Source: https://www.global-regulation.com/translation/san-marino/2984171/which-establishes-tax-on-income.html
Timestamp: 2018-10-23 14:18:46
Document Index: 568569504

Matched Legal Cases: ['Art. 1', 'Art. 2', 'art. 1', 'Art. 3', 'Art. 4', 'art. 3', 'Art. 5', 'art. 19', 'Art. 6', 'Art. 7', 'Art. 8', 'Art. 9', 'Art. 10', 'art. 7', 'Art. 11', 'art. 78', 'Art. 12', 'Art. 13', 'Art. 14', 'Art. 15', 'Art. 16', 'art. 18', 'Art. 17', 'Art. 18', 'Art. 19', 'Art. 20', 'art. 76', 'Art. 21', 'Art. 22', 'Art. 23', 'Art. 24', 'Art. 25', 'art. 41', 'Art. 26', 'Art. 27', 'Art. 28', 'Art. 29', 'Art. 30', 'Art. 31', 'Art. 32', 'Art. 33', 'art. 28', 'Art. 34', 'Art. 35', 'art. 16', 'Art. 32', 'Art. 36', 'art. 16', 'Art. 37', 'Art. 38', 'Art. 39', 'Art. 40', 'Art. 41', 'art. 25', 'Art. 42', 'art. 26', 'Art. 43', 'Art. 44', 'Art. 45', 'Art. 46', 'Art. 47', 'Art. 48', 'Art. 49', 'Art. 50', 'Art. 51', 'Art. 52', 'art. 37', 'Art. 53', 'Art. 54', 'Art. 55', 'Art. 56', 'Art. 57', 'Art. 58', 'Art. 59', 'Art. 60', 'Art. 61', 'Art. 62', 'art. 26', 'Art. 63', 'Art. 64', 'Art. 65', 'Art. 66', 'Art. 67', 'Art. 68', 'Art. 69', 'Art. 70', 'Art. 71', 'Art. 72', 'Art. 73', 'Art. 74', 'Art. 75', 'Art. 76', 'art. 25', 'art. 41', 'art. 64', 'art. 41', 'Art. 77', 'Art. 78', 'art. 11', 'Art. 79', 'Art. 80', 'Art. 81', 'Art. 1', 'Art. 2', 'Art. 1', 'Art. 2', 'Art. 78', 'Art. 78', 'ART. 78', 'ART. 80']

Machine Translation of "Which Establishes Tax On Income" (San Marino)
Which Establishes Tax On Income
Original Language Title: Che Istituisce L'imposta Sul Reddito
Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17009599.html
LAW ESTABLISHING INCOME TAX 16 March 1922 No 10 Of the tax base, exemptions and tax assessment. Art. 1. - Every income, owned by anyone, is subject to tax when it is produced in the State or is owed by individuals, companies or entities that have in the Stat domicile, residence or office. Art. 2. - For the effects of the previous article are considered income that are produced in the state: 1) the income resulting from the acts stipulated in the State or dependent inscribed Office Mortgage securities; 2) the proceeding income from land and buildings included within the borders of the State; 3) income consisting of the salaries, the pension, the annuity, by the interests and divideni paid in any place and by any person on behalf of the State and any other non-profit organization, company or institution in the State having its registered; 4) the income proceeding from industries, businesses, employments, professions, arts etc., Exercised in the State. And in general any income, gain or profit that can be considered included in the designation of art. 1 even if achieved for once, and as a result of random circumstances. Art. 3. - The incomes are classified as follows: Category I. - Compensation of employees any form of investment that is not in land or buildings, such as those resulting from any mortgage or unsecured, to be verbal or in the form of loans promissory notes, shares, bonds or folders of loans and the like. They are included in this category of land nature of income not dependent on condo or direct rule, although levied on fruits, or on the level of the bottom product, such as censuses, tithes and any other similar benefit. Category II. - Income from capital invested in buildings. Category III. - Income from capital invested in land. Category IV. - Income whose production they both help the capital and the work of man, such as those derived from industries and businesses. They are included in this category the special derivant income from activities which, although related to agriculture or related, exceed the normal production of the soil, such as beekeeping, farming, livestock breeding, etc. Category V. - Wages employees by man, such as those derived from professions, arts, jobs and in general from all employment and personal performance, to the exception of Category VI, and income to the production of which does not contribute for the action nor capital nor personal work, such as annuities and pensions. Category VI. - Income from manual work, such as those who profit to the workers, laborers, sharecroppers and settlers. Art. 4. - All income indicated in art. 3 are subject to a normal proportional taxation, established by 8 percent, after reduction to tax according to the following graduation: Income category I, II and III to 8 | 8 "" "IV 6 | 8" "" V 4 | 8 "" "VI 2 | 8 Art. 5. - the income of the categories I, II and III shall be subject to the imposition normal regardless of their amount. the income of categories IV and V are not subject to 'normal mposizione when the sum of the income enjoyed by those who own them, including in the calculation only those qualifying for additional taxation in art. 19, does not reach the taxable 900 pounds. when the amount of income referred to in the previous paragraph reaches the lire 900 but does not exceed 1600 lire taxable, they agree to the benefit of elle income categories IV and V, the following deductions: from L. 900 to L. 1000, L. 700 more than "1000" 1100, "600" "" 1100 "1200," 500 "" "1200" 1300, "400" "" 1300 "1400," 300 "" "1400" 1500, "200" "" 1500 "in 1600," 100 When the income of categories IV and V combine incomes of categories I to III or income liable solely up taxes, are determined by the ratio proportional deduction shares attributable to each income to admit to the benefit of the taxpayer only insofar as they relate to income of categories IV and V. the incomes of category VI enjoy the exemption and deductions referred to in the second and third paragraphs, and to this end have always considerat as income in its own right, without taking into account the income of all other species belonging to the taxpayer. Art. 6. - are exempt from the imposition normal: a) diplomatic and consular agents of foreign powers not citizens of the Republic, nor naturalized, for employees income from the exercise of their functions; b) citizens inscribed in the armed forces of the Republic with a degree lower than official for their expertise in money or in kind; c) the mutual aid societies for their income not dependent on easy use of capital. Art. 7.
