LAW October 29, 1981 n.85 (published in the albo of the Public Palace on 20 November 1981) Law on registration fees and related regulations. We the Captains Regent of the Most Serene Republic of San Marino Promulgate and publish the following law approved by the Great and General Council at its meeting of 29 October 1981. Art. 1 All acts, whether publicly or privately, the sent ze in civil, the decrees, arbitration awards, the minutes of seizure and award to judicial auctions, are subject to the formalities of registration, through the payment of taxes indicated in the tariff attached to this law. Art. 2 No authority nor the Conservative, they can grant tax relief or tax reductions laid down in this Act or penalties incurred, nor suspend collection without becoming personally liable. The tax advantages provided by special laws or decrees, are granted only if specifically requested in place. Art. 3 The registration certifies the existence of authentic instruments, it gives the certainty of data to private acts and shall ensure their conservation. It is performed by book of the summary of such acts in public registers kept by the Registry. Art. 4 The registration taxes are divided into progressive, proportional and fixed. Progressive taxes are applied to all real estate transfers for consideration and to transfers to ter free of all kinds of things. The proportional taxes apply to all att containing bonds or releases of sums or things, to any transfer of ownership, usufruct, use and enjoyment of furniture, to simple statements, surveys or assignments of rights or values, even when nn if you operate the transmission. Fixed taxes are applied to all other ati, which can serve as a title or deed. Art. 5 The special tax called the quintet, if cu is provided for by statute or by applicable law, is paid at the rate of ten per cent of the value of the transferred property and is levied at the same time the registration tax. In the event of an award by public auction of benimmobili, the tax fives, if due, shall be levied within 30 days from the issuance date of the authorization by the Council of Twelve. The set of five numbers is always applied on the value of the entire property or domain. The set of five goals in the case of exchanges, apply the higher value of the exchanged goods. Art. 6 are not subject to tax proportional or progressive existing immovable property outside the territory of the Republic, regardless of the capacity in which they move. Transmissions of movable property and receivables, existing abroad are subject to progressive or proportional tax. Income taxes are levied according to the intrinsic nature and the legal effects of the acts sought to be registered, although there corresponds the title or apparent form. And 'it allowed the application by analogy of the proportional tax and the progressive, when the act is not expressly provided for in the tariff. Art. 8 If the act contains more 'legal transactions, the tax is levied for each of them separately, unless, in some cases, may be otherwise provided. The assignment of the right of usufruct to the spouse or a joint inter vivos, if there is a specific provision depicts negotiation, is considered donating in effect. The contextual statement of acquittal for the fulfillment of the obligations arising from the Convention and other dealings that appear as a necessary consequence or addiction Main dlla not give rise to special taxation. Art. 9 The registration fees, collected regularly, can not be returned, whatever the subsequent cases. E 'except: 1) for accredited acts radically null with pronounced adversarial judgment between the contractors and res judicata for radical vice, which, independently of the will or consent of the parties, to induce the nullity of the act since its origin. 2) For donations related to things for which occurs the counting or eviction under final judgment and cause existing donation. In the cases referred to the numbers 1) and 2) above is granted restitution of the tax if the matter relating is made within one year from the date of the decree, which pronounced the nullity of the act or eviction. Art. 10 The progressive and proportional tax on acts linked to a condition precedent shall become due upon the satisfaction of the condition or when the act has first effect that the condition is true. The file submitted to purely arbitrary condition are
considered, the application of tax effect, as not constrained provided. They are considered as acts linked to the condition, among others, the conventions on lucri dowry, covered by art. 50 and donations subject to the possibility of death. Art. 11 The value of the usufruct of movable and immovable property will be determined for the payment of taxes, as follows: 1) for the transmission for consideration on the value expressed with the addition of all the major pattuii fees. 2) For the transitions between the living free of charge, based on the following criteria, applied in comparison of the entire value of the thing, that is: a) if the tenant has not completed 40 years ta sa 50%; b) if he has attained the age of 40 years it charges 30%. Art. 12 The usufruct constituted at no charge for a fixed term is estimated at two-tenths of the value of the entire property for each period of ten years, with no fractions and regardless ll'età usufructuary. Art. 13 The normal tax on donations of usufruct reserve or on transfers of donations, subject to that reservation, decreased according to the reduction of 30 or 50% coefficient applicable according to the criterion laid down by art. 11. Art. 14 The instruments subject to tax according to the rules of Articles 11 and 13, are accompanied by the birth certificate issued by the Civil Status usufructuary in stamp. In the absence of such a document the taxation is made in the more 'beneficial way to the tax authorities. Art. 15 If the usufruct is jointly donated to more 'people, it is of the age of more' young and applies the set more 'advantageous for the tax authorities. Nell'usufrutto to be enjoyed later by more 'people, for a fixed term, the first charge immediately and others subject themselves to tax when each of them it begins enjoyment. The pure and simple renunciation of the right of usufruct is regarded as a donation to the effects of taxation in all respects. Art. 16 On transfers for consideration no tax is payable for the meeting of the usufruct to the bare ownership, when it takes place for the death of the usufructuary or the expiry of the deadline to the duration of the usufruct. On instruments of transfer free of charge, the tax on the difference between the determined value of the full