State Tax Department

Headquarters: strada Borrana 32, 47899 Ciarulla, Serravalle - Republic of San Marino

Public counter hours: Monday to Friday, from 8:30 AM to 1:00 PM.

In the afternoon, from 2:00 PM to 4:45 PM, service is available by phone appointment.

Contacts:

Tel: 0549 981010 (from Italy); +378 98.1010 (from other countries) - Fax 0549 98.1017

e-mail: esattoria@bcsm.sm

Law No. 70 of May 25, 2004 establishes and regulates the Unified Tax Collection Service; Article 3 of the same law assigns this service to the Central Bank.

The Tax Collection Department of the Central Bank is responsible for collecting taxes, contributions, penalties, and other dues on behalf of various public administration entities, including the Ecc.ma Chamber, Autonomous Companies, the Social Security Institute, Fondiss, the State Gaming Board, the Central Bank, and the Financial Information Agency. Additionally, it handles the collection of fees, tariffs, and charges related to administrative concessions and sums owed for leveraging operations involving state monopoly goods.

The Tax Collection Department carries out this responsibility through collection rolls, which are lists compiled by creditor agencies that include debtor names, descriptions of the taxes, and the amounts due.

The law establishing the Tax Collection Service dates back to 2004, with the department becoming fully operational the following year. This legislation introduced significant changes to the management of compulsory tax collection, replacing the previous Royal Hand procedure.

Tax collection typically applies to amounts that taxpayers have failed to pay within the statutory deadlines. The process begins with the issuance of a tax bill, which contains details about the tax, instructions for payment, and information on how to file any appeals. If the tax bill remains unpaid for 15 days after the due date, it becomes enforceable, and the Tax Collector's Department takes appropriate actions to recover the amount due, following the procedures outlined by law.

The single tax bill (cauta) is also levied through registration on the tax roll. In this case, the payment demand is the first request made by the collecting agency, rather than a follow-up on previous non-payment. The due date for the cauta is set by law for March 31 each year. The tax bill becomes enforceable and subject to collection actions only after a notice of default is sent to taxpayers who have failed to pay on time.

For the recovery of amounts listed on the tax rolls, the law allows for the seizure and sale of movable and immovable property. The Tax Collector's Department can also seize receivables from third parties. If the debtor has a claim against a third party, the department may recover the owed amount directly from that party, in accordance with legal procedures. Additionally, wage garnishment is permissible, up to a limit of one-fifth of the debtor's wages.