- They are permanently exempt from the imposition nrmale: 1) the buildings used for the purposes of worship; 2) the cemeteries and their dependencies, whether land or buildings; 3) the buildings and state-owned land, much if app rtenenti the private assets of the state as if destined for public use, such as the fortifications, the urban and rural roads, etc .; 4) rural buildings when they belong to the owner of the land to which they serve, and are intended: a) a dwelling of those who with their work awaits the manual cultivation of the soil or to the fund's custody; b) the admission of cattle fed from the bottom product and indispensable for the working of the fund; c) the conservation and before handling of the fund products; d) to the custody of the machines and tools needed to fund growing. Art. 8. - are exempt from tax for a period of two years: 1) income from previously unproductive land, with effect from the beginning of the first crop year in which they gave a normal production; 2) the income of the newly constructed buildings, with effect from the day on which they are made habitable; 3) the income derived from new industrial establishments which might yield products not manufactured in the country or due to new industrial applications. Art. 9. - The regular assessment shall not apply: 1) to income that were once already subject to the imposition same; 2) the sums paid, however, which are the characters of the capital rather than those of the income; 3) the amounts that the consumer cooperatives, after assigning the share capital of the dividend or interest statuary, and in any case no less than the legal interest, distribute among shareholders and customers by way of repayment of part of delprezzo purchased goods. Payments which worker cooperatives, after having made the share capital the award referred to in No. 3, distribute among the working members are considered useful but not as social as a complement of wages of those members, who must be subjected to tax in any category VI. Art. 10. - The net income of the capital invested in rustic funds is determined, for each fund or constituent farm in fact or by custom a cultural unit, taking away from its gross income, calculated on the reason 5 percent of the value of the bare soil with the addition of the profit of capital employed for the proceeding by the fund run profits to the owner of the same: a) a fixed rate equal to one third of that gross revenue, in compensation for each of the maintenance fund spending , make-up of crops and conduction capital, insurance, administration and supervision and for any eventual loss; b) a variable fee, to be determined case by case, for the upkeep of premises that serve to bottom, right to the provisions of art. 7 exive prog 4. In the case of rent net income, respectively, due to the owner and the tenant is the difference between the share of gross income and the share of the above deductions attributable to each, according to local custom or special pacts defendants. Art. 11. - The net income of the capital invested in buildings is determined on the basis of three-quarters of the rental value, not included in the latter amount which the tenant must reimburse the owner for heating expenses, electrical light one, drinking water etc.. For manufacturers intended for factory use the rental value of the building is to be increased by rental value of machinery and permanent fixture of the driving force of which the mill has. With the deduction of one quarter of the rental value refers to offset all repair and maintenance expenses and any other costs or loss ventuale that the owner has to bear. Until you will not proceed to the general revaluation of which according to the progressive art. 78 buildings listed in the existing urban cadastre will be subject to tax for income inscribed in the said Land Registry without any deductions. Art. 12. - In the evaluation of the categories Income, IV and V are taken into account as much income as reliable as those alleged that the taxpayer perceives both his own name and as usufructuary or administrator, without obligation to account rendered, goods of his wife and children. Are included in income even as checks and emolu authorities that the taxpayer benefits in kind when the same are not subject to tax in another way, or should not go free under this law. Art. 13. - In the assessment of income accruing from the industries, trades, professions and arts
It takes account to a deduction of the costs of the conservation of income, such as the normal decay of the factors of production, repair and maintenance expenses for that part that does not resolve on the increase of value of the plants, the consumption of raw materials, salaries and wages of personnel, the rent of the premises leased or kept their net income subject to tax if they are owned by the taxpayer, administration expenses and taxes not established by this law. They are not regarded as costs of the Produzi it and are therefore not deductible: a) the interests of employees in the capital, are proprii the taxpayer or borrowed, unless, for the latter, the taxpayer fails to provide proof of their livelihood and provided that it is possible to taxation on behalf of the creditor; b) the amounts intended to increase the assets, capital investment and compensation for the work of the owner, his wife and children occupied in company with the owner who cohabit; c) the expenses for the maintenance and housing of the taxpayer and of the family, and in general all expenses which would constitute a simple provision of law and not a burden required for the production of income. Art. 14. - The net agricultural income which offsets the work of those awaiting the cultivation of the soil material is evaluated for each tax effect, in the sum equivalent to the net income attributed to the capital invested in the fund, and is classified in Category V when profits to the owner or tenant and category VI profits when the sharecropper or settler. Art. 15. - The owners of land and buildings are allowed to declare the interests of mortgage debt encumbering the property, as well as the census, rents, tithes and any other kind of property performance not dependent on condo or by direct rule, and to request the deduction from income of the building on which weigh. Taxpayers of the other categories are allowed to declare passive annuities of every kind which affect their incomes and to ask for the deduction. Of these liabilities will be held computing deducted when demonstrating the existence and have ascertained the identity of the creditors and their domicile in the country. Under no circumstances are deductible interest deb you contracts for the purchase or construction of buildings. Art. 16. - Without prejudice to art. 18, the tax payable by the company is actually distributed as interest on capital commensurate profit, as a dividend or as sharing the shareholders, directors and third parties, increased the flow increasing amounts of capital and reserves set aside in funds d ' amortization or spent on other extinguishment of debt. The commercial nature of income earned by the savings banks, and in general by all entities subject to government surveillance that do not operate in the interests of the shareholders, is determined based on the results of their budgets, by deducting from gross income the expenses and losses deductible under this law. Art. 17. - The tax payable by companies or entities referred to in Article. 