00.



7 Art. 20

the stamp duty proportional on promissory and other trade effects, whatever
both the maturity of the security, is set at Euro 6.00 per Euro 1,000.00 or fraction of 1,000.00 Euro
.
This tax on bills of exchange and other trade effects created in the State and payable
abroad or of such securities from abroad, only when the latter are subject to regular
stamp duty in the country of origin, is reduced by half.



Art.33 are subject to 'stamp duty of € 1.50 all records and documents are not subject to stamp
from the beginning, including those exempt from tax, when you appear before the Office of the
registry to be registered or fit and enclose in public and private acts.

Art. 34

The receipts for amounts exceeding Euro 260.00 when not result discharge of sums due
under written contract, are subject to stamp duty, which in any case may not be less than
EUR 0.50, in the extent of 1.50 ‰.
The stamp duty of a receipt is borne by the liberated, with the exception of
payments by the State and the Broader Public Sector Entities, in which case the tax is charged at
creditor.


Art.35
They are subjects from the beginning to stamp duty of € 2.50 to be served by
application of tax stamps:
1) writings or applications for model contracts for subscription between administration | || anyone with the exercise of establishments for the production or distribution of gas, electricity
and home users. The tax is payable for each user and for each
sheet;
2) permits and licenses issued by the authorities or the Police Offices;
3) certificates, copies, extracts relating to acts of the Civil Registry and State;
4) bank receipts.

Art. 36

They are subject to a € 3.00 stamp by applying brands types,
drawings, plans, models, plans, graphics demonstrations and other work of the engineers,
architects, surveyors , experts and technicians, designers generally, as well as the cadastral map
extracts.

Art. 37

8
They are subject to a stamp duty of € 10.00 per cent facades, or fraction of a percent,
the registers and accounting or business books which companies must compulsorily submit to the Office
for endorsement of the registry.

Art. 38

The shares and bonds issued by the company and any other entity, consortium
or legal person, subject to the following stamp duty:


SECURITIES NAMES Rated Title Capital:
up to € 1.00 Tax € 0.05
over € 1.00 to € 10.00 tax € 0.10 || | over € 10.00 up to € 50.00 tax € 0.20
over € 50.00 to € 100.00 tax € 0.40
over € 100.00 up to € 500 , 00 sets of € 0.50
over € 500.00 to € 2,500.00 tax of € 1.00
than € 2,500.00 to € 5,000.00 tax of € 2.00

Than € 5,000.00 to € 25,000.00 tax of € 4,00
over € 25,000.00 to € 50,000.00 tax of 8.00 €
over € 50,000.00 tax € 10.00

BEARER SECURITIES
Rated Title Capital:
up to € 1.00 Tax € 0.10
over € 1.00 up to € 10.00 tax € 0.20 | || more than € 10.00 up to € 50.00 tax € 0.40
over € 50.00 to € 100.00 tax € 0.50
over € 100.00 up to € 500,00 tax of € 1.00
over € 500.00 to € 2,500.00 tax € 1.50
over € 2500.00 up to € 5000.00 tax of € 2.50 | || more than € 5,000.00 to € 25,000.00 tax of € 5.00
over € 25,000.00 to € 50,000.00 tax € 10.00
over € 50,000.00 tax € 15.00. ".


Art.
14 (General provisions on stamp duty)

Even the stamp duty provided for in Articles 36, 37, 38 of Law 29 October 1981
86, the provisions of Article 31 of the Act as amended by Act 23 October
1991 n. 134.
The stamp duty can always be paid online
at the Registry Office.


CHAPTER III FINAL AND TRANSITIONAL
9

Art. 15
(Revaluations and conversion)

Any other tax or penalty contained in Acts Nos. 83, 85, 86 and 87 of 1981 and
annexed regulations or in special laws that establish or modify taxes therein,
unless expressly provided for in this law, are revalued according to the indices established by
decree 14 of February 1, 2002, and converted into euros and rounded to
penny.

Art. 16

The Office of the Register shall levy taxes as required
in Article 6 of this Act against the person who is required to pay for
express provision of the law where the law does not contain such forecasts :
a) in the acts that involve or contemplate the transfer or creation of property rights
on movable or immovable property or real rights in respect of the buyer;
B) in the acts that provide for trade-ins or divisions, against all permutanti or
condividendi because of their property value received as a result of the swap or
division;
C) contracts that constitute obligations between the parties, in respect of the part you
agrees to a cash benefit;
D) in the acts that involve the establishment of a pledge or surety, against
party to whom was given the pledge or has been paid;
E) in mortgages, and in any case in the records that indicate or involve the lighting of bank accounts
, sum or value of bonds, jointly and severally in respect of all parties concerned
;
F) in all other cases, jointly and severally against all the contractors.



