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.
CONTACTS
+ 378 0549-88.50.38 - + 378 0549-88.50.15
DIRECTOR
Lawyer Davide Gasperoni
e-mail: davide.gasperoni@pa.sm