ownership to the one on the bare ownership, already subject to tax, (a constituent, this difference, the value of the usufruct), is levied at the time of consolidation dell'usufrtto. Art. 17 The enforcement rules laid down in the preceding Articles for usufruct transfers shall also apply to transfers of rights of use or habitation. Art. 18 The tax on the constitutions of annuities from qualunq and title, and for their extinction, for their ransom or powers, is due on the capital expressed in the articles. When capital is not stated in the articles, ie it comes to setting up free of charge, it must be formed with the accumulation of twenty years if the annuity is perpetual or has to be paid for twenty and more 'years. Where the rent should be paid for fewer years, regardless of people's lives, the capital shall be equal to many times the annuity as they are the years of his life. Art. 19 When, it comes to annuity or pension capital is formed: a) ten times the annuity or pension or annuity if the pensioner has not attained the age of 40 years; b) 5 times the annuity or pension or annuity if the pensioner has completed the 40th year. If the age of the annuity is not documented as art. 14, the tax settlement is made in the more 'beneficial way to the tax authorities. Art. 20 The pensions or annuities that pay in kinds or commodities, that is, in nature, are capitalized as shown Articles. 18:19, by declaration, to be done by the parties, the value of those benefits. If the declared value is deemed inaccurate to the Registrar has the power to establish it according to the results of local mercurial. Art. 21 In the long lease concessions are subject to the rules provided for peri leases and sale-purchase. Art. 22 The proportional tax on obligations and credit transfers in any capacity, is applied on the amount of bonds or credits, whether or not interest bearing. Art. 23 For instruments subject to registration term fixed the amount of each tax paid, in accordance with the present gge, can not be less than the sum of L. 20,000. Art. 24 The registration fees on transfers of immovable property or real rights, for whatever reason, have settled on the values, prices, fees in the case file, the statements or complaints from taxpayers.
If the act does not express the value on which the tax must be liquidated, an applicant for registration or notaries are obliged to it, it must supplirvi with an estimation declaration signed by them. In case of refusal the Registrar makes an Office statement. Art. 25 The Conservative use of the technical cooperation of two officials delegated by UTS and Cadastre Office Technician determines the real value of the property or real right, the day of transfer, taking into account sales, divisions, previous estimates of the same real estate, prices market than other places properties in the same place and under similar conditions, as well as the evaluation criteria used by the experts in their estimates. Art. 26 If the value, so determined, exceed 20% of the value stated in the proceedings, the Registrar shall notify, by means of a cursor assigned to the Commissioner's Court, or by registered letter with RR, the dell'eseguito verification result, the taxpayer . Such notification shall be within a period of 300 days from the day of registration of the act. Art. 27 Notification of the investigation when it comes to solid interest must be made at each individual concerned. Art. 28 The stakeholders are jointly responsible for paying the additional taxes. The notification to persons resident abroad or if the residence is not specified or is incorrect or incomplete can be made at the notary attesting or public official that authenticated the signatures. Art. 29 By the deadline of 30 days from receipt of notification, the persons concerned or the taxpayer may challenge the assessment made by the Conservative, resorting to the Commission for the consistency of the amounts referred to in Article. 30. After the said period without the taxpayer before the Commission, the assessment made by the Preserved and become final and are senz'altro'altro the additional taxes on the value ascertained by difference. Before the estimation procedure is started can be established in consultation between the Conservative and the taxpayer, the value must be subjected to tax. Art. 30 E 'established a Commission for the reasonableness of the real estate transfer values, to which is referred the assessment of the consistency of the amounts declared for the object properties of transfers inter vivos or by inheritance. This commission, the council appoints, shall hold office for a term consists of a President, Head of Technical State by the engineer, the Director of the Land Registry, or their delegates. They can not be part of the Commission noticed. Art. 31 When the applicant has made a specific request, the Commission has an obligation to hear him either in person or through an attorney. Art. 32 The decision of the Committee is final and contr it is not possible to appeal to the Judicial Authority except for violation of the Act. Art. 33 The appeal, the memories, the acts and documents addressed to the Commission in duplicate, they must reach the same through the Registry Office. Art. 34 The Commission's decision shall be communicated to the Registrar which will immediately proceed to the recovery of the additional tax and penalty on the difference eventually ascertained. Art. 35 When assessing when the assessed value d t the Commission is higher than thirty percent of the declared value in place, in addition to the tax due on the difference of the two values, it applies a penalty equal to 20% of the tax due on the said difference . Art. 36 The Registrar shall compensate the State for the damage which he produced for the default or delay verification of the values ​​declared in the manner specified in the preceding articles. Art. 37 E 'void and of no effect any agreement whose object was to conceal part of the price of the sale of properties, or all or part of the surplus value of a share swap. As a result the seller and the permutante, creditors of a balance, can not sue for payment than is stipulated in more 'of the value stated in the act. Likewise, any amount paid as a result of the stipulations of that nature, is subject to repetition. In case of division between forensic or forensic, if after taking action is observed, simulation of charged adjustment of the forensic, the Registrar shall inform the Office of the Land Registry to suspend or cancel the perfecting register for lack of authorization of the Council of XII. PART II - Special rules for the application of the tax on civil acts SECTION I Contracts for consideration Art. 38 Taxes on transfers for consideration are applied on the basis of prices and of the prices agreed with the addition of the burdens as payment are agreed to be borne