Art.17 (Repeals)


With effect from the entry into force of this Act are repealed all regulations
who are in conflict with it, including, in particular:
- Article 59 of Law No 29 October 1981 .85;
- Article 6, second paragraph, of the Law October 29, 1981 n.85;
- Article 15 of Law 86 of October 29, 1981, limited to the stamp duty
absorbed from the taxes imposed by this Act.
With the entry into force of this Act are, however, repealed all regulations
provide for the filing of appeals, appeals of third instance or review and for appeals extraordinary
both in civil and commercial matters or criminal.



10

Art.18 (Amendments and additions to this Law)

The provisions of this law and of those called up by annexes
regulations may be repealed, amended or supplemented by Regency Decree



Art.19 (Entry into force)

This Law shall enter into force on the thirtieth day following that of its legal publication
.




Our Residence, this day of July 29 2003/1702 dFR


THE CAPTAINS REGENT
Pier Marino Menicucci - Giovanni Giannoni



THE SECRETARY OF STATE FOR INTERNAL AFFAIRS


Loris Francini 11

TABLE "A" RATES OF REGISTRATION TAXES

N. OBJECT OF TAXATION


Size of sets


progress% VAT

Size of sets


nal proportional% || | Fixed Observations
1 Sales, transfers, demotions and other transfer contracts

consideration including

judicial awards to the charms, as they are not applicable
special items fees:
1) of real estate, property rights
, the usufruct rights and
use and right time
permanent water, as well as the right to dig and
take from materials
land
:
prog.% prop.%









5

# 1 - The taxes are calculated on the price and on the


other places amounts to a purchaser or transferee
right to the provisions of article 38
.
2) of movable property; 1
3) cattle, agricultural products and goods
;
1
If it comes to goods already

assogettati tax on imports is due only
fixed sets
4) of shares in companies; 0.75
5) of hereditary reasons (Ranked # 3 of
rate);
6) of annual lease rights (Ranked # 6 of
rate);
7) Annuity, census, performance or
pensions (No.7 of the fee);
8) of loans (the rate Ranked # 9);
9) (rent Ranked # 19 of the fee);
10) for collections of duties
contracts, rights and annuities (Ranked # 21 and 22 of the tariff
);
11) contracts (Ranked # 24 fare);

12) of vessels. 0.50
13) movable and immovable property
indicated at points 1, 2, 3,
4, 5 if placed outside the territory
50.00
1
a
Of buildings or buildings intended to house

portion against natural persons who do not possess any other territory

building or portion of
manufactured destined to room, or simply use
housing; Land

to be allocated to the construction of buildings for civil use





1

12
home
against individuals who do not own property or other territory in


part of the building intended for habitation, or simply use
living, and, if
not emancipated minors, even if their
family unit does not have owned another building

sufficient residential use.
2 Exchanges:
1) of immovable property (such as for
sales;
At # 2 - The tax applies to the part of the

exchanged goods that has greater value .
2) of rural land which has not
manufactured, when they are neighboring
3
3 Departures of inherited shares
undivided, hereditary rights assignments.
3 On 3 - The tax applies under the provisions of article 38

.
4 dations in payment (as per
sales).

5 Compromises or preliminary contracts of sale

1 The tax paid is recognized
main tax due

for recording the final contract.

6 Concessions of properties for lease, freight prepayment and transfers the rights accruing to both the

directory that all'utilista (such
sales of properties)
# 6 - The tax applies
with the rules laid down
art.21.
7 simple and annuities Annuities, censuses: At 7 - The tax applies
with the standards established by
18-19-20 articles.
When the constitution is made

sale price of real estate, furniture, credits, you
apply
taxes established by the # 1 of the tariff.
a) arrangement and transfers
consideration;
0.50
b) resolution. 0.50
8 a) loans, opening of current accounts
, bonds and sums
values, delegations, innovations and
reconnaissance of debt.
0.50 At 8 - From calculated on the amount disbursed or promise and


these are things other than money, the market value of the same
. 8 bis


Loans against sales of salaries or wages

From 50.00 calculated on the sum paid out

9 Sales of receivables. At 0.50 9 - The tax applies
with the rules established by article 22
.

13 10 Extensions mere arrears
payment.
50.00
11 Sureties, even solidarity provided by one or more persons


cumulatively for a third person.
0.30 At 11 - From calculated on the principal amount

adding accrued interest, expenses
and accessories. The tax is applicable regardless of the

number of guarantors and not

will ever be more than half of the main set.
12 Security deposits (see also
15).
0.50
13 pledge Constitutions. 50.00
14 Consents mortgage:


