Us Captains Regent of SAN MARINO the most Serene Republic of San Marino having regard to article 4 of the constitutional law No. 185/2005 and article 6 of the Act Qualified # 186/2005;
Promulgate and send to post the following ordinary law approved by the great and General Council at its meeting on 21 DECEMBER December 20, 2016 2016 # 143: GENERAL STATEMENT of LAW of the STATE and public entities for the financial year 2015 Art. 1 (extraordinary State Changes) 1. Extraordinary changes are approved and accounting to State General Statement for the year 2015 that are summarized in the Congressional Resolution # 16 of July 26, 2016 (annex "A") and the accounting records of Congressional resolution # 22 of July 7, 2016 (annex "B").
Art. 2 (variations extraordinary public bodies) 1. Extraordinary changes are approved civil aviation authority statements and maritime navigation and the State of the games provided by resolutions of the Executive Committee of the Civil Aviation Authority and maritime navigation # 2 of April 22, 2016 (annex "C") and the Board of Directors of the State Agency of the Games # 1 of April 26, 2016 (annex D).
Art. 3 (approval of the State and public bodies) 1. Are approved in accordance with article 58 of the law 18 February 1998 # 30, the State General Statement for the year 2015, as set out in article 55 of law (annex "E") as well as General statements for the same financial year of the Institute for social security (annex "F"), the Azienda Autonoma di Stato for public services (Annex G), the Autonomous status for public works (annex "H") of the University (annex "I"), San Marino national Olympic Committee (annex "L"), the Azienda Autonoma di Stato Centrale del Latte (Appendix "M"), the civil aviation authority and maritime navigation (Appendix "N"), the State Agency (Annex "or") and the post office San Marino (annex P).
Art. 4 (Maintaining active compounds) 1. Active residues still lit on-balance sheet are maintained until the State Congress it should expunged pursuant to article 66 of the law February 18, 1998 # 30.
Art. 5 (Merging residues) 1. With effect from the current financial year is authorized:-on Chapter 20 "General income tax" and 1-3-2870 "Tax Refunds tax authority on chapter" of an active and a passive residual cumulative residual referring to years 2013/2014, concerning the levying of General income tax and tax refund tax authority;
-on Chapter 260 "imported goods" and tax 1-3-2890 Tax Refunds on the cap. "imports" an active and a passive residual cumulative residual referring to years 2013/2014, regarding the raising and repayment of the duty on imports;
-on Chapter 261 "tax rebates Adjustment on goods imported" from an active compound 2013/2014 years concerning reported cumulative correction of tax rebates on imported goods;
-on chapter 262 "Increases the tax on imported goods on previous exercises" an active compound rollup referring to years tax increases 2013/2014 concerning imported goods on previous exercises;
-on chapter 280 "special tax on petroleum products" from an active compound rollup referring to years 2013/2014, concerning the levying of special tax on petroleum products;
-on Chapter 420 "penalties tax authority" of an active compound 2013/2014 years concerning reported cumulative fines levied tax authority;
-on Chapter 3/1/2695 "doubtful accounts" from a passive residual cumulative referring to years 2013/2014 on the provision for impairment of receivables;
-on Chapter 3/1/2860 "solidarity contributions to Art. 6 l. 22/1/1993 # 9 "a cumulative reported to 2013/2014 on passive residual payment of solidarity contributions;
-on Chapter 3/1/2880 "tax rebates and other" passive residual a rollup for years 2013/2014 relating to the payment of tax rebates and different.
Art. 6 (disposal of waste products of doubtful receivables deemed active and difficult exaction) 1. After the deadline set by article 65 of law February 28, 1998 # 30 are eliminated from the balance sheet the active compounds relative to doubtful and difficult exaction incoming members and their corresponding debts entered in Chapter 1-3-2695 "doubtful accounts".
2. the claims deleted are shown in the balance Sheet under the item "Fund active residues eliminated".
3. the eventual recovery of amounts is recognised on the relevant budget chapter into account competence of the year in which it occurs and is recorded as gain on active.
Art. 7 (bad debt) 1. For the financial year 2015 economies occurring on waste related to Chapter 3/1/2695 "bad debt" resulting from the Elimination of the active compounds bad debt and the active compounds collected, shall be part of the amount of waste.
Art. 8 (maintenance of public sector bodies perishing residues) 1. The Enlarged public sector Entities are allowed to defer to the abatement of waste still lit on conforming deliberation of the Board of Directors.
Art. 9 (approval of the liquidation Azienda Autonoma di Stato dairy management and acquisition budget balances) 1. In article 6, paragraph 2, of the Decree-Law November 3, 2015 # 161 is approved the settlement Statement of Autonomous status for Central management of milk at the date of cessation of activity laid down in article 2, paragraph 1, of the aforementioned decree-law, as amended by Decree-Law November 18, 2015 # 168.
2. A partial amendment of the provisions of article 2, paragraph 5, of the Decree-Law November 3, 2015 # 161, in view of the date of cessation of milk plant continued to December 31, 2015 pursuant to Decree-Law No 168/2015, acquiring on the State budget of fiscal balances, cash and of the findings of the statement of liquidation takes place in the performance
2016 according to operating modes provided financial by resolution of Congress of State # 27 of July 26, 2016 and its connecting tables annexed (Annex Q).
Art. 10 (entry into force) 1. This Act shall enter into force on the fifth day following that of its legal publishing.
Data from our residence, 21 December 2016/1716 d.F.R.
The Captains Regent Fabio Berardi Marino Riccardi – SECRETARY of STATE for HOME AFFAIRS Gian Carlo Venturini
