Organisational Units of the Department

DIRECTORATE OF PUBLIC FINANCE

Mission

Manage the technical preparation of the annual and multi-year state budget and prepare the general state financial statement and other accounting documents required by current legislation. Oversee the economic and financial management of the state and the economic and accounting management of expenditure for state bodies. Manage, from an administrative and accounting perspective, all economic and financial records related to revenue collection and the settlement of expenditures related to the state budget. Oversee the management of state assets. Ensure, within their scope of responsibility, activities related to social and residential housing.

Tax Office

The role of the Tax Office is to implement the State's tax policy: in this context, given the specificities of the Republic's territorial position and the international administrative cooperation that exists with foreign tax administrations, the Office provides services which include procedural advice and assistance to operators, since this activity is a direct and indirect prerequisite for domestic and, in particular, external investments. It is divided into two main sections: Direct Taxation and Indirect Taxation.

The Direct Taxation Section is in charge of the collection, management, control and verification of tax returns and withholding agents and is divided into two sectors, the Natural Persons Sector and the Legal Persons Sector.

The Indirect Taxation Section is responsible for the collection, management, control and verification of invoices submitted under and as a result of the application of the Law on Import Tax (monofase) and the special tax on petroleum products. It is divided into the following sectors: Imports, Exports and Export Refund Office.

The sections constantly provide information on the interpretation and application of tax rules to citizens, economic operators and professionals.

Registry and Record Keeping Office

The Registry and Record Keeping Office deals with the following:

• Registrations: it registers public and private contracts and deeds, giving them a clear date and ensuring their preservation, and collects relevant taxes.
• Immovable property publicity/Record keeping: it makes public the deeds relating to rights in rem over immovable property through transcriptions, entries and annotations of legal transactions.
• Successions: it receives declarations of succession, collects relevant taxes and issues certificates for the transfer of assets to heirs and legatees.
• CAUTA: it manages the Single Tax Bill that consists of taxes and charges applied by other offices (e.g.: operating license fees, judicial tax on measures concerning companies, etc.).
• Notarial activities: it monitors and supervises notarial activities and contributes to the training of prospective notaries.
• Endorsement of corporate books: it endorses the registers and books of legal persons.
• Legalisations: It legalises and issues an "apostille" (on behalf of the Ministry of Foreign Affairs) on documents issued by San Marino public officials to be used abroad.
• Collection of indirect taxes, fees and charges: It manages 19 budget revenue chapters with an annual revenue of approximately 15 million (in addition to collections on behalf of the Italian Ministry of Justice and Treasury).

Own taxes and duties: Stamp duty, registry, mortgage and inheritance, TV and State taxes.

Taxes, fees and charges on behalf of: Cadastral Office, Single Court, Office of Industry, Handicraft and Trade, Town Planning Office and other Organisational Units.

VEHICLE REGISTRATION AND TRANSPORT OFFICE

The Vehicle Registration Office is responsible for regulating technical inspections and the movement of vehicles from an administrative and legal point of view. 
The Vehicle Registration Record operates within this framework. Vehicles are entered into this Record upon recognition of their road-worthiness and identification of their owners. 
The Vehicle Registration Record must also include information on the transfer of ownership of vehicles and, in general, on their legal status and technical changes, if any. 
Through transcriptions, annotations and registrations in the Vehicle Registration Record, documents or measures that produce legal effects on vehicles are made public.

Central Liaison Office

The Central Liaison Office is designated as the competent authority responsible for implementing and enforcing administrative cooperation and exchange of information in tax matters, in compliance with the international agreements concluded between the Republic of San Marino and other States and jurisdictions.