16 is liquid provisionally to the effects of a role membership for the following year, according to findings of the report approved in the current year, subject to adjustment. When the fiscal year is not the calendar year the final settlement is made according to the report, which includes the major period of the year when the tax refers, without addivenire distribute and to the accumulation of the results of two consecutive statements. For implementation of the above companies and entities must submit annually within two months of approval, and in any event no later than 31 December, the budget passed in the same year, accompanied by the reports that accompany it, the statement economic and the annexes, bearing the certificate of authenticity signed by a representative of the agency and the accounting officer. Disputes and office adjustments to the financial statements results must be reported to the company by December 31 of the year in which they were presented the documents referred to above and after December 31, provided no later than two months from the date presentation of those documents. Art. 18. - For the exact definition of GNP to be subject to tax on behalf of the bodies referred to in Article. 16 is always on the faculty of the Financial Administration of the financial statements regardless of the results produced when the active or passive voices of the same budgets prove were untrue. Art. 19. - Anyone who owns or enjoys in the Republic a total imp disposable income not less than L.
5000 is subject to a progressive complementary tax in the following manner: For taxable income of 5000 pounds - rate: 0.80 percent "10000 -" 1.60 "" "20000 -" 3.20 "" "30000 - "4.80" "" 40000 - "6.40" "" 50000 - and beyond: 8.00 "" for intermediate income is applied to a well interm god rate determined by adding to the rates above the coefficient L. 0,008 for every increase of 50 pounds of income. incomes are rounded to the multiple of 50, lower if the difference does not reach 25 pounds, if the superior crosses. Art. 20. - for the determination of the total amount to be subject to the imposition complementary to be given consideration, beyond the income subject to the imposition normal, even the incomes that are produced abroad but are enjoyed as much by citizens in the state, as by foreigners who have residence in the State. it is assumed that is resident in the State the stranger who dwells there for at least a year. The citizen and the stranger who reside in the state for one year are subject to the imposition of additional products as well as income tax in the State, even on the part of foreign income presumed to be enjoyed in the State. Incomes above the holders are obliged to make a prior written complaint, accompanied by all the necessary elements to their exact evaluation, during the publication of the provisional filing in art. 76. For the assessment of the income not reported by species concerned and for the correction of those reported in the figure does not responds to the truth, the Tax Office is authorized, in the absence of positive data, to benefit from circumstantial criteria, such as thenumber of Pets, possession of luxury animals, cars, and, in general, the standard of living of the taxpayer. The income referred to in this Article shall enjoy the st iff for tax reductions laid down for incomes that are produced in the state. Art. 21. - They enter in any case a part of the overall sum to be subject to the imposition complement for the year in which they are made starters as well as price gains of real estate, stocks, bonds and the like having the character d ' increase in equity. They are excluded from the sums which are the characters of the capital coming from the succession, by donation or from the sale of life insurance. Art. 22. - When the total amount subject to the imposition complementary form part, in accordance with the preceding article, asset increases, the taxpayer is entitled to claim deduction of losses that can demonstrate that they have suffered for the same title in the prior five-year period . When the sum of the above are part realized in one of several income annuity or maturatesi gains during most years' solution, the additional rate to be applied to the total income is not corresponding to said total income but the income determined the following formula: a + bx where a represents the amount of realizable for goodwill or capital gain, x the number of years in the accumulated realizable, b the amount of all other income, income or lucri that contribute to income total. In the absence of accurate data, the number of years for the calculation it is assumed suenunciato five. Art. 23. - Any person, company or entity must pay d lla up taxes only for proprii income. The income subject to the imposition normal on behalf of debtors with recourse are inscribed, to complement the effects of taxation, on behalf of those who have the actual enjoyment, except in the cases mentioned below in which even the inscription of up taxes is made, always with recourse, the names of the debtors: 1) when the debtor does not pay to provide all the information necessary for the identification and registration of direct reddituari; 2) when the income in question profittino to persons not resident in the State and not inscribed in its normal imposition name for other income. In the first case is always applied, regardless of the amount of income, the maximum rate of 8 per cent, in the second case applies the rate corresponding to the amount of income. Art. 24. - They are exempt from the imposition complementary: 1) the proprii income of charities; 2) income category VI even when those who possess the enjoyment of other income categories. The tax return. Art. 25. - For the purposes of the normal and the complementary tax everyone is required to make the declaration of the new production and incomes of those in the enjoyment of which is the successor to other,