of buyers. Art. 39 A transfer which includes goods of different nature q alora is not given a separate price for each species, it is subject to more 'serious tax. Art. 40 At the hereditary undivided share sales, the sales of hereditary reasons and to adjustment of quotas between condividenti, the proportional tax applies established by 3 tariffs, regardless of the nature of the transferred assets. Art. 41 In the tax divisions is applied to values ​​in the goods that form the individual grants, without deducting debts. The property places outside the territory of the Republic the fixed tax is applied. If the division concerns only part of the substance in communion, the tax applies only on this part. The tax on the increased allowance at the rates of 28, is due as a as sharing receives more 'than what corresponds to his co-ownership rights. The as sharing subject to the obligations set out in Article. 5 that follows in fact a fee higher than the right value, must obtain the authorization of the Council of the Twelve and pay the special tax of five numbers to be calculated on the major check or balance. Art. 42 The appointments statements mere purchaser of the person, for which you made a purchase or other contract, are subject to the tax established by the n fixed. 42 in tariffs, only when the power to make the appointment has been expressly reserved to the act which contains the purchase or the contract, and the declaration or the appointment is made within a deadline of five days, by application registered in that period . In the absence of any of the extremes mentioned above, the statements are subject to tax according to the nature of purchase or contract to which they refer. Art. 43 The proportional tax on leases and subleases is due to the accumulation of fees and the amounts agreed upon for the duration of the lease and sublease. In life leases the tax is applied to a capital that is established with the indicated criteria art. 19. It is due to the higher tax in case the rental fee is fully or partially paid for anticipation, and even when the tax is productive for the benefit of the tenant interests. Art. 44 The tax settlement on barter contracts between private and Ecc.ma Chamber, is as follows: 1) if the exchange takes place at par, it collects the tax imposed on a single value and dividing by two ,, redistributing the tax itself halfway between private and state; 2) if the exchange does not take place at par, it is liquidated tax or value until the competition and exchanged goods, and therefore: a) if the private nature achieves in case of valuable items and is divided by two; b) if the private follows naturally less valuable assets the tax is applied on the latter divided by two. Art. 45 In the conclusion of a legal transaction if another store is set out, this is subject to tax in the case that the statement serves to determine the contents of the first, or if the document serves as evidence of the store's content itself . Art. 46 A contract already subject to progressiv or proportional taxes provided for in the tariff is no more 'liable to tax in the event of a further conclusion or statement. Art. 47 A transfer of assets which, according to the intention of the parties, it is done to enrich only one of them is considered in the sense of this law, as dnazione throughout its amount, even if the transfer follows form a contract for pecuniary interest. The pledges are treated as donations. The waiver of rights in rem are considered donations. Art. 48 In the donations the tax is calculated on the gross value of donated goods without deduction of the weight assumed by the donee. ARt. 49 donations in the act shall specify the exact family relationship between the contracting parties and mention, if between them has intervened previously donation made in the manner provided for in Art. 52. Art. 50 The dowry that is the bride with its fixed assets is subject to the tax referred to in 53 of the tariff. The tax on lucri becomes chargeable only when they occur devolution. Art. 51 If the checks received by the donee, in preparation for their marriage, are, for failure to carry out this, then sold, the tax is refunded as long as the demand for repayment be made within one year of the act of cancellation or ata termination of the bed. Art. 52 The registration taxes on donations are applied for each share of the donation and the application of different rates to individual units are added to the donations made earlier
from the donor to the donee. tax on the amount so determined shall be deducted the amount of taxes on previous donations, paid according to the measure of this law. To count the effects of previous donations otai must submit to the Office, together with the archival copy, a statement of the front donations from the qu prove all statements relating to the same donations. In tax settlement it must take account of these statements and the donations that resulted from other factors or news, even if not declared by the parties. PART III - Claiming SECTION taxes The deadline for registration - tax payment - Penalties - Failure to register the effects - Requirements. Art. 53 The presentation of documents to the register must be executed within a period of thirty days from the date of each act. For the acts done abroad, if they contain transmissions of buildings or existing property rights in the Republic, or movable property, the deadline for registration is 180 days. Civil judgments, the Authority's decrees to Giudiziar and arbitration awards, must register within 30 days of their publication. The devolution of dowry and the fulfillment of the conditions attached to contracts, must be reported daglinteressati within ninety days starting from the one of these conditions occur or the date of execution of the contract. If those terms are to expire in n days which the Office for the provisions of the official calendar, or for any other reason, is not open to the public, means extended to all non-festive day. Art. 54 The obligation of submission of documents to the registration and tax payment is due: 1) to notaries for the acts they drafted; 2) to the Notary for Acta, decisions taken by his Ministry; 3) the contracting parties to private contracts with or without authentication; 4) the Clerk of the Court for all judgments, decrees, judicial orders and all acts that are made or received by him with his speech and that must be recorded. Art. 55 In