General Information

The Taxroll (Ruolo) is the list of debtors and of the amounts due by them, prepared by the Imposing Office. The imposing Entities may enter into the Register the data for which they are responsible if the debtor has not paid by the deadline provided for in the laws and regulations. The Taxroll (Ruolo) constitutes executive title for credits since it refers to credits that are certain, liquid and due.

Payment of tax collection notice
Payment of Tax Collection Notice must be made not later than by the terms indicated therein. If the expiry date of the Tax Collection Notice falls on a public holiday, then the last day for making the payment shall be the first business day following the expiry date. For all intents and purposes, 24 and 31 December shall be considered public holidays. The amounts entered in the Taxroll (Ruolo) must be paid, in accordance to the procedures stated in the Tax Collection Notice, at the branches of the post offices and banks of San Marino authorised to do so or by bank transfer. The Overdue Tax Collection Department shall issue to the taxpayer due receipt for every payment made for the sums registered in the Taxroll (Ruolo).

Payment extensions
For amounts not exceeding 2,000.00 Euro in aggregate, entered in the Taxroll (Ruolo), the taxpayers may request a payment extension to the Overdue Tax Collection Department.
The minimum amount of tax due for which the taxpayer may apply for a payment extension may be modified by a Decree of the Republic of San Marino. Permission to stagger payment, definition of the payment plan, the duration, and the applicable rate of interest and the guarantees requested shall be regulated by Decree of the Republic of San Marino no. 39 of 2004, by article 11 of the Decree-Law no. 31 of 2012, and by Law no. 70 of 2004.
Art. 6 of the Decree no. 39 of 2004, establishes the guarantees that may be accepted:

  • bank guarantee;
  • mortgage on real estate properties in the name of the debtor, if of a sufficient value, for debts of no less than Euro 50,000.

The Central Bank considers acceptable, subject to the prior checking of their regularity and authenticity, also:

  • a pledge on savings account books;
  • a bill of exchange endorsed by a bank, a financial or fiduciary company of San Marino (as regards the latter two, not exceeding Euro 10,000);
  • a surety issued to a financial or fiduciary company;
  • other forms of guarantee different from those specified above and from time to time regarded as acceptable by the Directorate.

The following forms of guarantee are not considered to be adequate, and thus they will not be accepted:

  • a bill of exchange not endorsed or endorsed by persons other than a bank, a financial or fiduciary company;
  • personal sureties;
  • pledge on securities (such as shares, bonds etc.).

Sale of Assets
The sale of the seized assets is realised by the Central Bank by means of auctions or in the other forms provided for in the laws and regulations governing this issue, and no authorisation from the judicial authority is required.

Movable Assets
The Overdue Tax Collection Department organises and manages directly the auctions of movable assets; these auctions are the consequence of seizures and of the removal of the seized assets.
The organisation of the auction is carried out through the recognition of all assets managed by the Central Bank following attachments, the preparation of the auction notice, the distribution of the latter to all the residents in the territory and the publication thereof on the internet website of the Bank.
All parties can participate in the auctions of movable assets, including the attached tax payer, who has pre-emptive rights at the same price, on condition that the purchase contributes to improving the tax payer's debt position.
The assets, generally deposited in a warehouse, may be viewed by the potential purchasers during the days prior to the auction.

Real estate properties
the sale must only be made by public bid with or without a sale by auction including with methods other than the three candles method.

Department Staff
Overdue Tax Collection Department is carried out by staff of the Central Bank, which appoints from amongst its employees the persons authorised to carry out the duties of Public Messenger (Messo Notificatore) and Tax Collector. The Public Messenger (Messo Notificatore) and the Tax Collector shall have, in performing the activities of Overdue Tax Collection, the same duties as those of Public Officers for all legal purposes, and shall possess an identification badge which must be shown upon request to prove their identity. The Central Bank may also request the assistance of the police force to effect notifications and carry out enforced collection procedures.

Tax Collection Notice - Information for the Taxpayer
Payment

The Tax Collection Notice may be paid at the post offices or at the branches of the banks located in the territory of the Republic of San Marino. Payment may also be made by means of a bank transfer.
Only in the event that the indirect taxation section of the Tax Office is competent for the tax to be paid, the taxpayer may also call at the Tax Office to effect the payment.

Expiry date
Payment of Tax Collection Notice must be made not later than by the expiry date indicated therein.

Content of the Tax Collection Notice
The Tax Collection Notice, besides the identification details of the taxpayer, the total amount payable and its expiry date, contains on its back the details of the taxes as regards both description and amount.

Appeal
The taxpayer has the right to file an appeal against the Taxroll (Ruolo) not later than 15 days after the notification date. The appeal, transmitted by means of a Registered Letter with acknowledgement of receipt or by direct delivery, must be filed with the Office competent for the tax in question. Instructions on how to file the appeal are available on the back of the Tax Collection Notice.

Payment extensions
The taxpayer may apply to the Central Bank for payment extension for amounts in excess of 2,000 Euro.
The procedures to apply for this payment extension are available from the Overdue Tax Collection Department.

Information
For any information or clarification, please contact the Overdue Tax Collection Department of the Central Bank (tel. 0549 88.5340 e-mail esattoria@bcsm.sm. E-mail address protected by bots spam, Javascript is required).

Single Tax Bill (cartella unica delle tasse) - Information for the Taxpayer
Payment

The Single Tax Bill (cartella unica delle tasse) may be paid at any post office or bank branch of the Republic of San Marino. In order to facilitate the payment, the taxpayer may authorise the direct debit on its bank current account. The bank will automatically effect the payment of the amount on its due date. The conditions for this service are available at the Registry Office.

Expiry date
The deadline for paying the Single Tax Bill (cartella unica delle tasse) is 31 March of each year.

Content of the Single Tax Bill (cartella unica delle tasse)
The Single Tax Bill (cartella unica delle tasse), besides the identification details of the taxpayer, the total amount payable and its expiry date, contains on its back the details of the taxes payable and relevant description.

Appeal
The taxpayer has the right to file an appeal against the Taxroll (Ruolo) not later than 15 days after the notification date. The appeal, transmitted by means of a Registered Letter with acknowledgement of receipt or by direct delivery, must be filed with the Office competent for the tax in question. Instructions on how to file the appeal are available on the back of the Single Tax Bill (cartella unica delle tasse).

Information
For any information or clarification, please contact the Overdue Tax Collection Department of the Central Bank (tel. 0549 88.5340 e-mail: esattoria@bcsm.sm).



Enclosed documents:

Apri

La cartella esattoriale