within a period of six months from the day he started to enjoy it when it comes to income of categories IV and V, within two months if it is reditclaims of other categories. During the publication of the General Register prescribed by art. 41 each person, company or entity that has income subject to tax is required to denounce the omission occurred in his name in the compilation of this register and any higher amount of income that are included. The above statements should designate distinctly income by category, specifying each asset the gross amount and the amount of sp if and annuity liabilities that burden. Art. 26. - For the income of categories II and III in the enjoyment of which the taxpayer is a successor to other can take place for declaring the performances of the transfer agreement made for the cadastral registration. To this effect, when the transfer involves income category III, shall be indicated on the document under which it is required to perfecting, or separate sheet to be attached to the same, the name of the fund or estate which moved odl which includes part of the transferred land, the amount of income ascertained that the person has allocated to the part transferred, the name of the fund or farm to which the new holder would unite the land that do not constitute an entire cultural unity and the conduction system of the same land . Art. 27. - Income from capital invested in terrni must be reported in the final figure became the last evaluation made by government experts or by estimating the Executive. Income from capital invested in buildings must be reported in the sum resulting from rents in progress. When it is not rented buildings must ess king declared their supposed rental value determined by way of comparison. For all other capital income, employment and mixed, must be declared on their actual or perceived amount, converted to an annual if continuous, taking into account, for those uncertain and variable, the average of the two years preceding and making mention of the circumstances new that could determine the future increase or decrease. Art. 28. - The Company. the legally constituted non-profit organizations and in general all institutions required to complete financial statements or periodic reports, should report, in addition to proprii income, the interest on debts from their contracts and bonds issued by them, and pay tax on normal, except for the rivalersene right to their creditors through rit for leakage. These obligations, limited to interest expense over the current account deposits and savings, are extended to anyone who wait year industry credit. Art. 29. - The companies or entities referred to in Article. 23 and all pr vati employers are obliged to report the fees, salaries and wages, pensions, rewards and compensation of any fixed or any kind be paid out and are expected to pay its regular taxation except the right to compensation to the percipient. The obligation of the complaint, the Nos employers are obliged to normal tax payment for those of its income, converted to an annual, not reach an individual digit corresponding to the minimum tax and pr remuneration in kind. The finding and the inscription on the rolls of the income referred to in the previous paragraph are performed in comparison and in the name of individual percipient. Art. 30. - The obligation of the complaint and the normal relative tax payment is extended: 1) To the owners and renters of a colony cultivated land for sharecropping or part of the income of each fund or farm profits that the farmer or sharecropper . The same are also obliged to produce a specific complaint when you take the direct cultivation of a fund or farm already granted sharecropping colony. 2) To all those who are debtors of sums of income with character to persons not resident in the State. Art. 31. - The obligation of the tax return referred to in Articles 28 and 29 for the debtors does not dispense the percipient, who own taxable income on the other species on their behalf, by understanding in their statement also the income of which correspond the tax for revenge. Periodic revaluations and adjustments. Art. 32. - The Government of the Republic on his own initiative or following a reasoned proposal Tax Office, can always submit to the Great and General Council of the need to proceed with general re-evaluation of one or more 'categories of kings fingers whenever the criteria under which it was carried out the last evaluation, come to shew the no longer 'corresponding to actual
conditions of the moment, proposing approval of the Great and General Council of the relevant legislation. Independently of those general revisions are authorized individual partial revisions, which can be promoted by Tax or requested by the taxpayer, when the income of which is proposed or request the revision has suffered an increase or a decrease, due to new with continuous effect, not less than a quarter of the amount inscribed. Write-ups and reviews thereof shall take effect from January 1 of the year following the year in which they are promoted or ask. Art. 33. - For category IV and V income of uncertain amount and variable inscribed not on behalf of any of the bodies as from art. 28 the review can ess King requested by the taxpayer or by the Tax proposal only when at least two years has elapsed since the previous investigation. If the review is sought by the taxpayer on the question must be presented, under penalty of forfeiture, from May 1 to July 31, when it proposed the Tax Office must be notified to the party by 31 December. The resulting changes have effect from 1 January of the following year. Art. 34. - For the income of each category resulting in a certain amount and defined by acts or authentic documents may be requested adjustment at any age when it is established by an act or subsequent documents that have undergone a change in their amounts. The changes above take effect from the day on which occurred if requested within three months from the day on which the act or document from which the change was due bought certain date. If belatedly requests, the changes take effect from the date when it was exhibited to the Tax Office of the relevant request. Art. 35. - Failure or late submission of the budget for the companies and institutions in art. 16 or the application for review under Art. 32 and 33 for the other taxpayers matter tacit confirmation of previous income to the amount already defined or what will become that the closing of the ongoing disputes. Of investigative operations. Art. 36. - At the investigative operations of income from capital invested in land and buildings are waiting, in the case of general assessments, the experts appointed