the acts signed between the State and individuals, taxes are paid by the buyer, transferee or deliberatario, sales, transfers, awards and other forms of alienation of movable and immovable property; the tenant in the lease documents; d contractors, jobbers and contractors in procurement contracts, piecework or companies and their securities; part of the debtor in the obligation; Part released in receipts and other resolutions; in all other cases a common load Treasury and individuals who contract with the State in the interest reason in the respective contract, except for the part of the tax due to the State, the provisions of Art. 73. Art. 56 No recording can be performed without the prior payment of the tax. The non-payment has the effect that the presentation of the act, though physically made, it is considered as not taken place and the deadline is due penalty of late registration. Art. 57 The receipt of fees for the recording is on the original purpose of public and private documents and copies of foreign documents to be returned to the interested parties. It must indicate the date of the recording, the volume, the register number and the amount of tax in full. For individual acts, the facts in the original, the recording ends are reported without any other tax, on each original. Art. 58 The notary, the notary to Acta and the Registrar of the Court, which did not subject their acts to the registration formalities within the period prescribed in Art. 53, are subjected on their own, for each offense, to a fine equal to half the amount of all taxes due on acts not registered, subject to recourse to the contracting parties, when they have not been somministrat funds to pay the registration fees. This penalty is reduced to one tenth if the registration is made within ninety days from the date of the act. The provisions of this Article shall apply for the late registration of acts privately and for the late declaration of distributions of lucri dowry and dell'avveramento of the conditions attached to contracts. The minimum of the criminal covered by this Article and in any other case not provided for therein, may not be less than the sum of L. 5,000. Art. 59 E 'forbidden to Judges and Clerks to receive on deposit acts unregistered or to issue measures under those acts if they have not been registered before. The failure to register documents produced in court must
detected ex officio by the judge who must rule out the act itself from the file of the evidence. Art. 60 The notary, the notary to Acta and the Registrar of the Court can not in any order release to the original, to copy or extract any act subject to registration or if such has not been registered before. In all copies and extracts should be mentioned recording performed and its data. Each contravention of the provisions of this Article shall be punished by a fine of 5,000 pounds worth. Art. 61 After three years of registration of the act is prescribed the right of the state to change the dll'imposta erroneously applied and liquidation of the taxpayer's right to request repayment of sums paid in more '. Art. 62 After the lapse of ten years is prescribed state action to achieve the tax payment and pen cuniarie due to acts not registered. However, these can not make use in court or at a public office without the prior payment of taxes and without the corrispndente recording. If the act is entered or set out in other notarial acts or privately you place, despite the course of the decade, the application of tax owed on the act or statement added. Art. 63 The course of prescription established above is discontinued effective with the notification act done by means of cursors before the expiry of the terms, or by making an appeal to the Law Commissioner as provided in Art. 72. SECTION II Form of registration Art. 64 An act, to be submitted to the registration formalities, must be submitted to the Office of the original registry. Art. 65 An applicant for the registration formalities must produce to the Office of the Register, along with the original, a certified copy of the act, written on stamped paper, as required by Art. 28 of the Law on the stamp, which copy should be kept in the same office. This obligation does not lie with the Registrar for the registration of judgments, decrees and other civil acts. Art. 66 The acts and documents not subject to registration at fixed rmine, or from abroad, which must be produced in court or in the files of the Chancellery of the Commissioner's Court, are subject to registration by applying brands revenue corresponding or by ordinary declaration value. Tax stamps must be canceled only by the Registry with special cancellation. Art. 67 The Registrar may not proceed with the registration formalities of acts that were presented devoid of the archive copy. Art. 68 For foreign acts is considered as an original copy came from abroad, which is deposited in the office. Art. 69 The records should contain all the key elements of the act and be carried out in the manner provided by order of the Secretary of State for Finance on the proposal of the Director. SECTION III Procedure coercive - Decision of the court disputes and grievances. Art. 70 The State has privilege for the collection of taxes on movable and immovable property, which are the subject of contracts. Art. 71 The coercive collection of taxes and fines provided for in this Law is done by sommarissima procedure established by Law 30 August 1873. Art. 72 The decision of the court disputes, riguardnti taxes and fines imposed by this l gge, it is the commissioner's Court with the limits laid down in Art. 32. The taxpayer may nominate judgment ordinary recourse to the Law Commissioner, which in the latter case decided in line arbitramentale and without appeal. SECTION IV Free registration Art. 73 are registered for free: 1) Acts and contracts entered into in the interest of the Most Excellent Room or Public Administration for that part of the tax which according to Art. 55 should lie on State resources. 2) The instruments of Mutual Soccors companies and cooperatives non-profit-making. 3) Acts and decisions in the cases of manoregia. 4) Acts and decisions in disputes relating to employment under Art. 8 of the Law of 12 June 1953 and 15 of Art. 7 of the Law 17 February 1961 7. 5) The acts and decisions of the Arbitration Commission of agricultural and Appeals Commission dense. 6) The acts and decisions in cases in which the Ecc.ma Room is a part. 7) The acts and decisions in cases where it is part of the Institute for Social Security. 8) The acts and decisions in cases brought by the State Tax Office for the collection of taxes.
