This section collects the Circulars issued by the Ministry of Finance and Budget and by the Department of Finance and Budget, to provide the appropriate interpretations or explanatory notes of rules of law or which contain descriptions of procedures or provisions relating to economic, financial and budgetary policy, public investment planning, audit and control of public expenditure combined with tax policies and the San Marino tax system.
This section contains a link to the official web-page which includes a selection of the most important circulars issued by the Tax Office. These circulars are a vital resource for interpreting and applying tax regulations, as they clarify provisions, decrees and laws. Taxpayers and professionals in the sector are invited to consult the documents to stay up-to-date with new developments and learn more about topics of interest.