by the Government from time to time. The results of the general evaluation - accompanied of an illustration of the method followed in the execution of the work - are collected in ative name lists to be published for the continuous period of one month, during which time against the results of the assessment is subject to appeal to the Commission of Taxation . The feedback of the above income, when refer to individual cases, are the estimation Council competence which judges about applying the criteria used in the last general assessment. The estimation Board is also attributed to the assessment of the income categories IV and V that are not inscribed with the name of any of the entities indicat art. 16. however, fall within the competence of the council even these income when for their evaluation is meant whatever the results of the financial statements. The Office of Tax is attributed ascertain any other kind of income. Art. 37. - The Board of esteem and the holder Tax Office may: a) require official public documents and a statement of the acts for which they are held; b) give notice to the taxpayer to show up in the office to provide explanations, information and evidence; c) access to the operation of the premises in ustrie and businesses; d) call in the office any person able to provide information; e) ask the help of engineers for assessments that require special knowledge; f) inspect the acts of legal entities, records of corporations and books still held by the other companies and by private operators trades and industries; g) require the production or amending the constituent securities of the definitive amount in income. Art. 38. - The Tax Office collects all the data and news that apply to well identify the tax subject and to ensure the correct assessment of income, so the assessment to the effects of the new income tax or escaped, as in respect of the corrections requested by the taxpayer or on its proposals. For incomes of its authority effecting service as appropriate, for the other predisposes the individual proposals to be submitted to the Government estimates. Based on the information gathered and proposals fat by Tax and whatever else it is aware of its components the estimated Giunta proceeds for income usa jurisdiction,
review of taxpayers' declarations, official registration and the revaluation of the income of taxpayers already inscribed. Art. 39. - The Tax Office shall notify the parties concerned, within the period of thirty days from the one in which they were taken, the deliberations of the council of esteem with the eventual his statement of appeal to the Board of Taxation. The appeals of taxpayers against decisions of the Office of Tax and Government estimates, as well as the Tax Office against the resolutions of the latter, must reach the Commission of the taxes within a maximum period of twenty days from that in which it occurred the notification of the decision that is being appealed. Art. 40. - The right to proceed to verification of income not subject to tax is limited to the year in which occurred the notification and the assessment to the previous two. The tax authorities share for the tax of the previous years is prescribed. In the case of a statement of income resulting from an act belatedly registered, the action of recovering the tax extends to the last five years, provided it is started within the second year following the year in which the recording took place. The notification made by the Tax causes limitation that remains suspended for the duration of protest both administratively and judicially. Art. 41. - For the entire month of January of each year, after posting of a special poster in cities and in the villages, the Tax Office shall make available to citizens of the General Register of income finally ascertained or determined in the assessment was during the January 1, which must be included in the roles of the same year, with an indication of the amount due to normal taxation and additional taxation. During that publication every taxpayer, while it is required to submit, where appropriate, the declaration prescribed by the second paragraph of art. 25, is allowed to exhibit claim for correction of material or duplications found in the file errors, lack of income and the irregular or non-alert notification, ecluso any encumbrances involgente assessment issues. In February, the Tax Office will examine the statements and claims referred to in the previous paragraph. After the necessary investigation provides the definition of the related tax returns of its competence and shall pass to the other estimation Giunta. Welcomes office claims that prove to be justified, by making the changes that result from the register, and send the rest to the Commission of Taxation. By March fill roles that are placed in the collection on the first of April. The termination of income and tax relief. Art. 42. - The cessation of income entitles the reduction thereof from the date of termination, if requested within three months from the day. If the request is late shall be reimbursed only on the day on which it came to the Tax Office. The simple step of the category II The income from one to another person is not eligible for payment of refunds to the owner ceased if it is not presented a written application within the period referred to in the preceding paragraph, not being able to take the place of application performance of translational acts presented to the effects of cadastral registration. The latter, when they bring all the details required by art. 26, and are performed by 31 January, the right only to get yourself that the Tax Office eseguisca changes with effect on the roles that will be published in the same year. When repayment dependent on cessation is unquestionably due to the Tax Office it shall certainly to its liquidation, otherwise transmits the case to the Commission of Taxation giving participation to the person. When the Tax Office detects that a cessation of income occurred for which the applicant has not submitted the complaint, can provide ex officio execution of the refund, always respected the terms referred to in this article. Art. 43. - If a building used to house remains entirely vacant, closed and unused for uninterrupted course of six months, the taxpayer is entitled to a refund of the amount paid in more 'for the income effect not enjoyed. To enjoy this benefit the taxpayer must make a complaint within thirty days from that in quae they are determined the conditions mentioned in the preceding paragraph. Under penalty of forfeiture of the right to a refund must be presented for a second complaint within a period of thirty days from that on which marks the half vacancy.