a) data from debtors in a separate document from the contract containing

the obligation.
50.00
b) data from third parties (such
sureties).
0.30
15 Constitutions of mortgage or pledge or
security deposit as collateral for banking

or exchange or other market.
0.30
16 Consents to cancellation, reduction or restriction
mortgage or waiver
to the right or to the degree mortgage
.
50,00 At 16 - It will be the tax
under 17 when it is not justified the termination of the obligation


with the payment of the relevant tax
.
It will not be perceived sets

Case of credits conditional

for which the condition had not occurred.
17 Receipts and other evidence of
payment executed or otherwise extinction of a debt


respective pecuniary compensation and debt between two persons
debtors of each other .
0.30 At 17 - From the calculated sul- receipt

principal amount with the addition of interest,
expenses and accessories.
In compensation the

tax applies on the amount of debt that is greater
extinct.
18 loan contracts. 50.00
19 Rents and sublets, leases and subleases
.
1 At 19 - Dan-
calculated according to rules of Article 43. 19 bis


Finance leases See Law 115 of 2001
20 Departures in use 1
21 Contracts for receipts of duties,
rights and annuities through premium and
0.50 At 21 - The tax is applied on the amount of

14
award and their supplies. cumulative prize because of the length of


Convention and on major contractual revenues.
22 Agreements for collection of duties, rights and annuities in

sum determined and their supplies.
1 At 22 - The tax is applied on the sum

promise dall'assuntore.
23 of provision of work contracts. 1
24 a) contracts and other similar contracts
for construction, repairs and transport

1 To 24 - To be calculated on the total price
.
b) contracts which have run out territory

250, 00


25 Maintenance payments. 30.00
26 Redemptions performed in dependence
recovery covenants contained in acts of
sale of real estate and within
shown by the latter.
0.30 At 26 - The tax is applied to the sum refunded

. If the ransom

runs out of time by a transferee or to a part only of the property

sold, the applicable tax
as for sales.
27 anticresi or transfers by the debtor to the creditor of the enjoyment of goods


properties until the extinction of the debt.
3 At 27 - The tax is
applies to capital or the sum of the interest


as is stated in the act.
28 Divisions:
I - a) up to the amount of the share of each right

as sharing;
500, 00


b) for further checks. 5 (as
for sale


II - inter liberos (as for donations
)

29 civil society contracts and commercial

including associations and similar bodies
.
I - Constitutions:
a) if the substance is determined social
;
50.00
b) by means of contributions:
A. property intended exclusively to


of Company B. different properties
C. other goods or money



4


500, 00




500, 00


c) joint-stock companies, companies 1,000
15
financial and credit institutions, 00
d) companies having their registered office and legal recognition


exclusively abroad 100, 00


II - Capital increases and merger of companies
: (the same as the # 1 fees).

III - Transformations or other
statutory changes.
50.00
IV - Issuance of bonds or other debt securities
.
0.50
V - Withdrawal of some partners
persisting now for each
withdrawing and more for the compensation given to those who
recedes.
0.75
VI - Dissolution and, for
distribution of corporate assets, (the same
divisions taxes).

VII - Extension of the duration
society (cfr. Point III).

30 Waiver of inheritance whether made by notarial deed is

at the Clerk of the Court.

For each resigning. 50.00
31 Inventories, findings and the like, to affix

verbal and removal of seals.
50,00 At 31 - The tax shall apply to any resumption of

broken record. The deadline for registration shall commence

from the closing date of the verbal

32 Lodi arbitration. 50.00
33 Procure or mandates - for each
principal or agent.
50,00 At 33 - The powers of attorney ad lites

are exempt from registration (cfr.art.74).
34 servitude Constitutions above
properties.
50.00
35 Filing of records and documents,
whatever the number, at
notaries.
50.00
36 Wills and their revocation. 50.00
37 Acts or opening minutes of
secret wills.
50.00
38 Acts and transfers undergoing
condition precedent.
50.00
39 Donations inter vivos subordinated exclusively

possibility of death.
50,00

40 Constitution of ecclesiastical heritage

with its assets of persons in whose interest are made.
50,00 At 40 - If the property is made up of other people


will be due the taxes established for donations. If
16

is formed in part by the person concerned and partly by tall people
apply

respectively, the fixed tax and that of donation.
41 Transactions entered just to finish

how to prevent a judgment.
100, 00

At 41 - If the transitions contain


transfers of furniture or real estate, promises of payment of money or

receipts, will apply

concerning the taxes referred to in this tariff.
42 Statement of mere appointment of principals

people in acts or contracts.
50.00 The declaration of the appointment of the person
, for which a
act was in whole or in part
stipulated, is subject to tax at a fixed rate to

provided
derives its powers by law or by express reservation contained


act which the declaration relates, and is exercised,

within three days from the date of the act, by public deed or writing
private

notarized or submitted for registration
due time. If the declaration of

appointment is made in the same act or
contract that contains the reserve it is not due any

tax. In any case, as well as the declaration of

appointment does not conform to the reserve or

is made in favor of another participant in the competition, is due to the tax established for
|| | the act referred to in the statement
. 42 bis


acts of ratification or confirmation of acts
already registered or renewal of acts
to ground for invalidity or for another reason
without any change to the additional