9) Acts and decisions in cases brought by the Office of Civil State. 10) The acts and decisions related to the electoral law. 11) The acts and decisions relating to the protection and guardianship. 12) Any act for which the law provides for the exemption from tax. Art. 74 are exempt from registration: 1) Acts issued by the Public Administration when they are not specially designated in the attached rate. 2) The payment orders on the Treasury. 3) Acts and documents for the application, liquidation of state taxes and receipts of these taxes. 4) The receipts of employees on salaries, pensions, allowances or anticipation. 5) The receipts for the fines and court costs. 6) The documents required by the Public Administration only for the purposes of office or in the interest of public service. 7) The offers made at public auction. 8) notes and receipts for collection of goods or money exclusively for charitable purposes. 9) Acts and documents required for admission to compulsory schooling, or for admission in the services of the Social Security and medical prescriptions. 10) The accounts and guardians justifications. 11) Acts in criminal matters. 12) The attorney ad lites. Art. 75 The acts provided free of charge Art. 73 or other laws, are subject to payment of a fixed minimum penalty provided for by the last paragraph of Art. 58 of the Act if they are submitted for registration after the deadline in Art. 53. Art. 76 This law, abrogating the Law March 14, 1918 and subsequent modifications and innovations to the same, subject to the provisions in special laws not covered, shall enter into force on 1 January 1982. Our Residence, this day of 16 November 1981/1681 tHE CAPTAINS REGENT Mario Rossi - Ubaldo Biordi tHE SECRETARY oF STATE FOR INTERNAL AFFAIRS Alvaro Selva TABLE "A" RATES oF TAX REGISTRATION No. SUBJECT oF TAXATION Remarks fixed Size Sets prog.% prop.% 1 Sales , disposals, Al # 1 - the settings relegation ste and go late calculate other contracts on the transfer price and the other for consideration including the added fees charged to the purchaser giudicazioni judicial auctions, or the transferee because they are not right rio the applicable rates of species-arranged MENT voices them: the art.38. 1) immobi- them goods, property rights, rights of usufruct and use and the right of permanent water, as well as of the right to scava- king and to take materials by third kidney: for taxable up to 5 per L.1.000.000 tax plus L.1.000.000 7 2) of movable property; 2 3) cattle, produced agricultural goods and you; 1 4) of shares in companies; 0.75 5) of hereditary reasons (Ranked # 3 of the fare); 6) Annual lease rights (Ranked # 6 of the tariff); 7) Annuity, census, mance or pensions (No.7 of the rate); 8) of loans (the rate Ranked # 9); 9) (rent Ranked # 19 DEL- the rate); 10) contracts for re scossioni of duties, fees and rents (Ranked # 21 and 22 of the fee); 11) contracts (Ranked # 24 fare); 12) of vessels. 0.10 2 Exchanges: At 2 - The im- 1) of properties located property applies (as for twenty to the part of you say, exchanged goods that has higher value. 2) of rural land which has not manu- tured when they are nearby and the value of each immobi- the commuted does not exceed L. 1,000,000. 3 3 Sale of shares At # 3 - The hereditary im- indi- mail is applied if, sales of AC according to the hereditary rights. 3 of article 38 provisions. Equalization of Quo- you among condividenti. 3 4 mendations in pay- ment (such as sales). 3 5 Compromise of sale of real estate, where there is consent of the parties on the thing and the price, ni rescissio- and recesses by them (such as sales of properties) 6 im- Concessions At 6 - The im- furniture lease, mail and freight prepayment is applied CES-ca with emissions standards of the rights established DAL- owed much to the art.21. directory that Euro- tilista (as for sales of real estate) 7 Annuities simple and Al 7 - The im- annuities, census: it is applied to) the constitution and reinforced with transfers standards established by the consideration; 2 articles 18-19- b) resolution. 0.50 20. Where the provision is made in the consideration of the sale of immovable, movable property, receivables it may be attached to im- posed established by 1 of the tariff. 8 Loans, open- At 8 - From ture calculated sul- current accounts, the sum ob- sbor- obliga- sata or promes- sums and knows value and re trattan-, delegations doses of things
ni, innovations and different from DA reconnaissance of naro, the value debts. 1 King venal thereof. 9 Sales of receivables. 1 At 9 - The imported mail is applied ca with standards DAL- the art.22. 10 extensions as well at 11 - From simple to the payment of arrears calculated on the sum chin. 20,000 added capital coming accrued interest, if the spe- and accessories. The setting is apply regardless of the number of sponsors and will never exceed half of the main set. 11 Sureties, even solidarity provided by one or more 'persons cumulatively for a third person. 0.33 12 guarantee deposits (see also 15). 0.50 13 pledge Constitutions. 20,000 14 Consents of mortgages ca: a) debtors data with Act's separate from contentious contract you fulfill the obligation. 20,000 b) data from third parties (such fide- jussioni). 15 Constitutions of mortgage or pledge or deposit nal cauzio- warranty caries bank operations or change them or other business. 0.30 16 Consents to spark At 16 - It will be cellazione, reducing the tax or restric- tion under 17 will re-mortgage or when it is not justified complaint to the right or to the degree the hypothetical extinction load. 20,000 of the obligation nection with the relative im- mail pa-. It will not be per- ceived the imported mail in the case of con- ditional credits for which you were not Verifi- checked the condition. 17 Receipts and Al 17 - From other attestations calculated sul- tions carried the sum Guito pay- capital receipts to or other way to extinction by the adding of interest tion of a determined will, of expenses context pecuniary and accessories. In compensation, and compensation of the respective tions set the debt between two persons is applies on the amount we debitri- one o'clock MENT Debt May the other. 0.50 giore which is left extinct. 18 of 20,000 commodato contracts. 19 Rent and Su- At 19 - From baffitti, calculated Se- lo- cations and the Su- condo blocazioni standards. 1 of Article 43. 20 Departures in use. 1 21 Contracts for Al 21 - The withdrawals are tax duties, fees apply sul- and annuities average premium means of the amount of the prize or award and hiring ro in cumulative sales. 