The taxpayer who owns only part of a building is entitled to reimbursement of the above even when other parts of the building have not ceased to be leased or operated. The provisions of this Article shall not apply to theaters, palaces and villas not intended d rent and generally to all the places of delight. If the Tax Office deemed to have the conditions are verified, it shall, took place the performance of the second complaint, the remission liquidation. Otherwise it transmits the case to the Commission of Taxation, giving participation to the person. Art. 44. - The relief payments are collected by the Tax Lists drawn up in duplicate, bearing also the indication and documents justifying them. One of the copies is retained by the Office for control purposes, the other is sent to the debt that will reimburse or compensate for the individuals concerned the sums relieved. The collector in payments by the end of each installment must make to the State Treasury imputes to its advantage the sums resulting from the relief lists received and executed. different provisions. Art. 45. - The holders of income in a defined sum and annuities may not experience the rights that they compete towards the debtors, except through consist of having declared incomes themselves regarding tax. The Registry and the judicial authority can not, respectively, to receive papers or documents and issue measures or judgments concerning productive capital constituents sums of income or income subject to tax if it is not presented a statement Tax Office certifying that the person concerned has fulfilled regarding all the obligations covered by this law. Art. 46. - When an industrial or commercial operation passes from one to another person the new operator is jointly responsible tax payable by all operators for the previous year and to the front, so if the tax was already inscr tta in the role as if the inscription is yet to come to be still on the assessment to be determined. And 'alleged transferee who in the same room holding the same kind of industry or commerce. The estimation Council and the Commission for Taxes. Art. 47. - Disputes arising between fi anziaria Administration and taxpayers as to the application of taxes are considered by the Commission for taxes. The Commission is composed of eleven members, namely the members of the Commission of Budget and eight others, appointed by the Great and General Council, who serve for four years and are renewed by half every two years. Art. 48. - The Commission shall appoint from among its members the President of the member intended to exercise the functions of Secretary. also it delegated five of its own members to form the Council of esteem. The estimation council is chaired by the Head of Tax Law which, however, refrains from voting. Art. 49. - Both the Council and the Commission of estimated taxes shall keep a record of its proceedings, serially numbered for each oe-l endorsed by the State Secretariat for Internal Affairs. A copy of each decision shall be sent to the Tax Office for its competence practices. Art. 50. - In proceedings before the Commission shall be the Head of Tax for protecting the financial interests. There is also permitted, and in any case the hearing of the taxpayer when it has made the same application or complaint or request separately. Before the Commission, as well as before the estimated Board, it can always addivenirsi at an agreed between tax authorities and taxpayers, dandosene act in the records of the minutes. Art. 51. - The Commission has always entitled to change increasing the findings made by the Office of Tax and Government estimates, as well as inscribed and assets that resulted omitted, particularly because in the event that these have not been claimed or has explicitly joined the inscriptions and rectifications of office. Art. 52. - The Commission has all the powers conferred by art. 37 the Tax Office and the estimation Giunta. It can also recognize the existence of an income, rectify increasing and evaluate it according to the substantive content and effects of the act, even when you do not match the title and apparent form. Art. 53. - Against the resolutions of the Commission for Taxation may appeal to the Judicial Authority as the Tax Authority as taxpayers only in cases of violation or misapplication of the law and lack of jurisdiction or misuse of power. Art. 54.
- The Commission may on its own initiative or on behalf of the Government expresses opinions: 1) on the evaluation criteria to be adopted for certain classes or income groups; 2) the arrangements for dealing with the Better enforcement of existing tax laws. It can also be called upon to cooperate with the Govern the compilation of new laws, regulations, normal, and in general of all the legislative and administrative measures concerning the tax law. The Collection. Art. 55. - normal taxation is levied for the income category I not declared free from the law and for those of category V is not less than the minimum tax that are paid by the state and offices or establishments statewide, through deduction at source made by the Treasurer of the State or the institute Cashier according to liquidation made of them by the Accountant on the payment order. The State Accounts and other offices aforementioned entities must transmit to the Tax Office in the first ten days of each quarter, beginning in January, a contact list of all payments ordered for any title in the previous quarter, indicating whether and to what extent it was retained on each normal taxation. The normal tax for any other kind of income and additional tax is levied by roles places Annual names in collecting on 1 April. Art. 56. - The roles are divided into main and supplementary. In the leading roles are inscribed taxes due for the year in which they were drawn up in the roles supplementary taxes that were not included in the main roles of the years of expertise. For shares whose assessment at the time of the formation of roles is not yet defined, the Tax Office may inscribe a provisional tax corresponding to the income reported by the taxpayer or that payable by virtue of a Commission decision already issued but not yet notified, or if notified, not yet become final, subject to adjustment for final determination. The roles are reviewed and enforced by the Commission for the Budget. Art. 57. - The roles remain in publication 1-15 in April (1) at the tax collector who gave the news to taxpayers by posting appropriate poster. This publication takes place of individual notification and makes the debtor legally obliged the payment of tax in the terms given below. The amount of tax inscribed on the rolls must be paid in three equal installments from 16 to 25 for the months of April, August and December. The delay in payment leads to the application of the fine of 5 percent is levied and collected, without any special notification, together with the principal. Art. 58. - For tax installments paid at maturity the Id playe r notification to debtors a notice of formal notice to pay within ten days. Warnings concerning untraceable taxpayers are published albo government and this publication is equivalent to the notification referred to in the previous paragraph. After the period of ten days, the Collector, who has the obligation of not collected to be levied, will proceed definitely hand by practice direction and with privilege on all property of the taxpayer. Allowances that will be bad for unavailability or absolute poverty of the debtor will be reimbursed to the debt when the same evidence by any documents of the case that nothing has been overlooked to get the collection of the fee. To obtain this refund the debt collector must apply to the Tax Office within 6 months from the final payment is not paid. Dell'inesigibilità and consequent reimbursement judges ppellabilmente the Commission of the balance to which the Tax Office refers questions dlla species with its opinion. Art. 59. - When the Tax Office has reason to believe that the taxpayer to escape by any means to pay the tax can be made for the recovery of the sums already inscribed in the role takes place in a single solution. For amounts not yet spent in collecting can fill in any age a special role to be collected in a single installment. Art. 60. - For the material errors and duplications occurred in the compilation of roles is subject to appeal within the period of three months from the last day of the publication of the roles themselves. During the same period the taxpayer can make it to the role opposizi for failure or irregular notification of notices of assessment were confirmed by silence. If the Tax Office recognizes that the complaint is founded definitely the liquidation proceeds of their reimbursement, if not submit to the judgment of the Commission on Taxation.