Convention objects and their prices or | || values.
50.00
43 Rescissions pure and simple, made with authentic
acts, within three days
after conclusion of the acts that
50.00
17
rescindono.
44 authentications made by notaries of signatures in private deeds

- for each notarized signature.
15.00
45 Notarial acts and writing acts
private
not covered by this tariff and not included in the

exemptions 50,00 At 45 - it will also include the acts contemplated by Article 6

.
46 civilians and extrajudicial acts, documents of all kinds

not covered by this tariff and
not included in the exemptions,
when you fit into acts
public or private players to | || recording.
See 1.00. Court documents
47 Acts and documents of all kinds
that although exempted from registration
by their nature or according to the law
, present themselves voluntarily
registration.
1.00
48 Decrees of voluntary jurisdiction
issued by judicial authorities.
30.00
49 of emancipation decrees. 30.00
50 Judgments and Arbitral Awards
issued by the judicial authorities.
50.00
51 Appraisals, valuations, arbitration and technical reports
.
50.00
Sworn oath of
same.

50.00 52 secret testament cards. 50.00
53 marriage contracts 50.00 Al 53 - Income tax
apply as from the rules explained
all'art.50.
54 donations (as for succession
).

55 administration contracts 50.00
56 The contracts mentioned in nos. 8, 11, 12,
13, 14, 15, 16, 17, 20, 21, 22, 25,
26, 27, 34 having running abroad

50.00

18
TABLE "B"
TAX RATE MORTGAGE


FORMALITIES '

TAXES DUE FIXED €


TAXES DUE PROP. COMMENTS


% Inscriptions
1. Entries

0.50 The tax is measured against the entire

registered capital
, interests
and accessories.
2. Renovations 50.00 The tax

measured against the amount for which the registration is renewed

.
3 - Registration and renovations confirmation
, execution and
correction under article 2 of the law.


50.00
4 - Registration and renovations in

corresponding repetition of other formalities, carried out for the same credit
and by virtue of the same title for which the

proportional tax has been paid .


50.00

19
TABLE "C"
RATE OF TAX TRANSCRIPTS


FORMALITIES '

TAXES DUE FIXED €


TAXES DUE PROP. Transcripts%



OBSERVATIONS 5 - a) Transcriptions of deeds and judgments bearing

transfer of ownership of real estate and real estate rights;

1
The tax is


Measured against the value determined in accordance with the criteria of the


registry tax or inheritance.
B) Transcripts of records and rulings bearing
divisions of properties;
disposals of shares inherits rie undivided;
sale of real estate inherited undivided;

1

C) Transcripts of acts mortis because carriers

transfers of property rights;

1

D) Transcripts of acts cast
bearing company transfers of property rights
.

1

6 - Transcripts of the article above
in correction, repetition or
confirmation of other transcription.


50.00
7 - Transcripts
not covered in previous issues.


50.00

8 annotations - annotations of subingresso.
1


The tax is measured against the sum expressed

in the act or, in
defect, the value of the right mortgage


that constitutes
the object of
formalities.
9 - annotations of cancellations,
reduction, subordination, assignment of priorities
or order.

50.00 The tax is measured against the sum
canceled, reduced
, postergata
or sold. 10
-
annotations for restriction of mortgages, change of residence, forfeiture of dotal mortgages and


any other registration of charges not otherwise contemplated.


50.00

20
TABLE "C"


Central government RIGHTS

Art.1 E 'established a public tax law, to be collected by the Office of the Register of Mortgages, acts,
certifications, surveys, investigations and operations generally performed in the interest of the private conservative
Office of the Register of Mortgages and determined as the following rate:
1) issuing certificates, extracts, copies of documents lodged at the Office or formality performed, (for each
sheet) € 10 , 00;
2) information mortgage or other formalities (per game) € 5.00;
3) procedural rights in cases of directing hand (cursorile for each notification and for each stage or level of the proceedings
) € 10.00;
4) compile optional office, on behalf of the interested parties, of documentation for
completion of formalities, (for each document of a sheet or any part thereof) € 10.00.