1 reason for the duration of the agreement and on major contractual revenues. 22 Contract for Al 22 - The levying of tax is ap- duties, dirit- fold on you and annuities in sum promes- sum determined knows dall'assun- born and they tore CES. sions. 0.50 23 provision of work contracts. 0.50 24 Contracts and al-Al 24 - From tri similar con- calculate the con- tracts for a total price constructions, re-lowing. parazioni and transport, for periodic injections or supplies and their supplies. 1 25 food vouchers At 25 - From tari. 0.30 calculated on the format estab- lished rules on capital DAL- article 19. Redemptions At 26 per- 26 - The tax is dependent Guiti in-law of covenants apply to the recovery con- reimbursement sum kept in sata acts. If the properties prohibit sale and redemption in the end they will run out of time indicated. 0.30 runs a small river transferee or for only part of the sold properties, apply the imported mail as for sales. 27 anticresi or Al 27 - The sales tax is the debtor belonging to the fold of the capital or the creator of such goods immobi- sum of them to the 'interests Se- condo extinction because of debt. 3 is declared in the year. 28 Divisions: I - a) up to competition of the right of each portion attributable vidente conditions; 0.30 b) for further checks. 3 II - free inter (as per DO- nations) 29 company contracts As at 29 - II - civil and commercial: The pro- portional tax does not apply to the company's tera envisaged ste in subparagraph d) of Part I - for which the settings are fixed ap- plica referred to in letter a) - I. - the Constitutions: a) if the substance social room is not determined; 20,000 b) with conferment: A) the immovable; 4 B) of other assets or DA naro. 2 c) financial corporations; 0.50 d) companies having their registered office and legal recognition exclusively abroad. 20,000 II - the capital increases and the merger of companies: (1 the same if the tax calculated on the amount of the increase of CA- capital of society that founded gift). III - Transformations or other statutory changes. 20,000 IV - Issuance of ob- obliga- or other debt securities. 1
V - Withdrawal of some partners persisting now for each withdrawing 20,000 and more 'to the reward given to those who recedes. 0.75 VI - Dissolution and, for the allocation of substance cial assets, (the same divisions of taxes). VII - Extension of the duration of the company (see. Point III). 30 Waiver of inheritance is if made by deed note- rile both at the Can- Chancellery of the Court. For each resigning. 20,000 31 Inventories, constatazio- At 31 - The ni and the like, tax records are affixing and removal apply to tion of seals. 20,000 each the recovery in international broke the minutes. 32 Lodi arbitration. 20,000 33 Procure or mandates - At 31 - The For each client to proxies or agents. 20,000 lites are exempt from registration (cfr.art.74). 34 Constitutions of servitude 'above properties. 20,000 35 Deposit of records and documents, whatever the number, I noticed pressure. 20,000 36 Wills and their re- voche. 20,000 37 Acts or opening minutes of head- minds secrets. 20,000 38 Acts AND TRANSFERRING will undergo the condition precedent. 20,000 39 Donations inter vivos subordinated exclusively to in event of death. 20,000 40 Constitution of equity At 40 - If ammonium ecclesiastical with the Balance of goods own personal cost-nio is it in whose interest lished by at are made. 20,000 three people will also be equipped vute the im- posed estab- lished for donations. If it is cost-lished in part DAL- the interest was and in part by high personnel are ap- plicable respectively the sets fixed knows and that of self-giving. 41 Transitions stipu- At 41 - late just to undermine what terms should the transition to prevent a judge contain uncle. 20,000 TRANSFERRING you to movable or immovable property, promises to pay sums or receipts, will apply regardless related taxes yourself in the present tariff ago. 42 Statement of appointments as well, and always ple of the commissioning persons in acts or contracts. 42a Acts of ratification or confirmation of acts already registered or renewal of Attraction for you because of nullity or otherwise tive model without any addi- tional change to the ob- jects of the Con- vention and their prices or values. 20,000 43 Rescissions pure and simple, made with authentic instruments, within three days of the estimated pulazione acts that rescindono. 20,000 44 authentications made by notaries Signatures in private scriptural King - for each notarized signature (e- scluse the authentication tions in anticipation sti acts in Tab.B). 20,000 Other authentications. 20,000 54 Notarial acts and acts for Al 45 - I do not understand private contract covered by the present gift you even rate and not includ- acts are the exemptions. 20,000 expected DAL- the art.6. Acts 46 civilians and stragiu- ruling, of any kind documents not covered by this tariff and not included in the exemptions, when you fit into public or private acts subject to registration jets. 1000 47 Acts and documents of all kinds which, although exemption from registration will by their nature or by provision of law, pre resent voluntarily to register. 1000 48 Decrees of voluntary jurisdiction of the Authority judicial ria. 20,000 49 Decrees of emancipation. 20,000 50 Judgments and arbitral awards issued by them from the Judicial Au- ty. 30,000 51 Expert opinions, estimates, arbitration and technical reports. 20,000 Asservazione from giuramen- to them. 20,000 52 cards will Se- shore. 20,000 53 marriage contracts: 20,000 At 53 - The a) establishment of tax dowry with assets belonging to apply bride. as the b generosity and self-giving indicate ni rules contained in the contract al-ed wedding stretch the art.50. (As for donations) c) lucri dowry (as for donations between spouses) 54 Donation (as for sequences). TABLE "B" MAKE REGISTRATION OF VEHICLES ON CHANGES Art. 1 The contracts, sales representation or alienation of motor vehicles or mobile registered with the PUA, of Law 04.08.1962 and 03.17.1966 DR n .9, involving transfer of the same in the State or in the State from abroad or from abroad State, are subject to registration tax of which the following rates: 1) mopeds, motocarozzette, cycles fitted with an auxiliary motor, tractors, machines and agricultural trailers, and motorcycles up to 350 cc. L.20.000 of displacement; 2) motorcycles with engine capacity exceeding 350 cc. L.30.000; 3) cars, mixed-use cars and buses up to 7 HP tax 30,000 L.