The correction of clerical errors and duplications detected dall'Esattore or Tax Office, the latter shall, without the need for intervention to the taxpayer. Of Sanctions. Art. 61. - who fails to file a report in the terms established by this law incurs a penalty corresponding to one quarter of the tax due in the final determination strength. If you file a complaint in term or a request for review or adjustment figures lower than those that will result from ascertainment defined ic rre in a penalty of one quarter of the difference between the tax payable under investigation tto defined and that corresponding to the amounts indicated in the complaint or in the application for revision or correction. Art. 62. - do not rise to the application of the penalties specified in the preceding article: 1) when the difference in the second paragraph of that article does not exceed the fifth of tax due; 2) when the difference has its origin in erroneous appreciation on the eligibility of expenses, losses or liabilities annuities; 3) when the omission relates to new income category I explicitly resulting from the acts that the period prescribed for complaints had been ot oposti upon registration formalities; 4) when the omission concerns stable new party assets for which the new owner has already been made in terms of perfecting the application, provided the title exhibited to this effect contains all the particulars required by art. 26. Art. 63. - Borne by the taxpayer who, to escape in whole or in part to the payment of taxes, commit acts of fraud by altering records or documents, creating fictitious entries or inducing others to assert facts and figures opposed to the truth, you apply a penalty corresponding to the tax which he intended to escape without pregiudiz or any judicial proceedings for the facts that constitute a common crime. Art. 64. - When the action performed by the taxpayer to the Commission to challenge the assessments carried out by the financial authorities, both in the new assessment, both at the review or correction, is manifested in whole or in part unfounded, is due to a penalty equal to one quarter of the difference between the tax that will be established and that corresponding to the explanations in the application. If the appeal does not contain any explicit offers or information which might be translated into figures the amount of the penalty is established on a presumptive Tax Office. It is not made in the application of criminal when the above difference stems from erroneous appreciation of the admissibility of expenses, losses or liabilities annuities. Art. 65. - The taxpayers, notaries, heads of public and private offices, which prevent the Tax Office Head, to the estimation Council and the Commission for the exercise of the faculties taxes indicated in Article 37 or not lend themselves to provide the documents and information required of them, incur a fine of L. 50 to L. 500. Art. 66. - the penalties referred to in the preceding articles are awarded by the Office Tax that notifying the person with special notice against which it is allowed to appeal to the Commission for Taxation within 20 days. The finance action to penalties dependent failure or insufficient complaint is prescribed with the 31 December of the second year following the year in which the assessment becomes final. Penalties when their application has become final, are collected by special roles. Art. 67. - The Tax Office officials and componeti the Council and the Commission estimate for taxes, as well as all those who, in accordance with their duties, are involved in the assessment, application and collection of taxes are required professional secrecy and, in case of breach of this obligation, must be subject to the relevant criminal penalties. different provisions. Art. 68. - All terms established by this Act that expire on a public holiday means extended to the working day immediately following. When happen the death of the taxpayer during the competition of the term for complaints or claims, the term itself is extended by three months in favor of the heirs on the date of death. Art. 69. - No agreements entered into after the enactment of this law aimed at leaving the burden of taxes to persons other than those that the law considers as taxpayers or to deprive people of the right to compensation, institutions and corporations are valid in favor of whom the compensation is stability. The formation and preservation of the records at the Tax Office. Art. 70.
