State Tax Department

Office: strada Borrana 32, 47899 Ciarulla, Serravalle - Repubblica di San Marino

Opening hours to the public: from Monday to Friday 8:30 AM- 01:00 PM

In the afternoon from 02:00 PM to 04:45 PM open to the public by prior appointment

Contacts:

Tel: 0549-885357 and 0549-882475 (from Italy) 0549-885357 and + 378 882475 (from other countries)

e-mail: esattoria@bcsm.sm

The Law No. 70 of 25 May 2004 establishes and regulates the Single Overdue Tax Collection Service; article 3 of the same Law assigns such service to the Central Bank.

The Central Bank's Overdue Tax Collection Department is responsible for collecting taxes, contributions and sanctions for the Broader Public Administration Entities, i.e. the Most Excellent Chamber, the Autonomous Authorities, the Social Security Institution and Fondiss, the State Board of the Games, the Central Bank and the Financial Intelligence Agency, as well as for the collection of fees, tariffs and administrative licence fees and amounts due for operations on goods of the State Monopoly.

The collection assignment is entrusted to the Overdue Tax Collection Department, by means of listings realised by the creditor entities containing the names of debtor parties, the description and amount owing.

The Law to establish the Overdue Tax Collection dates back to 2004, and the Overdue Tax Collection Department became fully operational the following year. Based on this law, the legislator amended, to a considerable extent, the management of tax collection activities, replacing the Manu Regia procedures previously in force.

Collections via the tax collection notice usually refer to amounts that were not voluntarily paid by the tax payer within the deadlines set by Law. The collection is usually initiated by sending a tax collection notice, containing the information received by the Overdue Tax Collection Department as the enforcing entity, the methods of payment applicable and procedures for possible appeals. Once fifteen days have lapsed from the due date on the tax collection notice that was duly notified, the notice becomes enforceable and the Overdue Tax Collection Department puts in place the measures required to collect the amounts owing in the register, within the deadlines and based on the procedures set by Law.

The Single Tax Bill (cauta) is also collected after being entered in the register; in this case, the request for payment from the creditor entity does not originate from a previous default by the tax payer, but refers to the first demand for payment; the deadline for the cauta payment is set by Law at 31 March of each year; this notice becomes enforceable on the part of the Overdue Tax Collection Department only after the default notice has been sent, which notice is obviously sent only to the taxpayers who have not promptly paid the Single Tax Bill.

To recover amounts owing, the Law makes provision for movable and real estate assets to be attached and sold; credit held with third parties can also be attached: if the debtor has a credit in respect of a third party, the Overdue Tax Collection Department can directly recover the amount owing by the tax payer from the latter, based on the procedures set by Law. The Law also provides for a salary to be attached within the limit of one fifth of its amount.

Enclosed documents:

Legge 25 maggio 2004 n. 70