up to 13 HP tax L. 35,000 up to 20 HP tax L. 40,000 to L. 30 HP to 40 HP tax 50,000 60,000 Tax L. up to 50 HP tax L. 75,000 up to 60 HP tax up to 90,000 L. 70 HP tax L. 105,000 up to 70 HP tax L. 120,000 4) trucks, three wheelers and for specific transport vehicles do things up to 7 q.li flow L. 30,000 up to 15 q.li flow up to 35,000 L. 30 q.li flow L. 50,000 up to 50 q.li flow L. 65,000 up to 80 q.li flow L. 80,000 to L. 100,000 120 q.li flow up to 120 q.li flow L. 120,000 5) trailers and semi-trailers for specific things up to 15 q.li flow transport up to 30,000 L. 50 q.li flow L. 40,000 up to 100 q.li flow L. 60,000 up to 150 q.li flow L. 80,000 up to 150 q.li flow L. 100,000 6) road tractors, cranes in general and for roadside assistance, vehicle equipped for camping, fire engines and vehicles for special purposes generally unsuitable anyway transport of things up to 20 HP tax L. up to 30,000 L. 30 HP to 50 HP tax 40,000 60,000 tax L. up to 70 HP tax L. 90,000 up to 90 HP tax L. 120,000 up to 90 HP tax L. 150,000 7) use camping trailers, trailers for transport of boats, trailers for transport of single cars or at most two motorcycles and trailers for special purposes generally unsuitable anyway for transporting L.30.000 things. Art. 2 The mixed-use motor vehicles for the transport of people and things, are subject to the rate of corporation tax that is more 'advantageous for the tax authorities. Art. 3 I used vehicles registered for over 6 years from ta of the transfer are subject to tax reduced by 50%. Art. 4 The collection of the taxes covered by the upper table is via the SFP for a register of registration formalities as provided for in art. 9 of the Regulations for the application of the Law on Registry fees. The supervision of the recordings is entrusted to the Director of the Registry who also imparts the related implementing provisions. TABLE "C" central government RIGHTS Art. 1 'established a public tax law, to be collected by the Office of the Register of Mortgages, acts, certifications, surveys, investigations and operations in general carried out in the interest of the public of the Conservative' office of the Register of Mortgages, determined as the following rates: 1) issuance of certificates, extracts, copies of documents filed in the office or performed formalities, (per sheet) L. 5,000 2) information mortgage or other formalities ( for each match) L. 1,000 3) procedural rights in cases of manoregia, (cursorile for each notification and for each stage or level of the proceedings) L. 5,000 4) compile optional office, on behalf of the parties concerned, the documentation for the completion of f rmalità, (1 sheet for each document or part of it) L. 5,000 RULES fOR tHE APPLICATION oF tHE LAW oN tAX REGISTRATION Art. 1 in all cases in which the tax must be paid simultaneously with the formalities conservative nn i traprende recording act without the prior payment of taxes paid, since he is the only responsible to the public administration of the entire tax which is described recording. Art. 2 All'esibitore acts who present themselves at registration, the Registrar shall issue a receipt detaches from the special receipt book of deposits. Art. 3 The Conservative holds a receipt book to mother and daughter all'annotamento for the presentation of those acts that can not be registered immediately. Since this register is disconnected you a receipt indicating the number of acts and the amount deposited. The receipt must then be returned to the Registrar for the return of original documents registered. It said receipt book is also intended to issue receipts for the collection of taxes or fees for future operations or formalities. Art. 4 If the Registrar shall register the acts without the simultaneous presentation of the archive copy, prescribed by art. 65 of the Registry Act, or accept incomplete copies, it is held because of the expense required to complete training or copies thereof. Copies of the documents shall be accompanied by all the annexes, which are an integral part, and are recorded on intelligible characters and no slugs, blanks, erasures or retouching. Art. 5 The Archive of copies, equipped by the Conservative record of registration followed, to be attached on desto margin of the first page, are distinctly grouped into sets in chronological order. Art. 6 E 'strictly forbidden to the Registrar to release copies or
extracts of public documents registered, or allow the content of such acts will take note. If the Conservative, violates this provision, it is responsible for paying all'Ecc.ma House and the attesting notary, respectively, double the stamp duty payable on copies and notary fees. The Registrar may issue only copies of private and foreign lodged in his office, on payment of the prescribed rights central government by the requesting authority. Art. 7 After 30 years from the registration formalities, the copies referred to in Art. 65 of the Law on the Register, are deposited, by the Conservative, in a special archive. Art. 8 For the recording of the proceedings, and for the collection of taxes and fines, a Recording or to the registration formalities is required. This register is also used to write down: 1) appeals in duplicate to the Commission for the adequacy of the values ​​in order to terminate the term of the prescription; 2) the presentation of repertoires for visa annual, in art. 14 of this Regulation; 3) the allegations of inheritance in art. 26 of the law of inheritance; 4) the denunciations of fulfillment of conditions set out in Article. 