- The Tax Office is continuing the maintenance of existing land registers and manufactured according to the law 14 March 1918, n. 11. Art. 71. - The Office Tax custody of the original evaluation sheets of income derived from capital invested in land, compiled by the experts at general assessments, keeping them arranged in alphabetical order, numbered consecutively and grouped in bundles or strings d 'plant. The original sheets can not be taken for any reason any changes. Art. 72. - In order to keep out the header variations, surface, income, naming etc., That take place in the individual farms, the Tax Office compiles a second copy of the original sheets. The copy-sheets are kept in alphabetical order and you riun in packages or files of conservation. Whenever a sheet-copy must have a variation, the Office cancels and replaces it with another sheet adjusted. All copy-canceled sheets are kept apart in strings of zero sheets, alphabetically ordered anche'essi. All copy-sheets should carry the reference to the sequence number of original sheets. Art. 73. - The Tax Office keeps in special original strings alphabetically ordered the evaluation sheets of capital income invested in buildings, compiled by the experts during the general overhaul or by the Board of Estimate in cases of individual evaluations. The results of the evaluation sheets are entered on the register of buildings, linking with appropriate references to the papers themselves cadastral lots on which will then be given all the changes that subsequently occur. Art. 74. - For category income I and IV to VI of the verification documents of each company are kept within appropriate folders headed in the external page to the interested name and grouped in packages sorted alphabetically. The inside pages are summarily describes the assets to which they relate the acts kept indicating the category and the cias one income. The above items are kept up to date by bringing, from hand to hand that occur terminations, inscriptions of new income or changes in existing assets, be endorsed accordingly. When all of the income of a taxpayer are extinct, the folder is removed from the packages of income turned on and placed in special packs of extinct income, anche'essi kept in alphabetical order. Art. 75. - All the income of the different categories inscribed the name of the same person, firm, corporation or other body of acts and registers are summarized Tax Office, the effects of the formation of the roles and the liquidation of Tax, in a special card or card. Each top card carries the full header of the firm, and below, in many horizontal lines, the distinct indication of incomes for each category. The board is also divided into vertical columns for containing, for each category, the referenc nti in the documents and official records, the net income, the corresponding taxable, the liquidation of the tax and any annotations. Income derived by adding the card only to the supplementary tax effects are marked in red ink. All the cards form the General Register, divided into three sections: Section 1) lit Sheets for income that must match the tax; "2) lit Sheets for incomes that do not reach the minimum taxable;" 3) Boards of extinct income. Each section, sorted alphabetically, is kept up to date by bringing, in as they occur, the necessary changes. TRANSITIONAL PROVISIONS Art. 76. - The first application of the tax on income will f tta according to provisional format file the officials who were commissioned by the Government, following the rules set out below. The temporary file will be kept by the Tax to citizens, after publication of a special poster in cities and in the villages, for the period of one month. During this period of publication everyone has an obligation to produce, if appropriate, the complaint prescribed by the second paragraph of art. 25. In the same period, and in exceptional cases, beyond the claims of art. 41, each taxpayer is also allowed to present motivated appeal of the valuations performed by such officials or experts, subject to Finance the right to apply a penalty of art. 64 for those of these applications that will prove in whole or in part unfounded. Always exceptionally the Tax Office is authorized to agree with the taxpayer the total or partial acceptance of the said evaluation for complaints, whatever the category of
income that concern. On complaints, for which it will not be possible to reach an agreement, the Commission will judge for taxes pursuant to this Act. For the definition of all other complaints and denunciations above apply the provisions of the penultimate paragraph of art. 41. Art. 77. - In the roles of the first application of the tax on income will be inscribed with the definit remained income by express or tacit acceptance of the filing of the provisional findings and those for which, following the lodging of appeals, both intervened agreed or Commission decision for taxes. The disputed tax and not defined will be inscribed on the figure declared by the taxpayer in his complaint, subject to adjustment upon completion of dispute. Art. 78. - In the year 1922: 1) the estimation Council will review of all incomes of competence evaluated on a provisional basis by the officials who provided the first application of this law and not challenged by taxpayers during the publication of the provisional of Article filing cabinet. 76. (2) 2) The Government shall appoint the experts who, in collaboration coll'Ufficio Tax, shall proceed with the revaluation of all inscribed incomes in urban cadastre or investigating manufactured for civil use, for failure to report or be recent construction, still does not appear there inscribed, following the criteria indicated in art. 11. Art. 79. - The application of the income tax established by this Act, which supersedes and cancels all previous legislative provision on the subject, it will start with effect from 1 January 1922. Art. 80. - An obligation for the payment of normal tax due on their class V-income workers by direct owners of the fund or on their eddito category VI is replaced by tenant farmers and sharecroppers, until it is otherwise provided, (3) the obligation of the supply of gravel for public roads. Art. 81. - Until further notice remains suspended normal application of the tax on the income category VI who profit to the workers and laborers. (1) Council Decree 16 November 1992 No 32. Art. 1. - The role of tax on income pel current year will remain in publication 1 to 15 December. Art. 2. - The amount of income tax pel current year has to be paid in two equal installments, a 15 to 30 December 1922, the other 15 to 28 February 1923. Council Decree 17 March 1923. Art. 1. - the publication period of the role ul-tax income for the year 1923 shall be extended 1 to 15 June. Art. 2. - The maturity of the first installment of the tax in 1923 is extended to June the same year (16-25). (2) Council Decree December 21, 1922 No. 1. Art. Unique. - The deadline for the revision of income tax by the Government of estimates established by the No. 1 Art. 78 of the Law on Income Tax 16 to 31 March 1922, was postponed to February 15, 1923. Regency Decree 15 February 1923 No. 4. Art. Unique. - The deadline for the revision of income by the estimation Council established by the No. 1 Art. 78 for income tax 16 to 31 March 1922, extended to utt'oggi with Decree 17 January 1923, it shall be extended to 30 April 1923. (3) Decree Consiglaire May 4, 1922 N. 16 reported in a note on p. 55 of this Supplement. OTA ART. 78 (3) NOTE IN ART. 80