Service fee schedule
Pursuant to current regulations and as determined by the Board of Directors, the State Tax Department charges fees and expenses for services rendered, as illustrated in the following summary table. Some of these fees and expenses are already calculated within the tax bill, others are required at the time of service provision, except when the requester is a P.A. office.
| Description Charge | Amount | Regulatory Reference | Method of Collection |
|---|---|---|---|
| 1 - Duplicate Tax Collection Folder | 5,00 € | Art. 20 Law No. 70/2004 | For each duplicate folder |
| 2 - Late Payment Fees | 5,00 € | Art. 45 Law no. 70/2004 | For each role not paid by the due date |
| 3.1 - Executive action with simultaneous payment | 20,00 € | Annex "A" Law 174/2004 | for each attachment report, expense allocated proportionally |
| 3.2 - Movable foreclosure | 20,00 € | Annex "A" Law 174/2004 | per record of foreclosure |
| 3.3 - Attachment of registered movable property | 50,00 € | Annex "A" Law 174/2004 | per record of attachment |
| 3.4 - Foreclosure of immovable property | 150,00 € | Annex "A" Law 174/2004 | per record of foreclosure |
| 3.5 - Third party foreclosure | 20,00 € | Annex "A" Law 174/2004 | For each attachment report |
| 3.6 - Storage expenses for trucks, trucks and similar goods | 5,00 € | Annex "A" Law 174/2004 | Per day, per asset |
| 3.7 - Storage expenses for motor vehicles and similar goods | 30,00 € * 45,00 € ** |
Annex "A" Law 174/2004 | Per asset |
| 3.8 - Storage expenses other goods | 20,00 € *** 30,00 € **** |
Annex "A" Law 174/2004 | for each asset |
| 3.9 - Mobile public auction (with or without auction) | 10,00 € | Annex "A" Law 174/2004 | for each auction session but only in case of sale of at least one good |
| 3.10 - Real estate public auction (with or without auction) | 50,00 € | Annex "A" Law 174/2004 | For each auction session in case of sale |
| 3.11 - Sale by private treaty | 15,00 € | Annex "A" Law 174/2004 | for the sale |
| 3.12 - Registration and revocation of administrative detainer | 40,00 € | Annex "A" Law 174/2004 | per file |
| 3.13 - Mortgage registration and cancellation | 40,00 € | Annex "A" Law 174/2004 | per file |
| 5 - Reimbursement of expenses (related to enforcement) | Variable | Art. 46 Law no. 70/2004 | Actual expense |
| 6 - Reimbursement of expenses (related to auction management) | Variable | Art. 4 of Internal Regulation No. 20 approved by resolution No. 10 by the State Congress on 4.04.2005 | Actual Expenditure |
| 7 - Certificates issued by the Tax Collector's Department. | 20,00 € | Annex Internal Regulation No. 19 | per attestation |
| 8 - Guaranteed deferment | 100,00 € | Annex Internal Regulation No. 19 (Art. 5 Law 132/2023) | per file |
| 9 - Promise of payment | 50,00 € | Annex Internal Regulation No. 19 | per file |
| 10 - Visits to search for assets to be attached for third-party creditors | 20,00 € | Article 9, paragraph 3, Law No. 154/2021 | for each visura except for ownership of designs, trademarks and patents; additional € 50.00 per title found |
| 13 - Restructuring | 100,00 € | Annex Internal Regulation No. 19 (Art. 5 Law No. 132/2023) | per file. |
*: + € 0.50 per day after 30th day, for asset value ≤ € 10,000;
**: + €0.75 per day after 30th day for asset value > €10,000;
***: + €0.25 per day after 30th day, for asset value ≤ €10,000;
****: + €0.50 per day after 30th day for asset value > €10,000;
Payment Methods
The payment methods are summarized at the following outline:
| Payment method | Transaction Date |
|---|---|
| Cash, Cashier's check on the spot/off the spot, Bank draft, PoS | Date of transaction at the Tax Collector's Office |
| Wire Transfer | Transfer order date reported by bank |
IBAN: SM10 K032 2509 8000 0001 0002 855
CAUSE: pag.to [insert description of service] for COD. ISS NNN / COE SM NNN
Information
More information can be found in the forms attached here, while for any furthera clarification contact the Central Bank's Tax Collection Department (tel. 0549 98.10.10 / e-mailesattoria@bcsm.sm)