53 of the Registry Act and art. 26 of the Law on Inheritance Tax. In such cases, the record by means of a specific declaration to be made by the Registrar, at the current date, on the register with number subordinate. Art. 9 For the formalities of registration of instruments of transfer of vehicles listed in Table "B" attached to the Law on Registration Tax, and to acts concerning c ntengono constitutions, amendments, redemption of debt securities or rights of any kind on vehicles, it has set up a special registration formalities whose volumes are consecutively numbered and marked with the letter "a". Art. 10 The records formalities set out in articles previously employed ones, before they are put into use, must be numbered by sheet and signed in the first and last page of the Secretary of State for Finance. Records must be kept with clarity, precision and regularity. The records must be made day by day, without leaving blank spaces; each entry will have a progressive order number, whose series is renewed annually. In each day, made the recordings, the Registrar shall affix the "CLOSED" with the following formula: "Closed day It 'absolutely forbidden to register any act or complaint or affix any closed edge of the register and for m zzo of slugs. touch-ups, scrapes and slugs. Art. 11 I noticed, at the Acta Notary and the Registrar of the Tribunal shall hold a special repertoire on which enroll, in chronological order, all the acts that they must subject to registration are also prohibited. Art. 12 the repertoire must include the following information: 1) the serial number; 2) the date of the act; 3) the nature of the act; 4) the names and surnames of the parties, their paternity, citizenship and their address; 5) a brief indication of the content of the document; 6) all data relating to the registration performed. Art. 13 of the repertoires sheets must be numbered and signed by the Law Commissioner. Art. 14 I noticed, the Archivist State, to the Acta Notary and the Registrar of the Court are obligated to presentar repertoire in January of each year the Office of the Register of Mortgages, which the states do endorse the number of registered documents, or declaring that It took place no inscription, and ensures that all acts described in it have been recorded. For every act not enrolled in the repertoire, or in writing to the order of date, or brought back to slugs, and the lack of some of those required by art. 12 we incur the penalty of L. 10,000. Failure or late submission of the repertoire to the Office of the Mortgage shall be punished by a fine of L. 20,000 penalty. Such fines are levied by the application should of brands from stamp corresponding value from zero by the Registry on the edge of the trade repository in the side of the saw. Art. 15 At the annual endorsement of the Conservative repertoires, performed the findings with the register of formality, detects discrepancies and fines incurred, pr nde took note of the presentation on the formalities of registration as follows: "The day ..... .......... Given the repertoire held by Mr Di followed that statement are mentioned contraventions detected from the examination of the repertoire. the note of the presentation of repertoires must be the crypt to immediately subordinates numbers after ' last recording and after the last closed.
The presentation took place in the repertoire must also result from special statement on the same repertoire. After the deadline for the presentation of the repertoire to the seen, the Conservative I shall immediately call a notary or offender officer, inviting them to submit within 30 days of the repertoire and the contemporary payment of the fine incurred to complete the art. previous. unnecessarily After that time, the Conservative report to the Council of Twelve. Art. 16 At the notary or official who fails to comply within the next 10 days with the provisions of art. 15, the Council of Twelve Authority has fixed the suspension of the profession or assignment to the maximum period of one year and in case of recurrence up to 5 years. Art. 17 The Registrar is required to keep in the appropriate Recording or Notaries and officials who have seen the repertoire at the annual. Art. 18 The proportional or progressive taxes due on acts linked to the condition, those on dowry lucri and taxes on donations subject to the possibility of death, which, in accordance with art. 10 of the Registry Act, nn are due immediately, shall be entered in a special register. Of that register are noted also taxes payable depending on the provision contained in the second paragraph of Art. 15 of the aforementioned Registry Law. The Registrar shall, under his personal responsibility, to make annually the necessary investigations to ascertain the eventual repayment of the tax held over. Art. 19 This Regulation repeals all previous on the matter and shall enter into force on 1 January 1982.